This paper aims at discovering a sustainable corporate governance approach by analysing
the interaction between the board of directors and the application of corporate corruption …

This study analyzes how family control influences firms' acquisition activity using a
socioemotional wealth (SEW) approach and discusses their anticipated SEW gains and …

This research analyzes the impact of control by dominant institutional owners (banking
institutions and investment funds) on firm value. The analysis considers the level of voting …

Purpose This study aims to analyse the effect of related party transactions (RPTs) on
earnings quality in a sample of Spanish listed firms, as well as the moderating role played by …

Abstract Manuscript Type Empirical Research Question/Issue Focusing on an environment
where ownership concentration is prevalent and where the presence of politically connected …

Purpose From the agency theory's point of view, this paper aims to analyze corporate
governance mechanisms about the characteristics of the companies quoted in the segments …

Using the law and finance approach we analyze how the ultimate ownership and control
structure influences the performance of Spanish commercial banks during the period 1996 …

In this paper, we focus on the conflict of interests among shareholders as a possible
determinant of earnings management. Using a sample of 3559 listed firms from the United …

The goal of this study is to analyze the incidence of dominant owners in the probability of the
presence of political directors and the effect of said presence on firm value. The study uses a …

In this paper we analyze whether the extent of timely recognition of unrealized losses into
earnings shown by firms with a controlling owner depends on (1) the ownership share of the …