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...

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...

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...

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...

Over the last few years, many studies have analyzed the productive efficiency of local governments in different countries. An accurate definition of their output bundles -i.e., the services and facilities they provide to their constituencies- is essential to this research. However, several...

Over the last few years, there has been a devolutionary tendency in many developed and developingcountries. In this article we propose a methodology to decompose whether the benefits in terms ofefficiency derived from transfers of powers from higher to municipal levels of government...

The purpose of this study is to illustrate the characteristics of the Spanish corporate governance system and especially describe the diffusion of each mechanism among listed firms, in comparison with other industrialized countries. In doing so, we identify idiosyncratic traits of the Spanish...