The authors analyze commercial banks' profitability (return on equity, ROE) at different levels of creditor rights and an aggregate score of information sharing in terms of credit bureaus. After controlling for bank size and some macroeconomic variables, the results indicate that profitability...

The aim of this paper is to analyze the effects of corruption and the shadow economy on innovation in the Spanish regions between 2000 and 2012. For this purpose, we use different proxies to approximate corruption and the shadow economy. We find evidence that corruption negatively influences...

The aim of this paper is to examine whether innovative effort is a key driver of the financial performance of a set of 3860 Spanish companies in a context of financial crisis. For this purpose, we use contrarian case analysis and configural analysis using fuzzy-set qualitative comparative...

Using a contextual approach on a sample of commercial banks from the OECD countries, this study identifies some drivers of abnormal ROE (residual income scaled by beginning-of-period book value of equity). We select the key theoretical variables from the banking and the accounting literature and...