Written by Marc Oliveras

Article 1, Volume 4 Issue 1

Gender Quota and Firm’s Performance: A Focus on Italian and Spanish Companies from EURO STOXX 50

Bettina C.K. Binder

DOI: 10.26595/eamr.2014.4.1.1

Abstract


Gender diversity of management boards is a highly-debated issue worldwide. Aside from its ethical aspect, promoting equality and a greater inclusion is believed to have also positive effects on the financial performance of a company. National campaigns such as the “2020 Women on Boards” in the USA, or the “Women on the Board Pledge for Europe” at European level are just two examples of initiatives which aim at increasing the female percentage in management boards. In addition, some countries also adopted legal quotas to enhance the existence of diverse management boards. In this context, the present study focuses on the EURO STOXX 50 companies and the relationship between the gender composition of their boards and financial performance as measured by Earnings before Taxes (EBT). A special focus is laid on Italy and Spain, as both countries adopted legislative actions for increasing the proportion of women on boards.

Keywords


  • Gender quota
  • Firm performance
  • Earnings before taxes (EBT)
  • EURO STOXX 50 index
  • Italy
  • Spain

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Written by Marc Oliveras

Article 6, Volume 3 Issue 1:

Process performance management and financial control of key performance indicators as shown in an explorative study of national and international companies

Bettina C.K. Binder

DOI: 10.26595/eamr.2014.3.1.6

Abstract


Process-oriented performance management in international business is a highly debated topic. One question repeatedly raised both in theory and practice is whether process-oriented performance management in national and international firms has to be structured (Tsai and Hung, 2009; Bourne et al., 2003). Moreover, it can be questioned whether the results of key performance indicators measured through financial control in national and international companies are really the same. In order to answer this question, an explorative study (using questionnaires) was conducted by Pforzheim University in the fourth quarter of 2014, in which 26 industrial partners participated. The article, therefore, focuses on the results of the survey which shows what key performance indicators are used (or not used at all) both in national and international companies. The main contribution of this article is the fact that, it shows how the management of key performance indicators in national and international business looks like in reality.

Keywords


  • Performance management
  • Key performance indicators
  • Financial performance measures
  • Non-financial performance measures
  • National and international companies

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