Despite the spread and progress in the literature related to the disclosure of corporate social responsibility (CSR) performance around the world as one of the most essential tools for achieving sustainable development in society, its value relevance is still uncertain. Using a survey approach...

This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...

Quantile regression models are examined from the standpoint of their suitability to analyse company profitability. Some linear and non-linear ("B"-spline) structures are proposed. Linear conditional quantile models provide an intuitive framework which permits conventional statistical inference...

In the present paper we try to analyse whether gender affects business growth. Previous literature shows that there is no consensus about the influence of the presence of women in management positions on business performance. However, most papers have focused on large companies despite the...