Knowledge is considered an essential resource in a company's internationalization process, both from the sequential point of view and from the perspective of International Entrepreneurship. This paper proposes a model to integrate the influence of knowledge on international behavior based on...

The purpose of this article is to provide an overview of corporate treasury management, understood as the application of cash management. The decision-making actions of treasury department heads are analysed and have been confirmed by empirical evidence. This article seeks to contribute to the...

Using a database of Spanish companies, this paper analyses the treasury management responsibilities assumed by financial departments and develops a model to confirm those responsibilities. We have developed an explanatory model that brings together the main functions of the treasurer by means of...

The aim is to analyse the efficiency of the board of directors as a corporate governance mechanism. For this purpose, we examine the effect of board composition, size, activity, leadership structure and CEO tenure on firm performance. To test our hypothesis we use a sample of 307 Spanish SMEs,...

This study provides new evidence regarding the way in which ownership concentration influences non-listed firm performance focusing on the conflict between majority and minority shareholders, and differentiating between the behavior of family and non-family firms, using data from 586 non-listed...

The aim of the study was to examine firm performance in family SMEs and analyze the effects of outsiders (both affiliated and independent) on the board of directors while also considering the generational effect. To test our hypotheses that outside directors may act as either agents or stewards,...