Políticas contra la corrupción y el soborno¿se involucran de manera similar los consejeros en diferentes entornos corporativos?

  1. Frías Aceituno, José Valeriano
  2. Rodríguez Domínguez, Luis
  3. García Sánchez, Isabel María
Revista:
Revista europea de dirección y economía de la empresa

ISSN: 1019-6838

Año de publicación: 2014

Volumen: 23

Número: 1

Páginas: 31-42

Tipo: Artículo

DOI: 10.1016/J.REDEE.2013.09.004 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Revista europea de dirección y economía de la empresa

Referencias bibliográficas

  • J. Abowd, and M. Bognanno International differences in executive and managerial compensation R. Freeman, L. Katz, Differences and Changes in Wage Structures 1995 University of Chicago Press Chicago 67 103
  • Afonso A, Gomes P, Rother P. (2007). What 'hides' behind sovereign debt ratings? European Central Bank, Working Paper Series No 711.
  • Aggarwal, R.K., Nanda, D., 2004. Access, common agency, and board size. Working paper, The University of Virginia. Disponible en SSRN: http://ssrn.com/abstract=571801.
  • P. Archel La divulgación de la información social y medioambiental en la gran empresa española en el período 1994-1998: Situación actual y perspectivas Revista Española de Financiación y Contabilidad 32 2003 571 601
  • P. Archel, and F. Lizarraga Algunos determinantes de la información medioambiental divulgada por las empresas españolas cotizadas Revista de Contabilidad 4 2001 129 153
  • Argandoña A. (2007). La Corrupción y las Empresas. Ocasional Paper, ISE Business School. Universidad de Navarra.
  • P. Arora, and R. Dharwadkar Corporate governance and corporate social responsibility (CSR): The moderating roles of attainment discrepancy and organization snack Corporate Governance: An International Review 19 2011 136 152
  • Ayuso S, Arino M, Garcia C, Roberto R, Miguel A. (2007). Maximizing stakeholders' interests: An empirical analysis of the stakeholder approach to corporate governance. Working paper no. 670, IESE Business School [consultado 18 Abr 2012]. Disponible en SSRN: http://ssrn.com/abstract=982325
  • B. Barber The Logic and Limits of Trust 1983 Rutgers University Press New Brunswick, NJ
  • M.S. Beasley An empirical analysis of the relation between the board of director composition and financial statement fraud The Accounting Review 71 1996 443 465
  • M. Betz, L. O'Connell, and J.M. Shepard Gender differences in proclivity for unethical behaviour Journal of Business Ethics 8 1989 321 324
  • I. Bonn, and J. Fisher Corporate governance and business ethics: Insights from the strategic planning experience Corporate Governance: An International Review 13 2005 730 738
  • K.D. Brouthers, L.E. Brouthers, and S. Werner Real options, international entry mode choice and performance Journal of Management Studies 45 2008 936 960
  • K. Campbell, and A. Mínguez-Vera The Influence of gender on Spanish boards of directors: An empirical analysis 2008 Instituto Valenciano de Investigaciones Económicas WP-EC 2007-2008
  • A.B. Carroll The pyramid of corporate social responsibility: Towards the moral management of organizational stakeholders Business and Society 34 1991 39 48
  • D.A. Carter, B.J. Simkins, and W.G. Simpson Corporate governance, board diversity and firm value The Financial Review 38 2003 33 53
  • D.A. Carter, B.J. Simkins, F. d'Souza, and W.G. Simpson The diversity of corporate board committees and financial performance SSRN 2008 1 30
  • S. Cheng, J. Evans, and N. Nagarajan Board size and firm performance: The moderating effects of the market for corporate control Review of Quantitative Financial Accounting 31 2008 121 145
  • A. Cuervo-Cazurra Who cares about corruption? Journal of International Business Studies 37 2006 807 822
