This paper examines the association between board characteristics and the ethical reputation of financial institutions. Given the pivotal governance role of the board of directors and the value-relevance of ethical corporate behavior, we postulate a positive relationship between ethical...

Systemic Banking crises are a recurrent phenomenon that affects society, and there is a need for a better understanding of the risk factors to support prudential regulation and reduce unnecessary risk intake in the financial system. This paper examines the main bank risk determinants in Latin...

We use static and dynamic panel data model specifications to address the relationship between business groups and tax avoidance, controlling for firm-specific and regional tax avoidance determinants.This paper aims to determine whether Spanish corporate groups and complex group networks have...