Few studies have analysed the results of public management in terms of social welfare. However, the financial health of local governments is in decline, which means that they are no longer able to provide public services that require financial obligations. This generally results in a reduction...

A clear relationship has not been found between the modes of public services delivery and the efficiency of local Governments. Studies have been carried out for only one or two services and/or in a concrete year, so the real effect is difficult to generalize.

This study analyses the effect of board diversity (gender and nationality) on performance in banks. By making use of a sample of 159 banks in nine countries during the period 2004–2010, our empirical evidence shows that gender diversity increases bank performance, while national diversity...

Previous papers that have attempted to analyze the determinant factors of the implementation of e-government present serious limitations owing to multicollinearity and endogeneity problems. In this line, the aim of this paper is to analyze the factors which promote the development of the...

Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and...

There is a considerable volume of research on what influences the accuracy of financial analysts' predictions. Although the findings suggest a variety of explanations related to firm size, analyst experience, and forecasting task complexity, the evidence is inconclusive. The meta-analysis method...

In this paper we use panel data methodology to examine the relationship between ownership structure, discretionary accruals and the informativeness of earnings for a sample of Spanish non-financial companies listed on the Madrid Stock Exchange during the period 1999-2002. We find a non-linear...

During the global financial crisis, criticism of the politicization and lack of professionalization of the savings banks has taken a central position in the political debate. The aim of this article is to analyze if the political presence of governing bodies in Spanish savings banks has been...