  • A. Cuervo-Cazurra The effectiveness of laws against bribery abroad SSRN 2007 1 20
  • W. Davidson, and W. Rowe Intertemporal endogeneity in board composition and financial performance Corporate Ownerhip Control 1 2004 49 60
  • C. De Villiers, V. Naiker, and C.J. van Staden The effect of board characteristics on firm environmental performance Journal of Management 37 2011 1636 1663
  • C. DiRienzo, J. Das, K. Cort, and J. Burbridge Corruption and the role of information Journal of International Business Studies 38 2007 320 332
  • N. Diwedi, and A. Jain Corporate governance and performance of Indian firms: The effect of board size and ownership Employee Responsibilities and Rights Journal 17 2005 161 172
  • P. Dunn, and B. Sainty The relationship among board of director characteristics, corporate social performance and corporate financial performance International Journal of Managerial Finance 5 2009 407 423
  • J.P.H. Fan, O. Meng, and M. Zhao Public governance and corporate finance: Evidence from corruption cases Journal of Comparative Economics 36 2008 343 364
  • C.J. Fombrum, and M. Shanley What's in a name? Reputation building and corporate strategy Academy of Management Journal 33 1990 233 258
  • J.R. Franks, and C.P. Mayer Capital markets and corporate control: A study of France, Germany and de UK Economic Policy 10 1990 191 230
  • G.R. Frechette Random-effects ordered probit Stata Technical Bulletin Reprints 59 2001 23 27 sg158
  • G.R. Frechette Update to random-effects ordered probit Stata Technical Bulletin Reprints 61 2001 266 267 sg158.1
  • J.V. Frías-Aceituno, L. Rodríguez-Ariza, and I.M. García-Sánchez The role of the board in the dissemination of integrated corporate social reporting Corporate Social Responsibility and Environmental Management 20 2013 219 233
  • F. Fukuyama Trust: The Social Virtues and the Creation of Prosperity 1995 Free Press New York
  • J.J. Gabarro The development of trust, influence, and expectations A.G. Athos, J.J. Gabarro, Interpersonal Behaviors: Communication and Understanding in Relationships. 1978 Prentice-Hall Englewood Cliffs, NJ
  • D. Gambetta Can we trust trust? D. Gambetta, Trust: Making and Breaking Cooperative Relations 1988 Blackwell Oxford 213 237
  • J.L. Gandía, and T.A. Pérez E-gobierno corporativo y transparencia informativa en las sociedades cotizadas españolas: Un estudio empírico. Monografía n.<sup>o</sup> 8, Dirección de Estudios y Estadísticas 2005 CNMV Madrid
  • I.M. García-Sánchez, L. Rodríguez-Domínguez, and I. Gallego-Álvarez The influence of the board of directors on implementing an ethics code Revista de Contabilidad-Spanish Accounting Review 11 2008 93 120
  • I.M. García-Sánchez The effectiveness of corporate governance: board structure and business technical efficiency in Spain Central European Journal of Operations Research 18 2010 311 339
  • G.M.M. Gelauff, and C. den Broeder Governance of Stakeholder Relationships. The German and Dutch Experience. Research Memorandum 127 1996 Central Planning Bureau The Hague
  • B. Giner The influence of company characteristics and accounting regulation on information disclosed by Spanish firms European Accounting Review 6 1997 45 68
  • K. Gordon, and M. Miyake Business approaches to combating bribery: An study of codes of conduct Journal of Business Ethics 34 2001 161 173
  • J. Gray How the Boards Rank Canadian Business 2003 59 61
  • R.H. Gray, M. Javad, D. Power, and C.D. Sinclair Social and environmental disclosures and corporate characteristics: A research note and extension Journal of Business, Finance & Accounting 28 2001 327 356
  • L. Guiso, P. Sapienza, and L. Zingales Cultural Biases in Economic Exchange? Working Paper 2005 University of Chicago Chicago
