This study investigates the impact of earnings management on the efficiency of Eurozone banks, examining its chronological evolution until the implementation of International Financial Reporting Standard 9. Using data on 70 banks, we find that earnings management, defined as discretionary loan loss provisions, negatively affects efficiency. Meanwhile, when we also include non-discretionary provisions (those req...
Purpose – This research aims to investigate the influence of country culture on the next-generation’s intention to become managerial leaders of their family business, focusing on institutional and in-group collectivism practices. We investigate not only the direct effect of these collectivism practices on next-generation engagement but also the extent to which institutional and/or in-group collectivism moderate...
The empirical literature on the determinants of banking spreads has considered banks as pro-viders of one single product. According to this approach, the study of the effect of bank spreads determinants has assumed that this effect is uniform across the different types of loans offered by banks. The present study assesses the hypothesis that banking spreads attrib-utes have a differentiated impact on spreads, a...
A inteligência artificial (IA) e o big data anunciam uma mudança de paradigma na tomada de decisão. Apesar do crescente interesse académico acerca destes temas emergentes, a investigação acerca de como eles se entrecruzam com a tomada de decisões estratégicas e, em particular, com a forma como os gestores tomam decisões, é praticamente inexistente. Para obter uma visão geral da investigação sobre estes temas, d...
This study investigates the impact of political connections of members of banks’ Boards of Directors on these boards’ remuneration, and the influence of gender diversity on this impact. Using a panel of observations on 69 eurozone banks supervised by the ECB for the period 2011 to 2019, and the generalized method of moments (GMM), our empirical results indicate that political connections negatively impact avera...
This study investigates the impact of political connections of members of banks’ Boards of Directors on these boards’ remuneration, and the infuence of gen‑ der diversity on this impact. Using a panel of observations on 69 eurozone banks supervised by the ECB for the period 2011 to 2019, and the generalized method of moments (GMM), our empirical results indicate that political connections nega‑ tively impact av...
This study addresses the successive calls to better understand the contexts of crowdfunding as well as the interplay between social and financial factors in driving lender decisions by deploying economic development theory inspired on the two-sector model. Making recourse to the leading prosocial crowdfunding platform KIVA, this study examines the impact of the business-loan purpose (traditional vs modern) on t...