18 documents found, page 1 of 2

What factors impact debt levels in the health sector? Evidence for a bank syste...

Análise das Determinantes do Desempenho Empresarial nas Empresas Têxteis Portug...

Objetivo: O principal objetivo deste trabalho é estudar as características específicas das empresas do sector do azeite e os fatores macroeconómicos que influenciam o seu desempenho.Metodologia: Para atingir este objetivo foram utilizados dados de 177 empresas produtoras de azeite (CAE 10412) em Portugal entre 2015 e 2020. Os modelos foram estimados utilizando a metodologia de dados em painel, especificamente, ...

The effect of earnings management on bank efficiency: Evidence from ECB-supervi...

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...

The impact of green entrepreneurial orientation on sustainability performance t...

The influence of corporate governance and corporate social responsibility on co...

Purpose The main goal of this paper is to study the influence of some corporate governance, corporate social responsibility (CSR), and corporate-specific characteristics on the performance of Iberian-listed companies. Design/methodology/approach To achieve the paper's aim, the authors have used data from 33 Portuguese-listed companies, and 60 Spanish-listed companies, for the period 2011 to 2018. To test the hy...

Determinants of Iberian Companies’ Performance: Corporate boards and the non-li...

This paper aims to analyze the performance determinants of listed companies in the Iberian Peninsula, focusing on the analysis of the effect of gender diversity and the structure of the board of directors. To achieve this aim, we analyzed 97 listed companies, of which 23 are Portuguese and 74 are Spanish, between 2015 to 2019. We employ Arellano and Bond’s (1991) Generalized Method of Moments (GMM) system model...

Determinants of sovereign debt ratings in clusters of European countries - effe...

Purpose: This paper studies the determinants of the sovereign debt ratings provided by the three main rating agencies for 32 European countries. It verifies the clusters of countries existing for each of the agencies, considering regional bias, and then analyzes whether the determinants were different before and after the global financial crisis. It also aims to explain how the determinants are taken into accou...

O efeito do capital intelectual na performance das empresas cotadas Ibéricas

Este trabalho tem como objetivo estudar o efeito do capital intelectual na performance de 97 empresas cotadas da Península Ibérica de 2015 a 2019. Para tal, utilizou-se a metodologia de Generalized Method of Moments (GMM)-system proposto por [1]. Os resultados mostram que a performance das empresas cotadas é influenciada positivamente pelo capital intelectual. Contudo, os gestores e acionistas têm perspetivas d...

Governance and social responsibility: what factors impact corporate performance...

Purpose: This paper aims to analyze the corporate governance and corporate social responsibility determinants of the Portuguese listed companies’ performance, considering a different point of view by managers, shareholders, and other external stakeholders and investors. Design/methodology/approach: To achieve this aim, we have used a sample of 34 nonfinancial listed companies in Euronext Lisbon between 2015 to ...

Political connections and remuneration of bank boards’ members: moderating effe...

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...