  • D. Hackston, and M.J. Milne Some determinants of social and environmental disclosures in New Zealand companies Accounting, Auditing and Accountability Journal 9 1996 77 108
  • J.F. Hair, W.C. Black, B.J. Babin, and R.E. Anderson Multivariate Data Analysis 1998 Prentice-Hall New Jersey
  • M. Harjoto, and H. Jo Corporate governance and CSR nexus Journal of Business Ethics 100 2011 45 67
  • K.R. Harrigan Numbers and positions of women elected to corporate boards Academy of Management Journal 24 1981 619 625
  • J. Harris Ethical values and decision processes of male and female business students Journal of Education for Business 64 1989 234 238
  • Heidrick & Struggles Assuring Ethical and Responsible Leadership: How to Meet the Challenge 2004 Lore International Institute, Neisendorf & Associates, Inc
  • N.A. Ibrahim, and J.P. Angelidis Effect of board members' gender on corporate social responsiveness orientation Journal of Applied Business Research 10 1994 35 43
  • N.A. Ibrahim, and J.P. Angelidis The corporate social responsiveness orientation of board members: Are there differences between inside and outside directors? Journal of Business Ethics 14 1995 405 410
  • N. Ibrahim, J. Angelidis, and I. Tomic Managers' attitudes toward codes of ethics: Are there gender differences? Journal of Business Ethics 90 2009 343 353
  • A.C. Inkpen, and S.C. Currall The coevolution of trust, control, and learning in joint ventures Organization Science 15 2004 586 599
  • International Federation of Accountants International Good Practice Guidance. Defining and Developing an Effective Code of Conduct for Organizations 2007 IFAC, Professional Accountants in Business Committee
  • Investment and Financial Services Association Limited Corporate Governance: A Guide for Fund Managers and Corporations 3rd ed. 2003 IFSA Sydney
  • A. Jiménez Does political risk affect the scope of the expansion abroad? Evidence from Spanish MNEs International Business Review 19 2010 619 633
  • A. Jiménez, and J.B. Delgado-García Proactive management of political risk and corporate performance: The case of Spanish multinational enterprises International Business Review 21 2012 1029 1040
  • A. Jiménez, J.J. Durán, and J.M. de la Fuente El riesgo político como determinante de la estrategia de localización de las empresas multinacionales españolas Revista Europea de Dirección y Economía de la Empresa 20 2011 123 142
  • H. Jo, and M. Harjoto Corporate governance and firm value: The impact of corporate social responsibility Journal of Business Ethics 103 2011 351 383
  • R.A. Johnson, and D.W. Greening The effects of corporate governance and institutional ownership types on corporate social performance Academy of Management Journal 42 1999 564 576
  • J.L. Johnson, C.M. Daily, and A.E. Ellstrand Board of directors: A review and research agenda Journal of Management 22 1996 409 438
  • A.F. Jurkus, J.Ch. Park, and L.S. Woodard gender diversity and firm performance: Environmentally reliant? SSRN 2007 1 31
  • R. La Porta, F. Lopez-de-Silanes, A. Shleifer, and R. Vishny Law and finance Journal of Political Economy 106 1998 1113 1155
  • M. Larrán, and E. García-Meca La relevancia de la información no-financiera en la estrategia empresarial de divulgación unitaria: percepciones empresa-analista sobre su utilidad RVEH 12 2004 127 145
  • R. Lewicki, J. McAllister, and R.J. Bies Trust and distrust: New relationships and realities Academy of Management Review 23 1998 438 458
  • J. Li, R. Pike, and R. Haniffa Intellectual capital disclosure and corporate governance structure in UK firms Accounting and Business Research 38 2008 137 159
  • M. Lipton, and J.W. Lorsch A modest proposal for improved corporate governance Business Lawyer 48 1992 59 77
