This article analyzes the relationship between female directors and corporate reputation with a Spanish sample for the period 2008-2017. We also examine two background characteristics of women directors: their busyness and their educational background, suggesting that differences can exist among...

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...

There is a considerable volume of research on the effects of ownership structure on firm performance. However, the empirical results in this field are often conflicting and inconsistent. A meta-analysis based on 33 studies allows an integration of the results on the association between insider...

Purpose The purpose of this paper is to analyze the influence of political presence on profitability in Spanish savings banks. Together with political connections, the paper analyzes the effects of chairmen’s banking experience on the efficiency of the savings banks....

Purpose The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board characteristics on bank earnings quality and examine their...