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: This paper aims to analyse the use of level of debt as an external control mechanism against an entrenchment strategy based on corporate social responsibility (CSR) practices. Design/methodology/approach: The authors use a database of 1,916 international companies for the years 2002 to...

This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in...

Purpose: This study aims to understand whether board diversity has a direct effect on “corporate social responsibility (CSR)” performance of companies or not. In addition, this study also aims to examine the moderation effect of age and education level of female board members on the...

Purpose: Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have heterogeneous professional backgrounds and...