Purpose: Investigate how gender diversity on the board of directors and board remuneration influence earnings quality in Spanish listed firms.Design/methodology/approach: The primary empirical method uses a Tobit semiparametric estimator with firm-industry level fixed effects and an innovative...

En el presente trabajo estudiamos la influencia sobre la performance de las empresas cotizadas españolas entre 2007 y 2009 del número de consejos de administración a que pertenecen sus consejeros independientes. Nuestros resultados ponen de manifiesto una relación no lineal como consecuencia...

We show the effect of CEOs' characteristics on corporate risk-taking of a hand-collected sample of 369 Latin American listed firms from Argentina, Brazil, Chile, Colombia, Mexico, and Peru for the period 2005-2020. We study six traits: CEOs’ age, tenure, gender, duality (i.e., holding...

The aim of this paper is to study the influence of CEOs' overconfidence on corporate R&D. We analyze a sample of 766 firms from the UK, France, Germany, Switzerland, Italy, Spain and the Netherlands between 2008 and 2013. We use three measures of managerial overconfidence: the press coverage of...