  • M. Lubatkin, H. Lane, J.0 Collin, and S. Very An embeddedness framing of governance and opportunism: Towards a cross-nationally accommodating theory of agency Journal of Organizational Behaviour 28 2007 43 58
  • P. Luoma, and J. Goodstein Stakeholders and corporate boards: Institutional influences on board composition and structure Academy of Management Journal 42 1999 553 563
  • R.C. Mayer, J.H. Davis, and F.D. Schoorlan An integrative model of organizational trust Academy of Management Review 20 1995 709 734
  • P.W. Moerland Corporate ownership and control structures: An international comparison Review of International Organization 10 1995 443 446
  • M. Nieto Antolín, R. Fernández Gago, and L. Cabeza García La RSC en la relación entre composición del consejo y valor de mercado de la empresa Papeles de Economía Española 132 2012 315 328
  • J. Nofsinger, and K. Kim Infectious Greed: Restoring Confidence in America's Companies 2003 Prentice-Hall Upper Saddle River NJ
  • H.M. O'Neill, C.B. Saunders, and A.D. McCarthy Board members, corporate social responsiveness and profitability: Are tradeoffs necessary? Journal of Business Ethics 8 1989 353 357
  • M.W. Peng Institutional transitions and strategic choices Academy of Management Review 28 2003 275 296
  • J.M. Prado-Lorenzo, and I.M. García-Sánchez The role of the board of directors in disseminating relevant information on greenhouse gases Journal of Business Ethics 97 2010 391 424
  • S. Rabe-Hesketh, S. Yang, and A. Pickles Multilevel models for censored and latent responses Statistical Methods in Medical Research 10 2001 409 427
  • M. Reaz, and M. Hossain Corporate governance around the world: An investigation Journal of American Academy of Business 11 2007 169 175
  • L. Rodríguez-Domínguez, I. Gallego-Álvarez, and I.M. García-Sánchez Corporate governance and code of ethics Journal of Business Ethics 90 2009 187 202
  • S. Rose-Ackerman Grand corruption and the ethics of global business Journal of Banking & Finance 26 2002 1889 1918
  • K. Sahin, C.S. Basfirinci, and A. Ozsalih The impact of board composition on corporate financial and social responsibility performance: Evidence form public-listed companies in Turkey African Journal of Business Management 5 2011 2959 2978
  • J. Scott Corporations, Classes and Capitalism6 1985 Hutchinson London
  • J.E. Schroeder Visual Consumption 2002 Routledge London and New York, NY
  • M.S. Schwartz, and A.B. Carroll Corporate social responsibility: A three-domain approach Business Ethics Quarterly 13 2003 503 530
  • M.S. Schwartz, T.W. Dunfee, and M.J. Kline Tone at the top: An ethics code for directors? Journal of Business Ethics 58 2005 79 100
  • A. Shleifer, and R.W. Vishny Corruption Quarterly Journal of Economics 108 1993 599 617
  • P. Stiles The impact of boards on strategy Journal of Management Studies 38 2001 627 650
  • J.E. Stultz Madam Director Directors and Boards 3 1979 6 19
  • Transparency International Informe Global de la Corrupción 2009. Corrupción y sector privado 2009 Transparency International y Ernst & Young, Cambridge University Press Cambridge
  • N. Vafeas Board meeting frequency and firm performance - An empirical analysis Journal of Financial Economics 53 1999 113 142
  • A.H. Van de Ven, and D.L. Ferry Measuring and Assessing Organizations 1980 Wiley New York
  • J. Weimer, and J.C. Pape A taxonomy of systems of corporate governance Corporate Governance: An International Review 7 1999 152 166
  • J. Wooldridge Econometric analysis of cross section and panel data 2002 MIT Press
  • T.R. Wotruba, L.B. Chonko, and T.W. Loe The impact of ethics code familiarity on manager behavior Journal of Business Ethics 33 2001 59 69
  • S. Zahra, B. Matherne, and J. Carleton Technological research leveraging and the internationalisation of new ventures Journal of International Entrepreneurship 1 2003 163 186