Este trabajo explora la formación de grupos estratégicos en el Sector Bancario Español, a partir de una definición alternativa de grupo estratégico (GE). Un GE se define como un conjunto de empresas capaces de responder del mismo modo a perturbaciones. La capacidad de respuesta, o capacidad...

Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility. We hypothesize a positive connection between corporate social responsibility and earnings management. We argue...

In the framework of Cognitive Approach, this paper proposes a new method to identify strategic groups (SG) using Data Envelopment Analysis (DEA) methods. Two assumptions are maintained in the SG literature: first, firms grouped together value inputs and outputs similarly, and, second, some...

There exists research relating management concepts with productivity measurement methods that offers useful solutions for improving management control in the public sector. Within this sphere, we connect agency theory with efficiency analysis and describe how to define an incentives scheme that...