Article 5, Volume 4 Issue 2

Online disclosure of intellectual capital: an analysis of the Iberian banks?

Author

Maria de Lurdes Ribeiro da Silva – (Higher Management School, Polytechnic Institute of Cávado and Ave)

Maria do Rosário Meireles Ferreira Cabrita – (UNIDEMI, Department of Mechanical and Industrial Engineering, Faculty of Science and Technology, FCT, Universidade Nova de Lisboa)

Ana Maria Gomes Rodrigues – (Faculty of Economy, Universidade de Coimbra)

María del Pilar Muñoz Dueñas – (Faculty of Economic Sciences and Business, Universidade de Vigo)

Received February 5, 2018; accepted March 6, 2018.

Abstract

Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the banking sector, we studied the disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016.  The empirical results revealed that the banks in Portugal and Spain have disclosed an average value of 0.2355 of information on intellectual capital through their webpages in 2016. Relational capital was the component these organizations most disclosed with an average of 0.4529, followed by the disclosure of structural capital, and lastly, human capital. The use of a particular index of disclosure about intellectual capital applied to the singularity of the banking sector that covers two peripheral countries in Southern Europe, reveal to be the most contribute to the literature.

Basado en una metodología empírica-positivista, y recurriendo al análisis de contenido de las páginas web mediante la aplicación de un índice innovador de divulgación basado en los modelos europeos Intellectus e InCas, construido específicamente para analizar la divulgación del capital intelectual en el sector bancario, estudió la divulgación de capital intelectual de los ochenta y seis bancos que operan en Portugal y España en 2016. Los resultados empíricos revelaron que los bancos en Portugal y España han revelado un valor promedio de 0.2355 de información sobre capital intelectual a través de sus páginas web en 2016. El capital relacional fue el componente que estas organizaciones divulgaron con un promedio de 0.4529, seguido de la divulgación del capital estructural y, por último, del capital humano. El uso de un índice particular de divulgación sobre el capital intelectual aplicado a la singularidad del sector bancario que cubre dos países periféricos en el sur de Europa, revela ser el que más contribuye a la literatura.

Citation

Ribeiro da Silva, M. D. L., Cabrita, M., Gomes Rodrigues, A. M., & Muñoz Dueñas, M. D. P. (2018). Online Disclosure of Intellectual Capital: An Analysis of the Iberian Banks?. European Accounting and Management Review4(2), 111-128.

Figures

Keywords

  • Disclosure
  • Intellectual Capital
  • Banks
  • Portugal
  • Spain

Palabras clave

  • Divulgar
  • Capital intelectual
  • Bancos
  • Portugal
  • España

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there has

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Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the contributions

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Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper presents

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Article 1, Volume 4 Issue 1

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

Author

Bettina C.K. Binder – (Hochschule Pforzheim)

Received August 1, 2017; accepted October 6, 2017.

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.

La diversidad de género de los consejos de administración es un tema muy debatido en todo el mundo. Además de su aspecto ético, se cree que promover la igualdad y una mayor inclusión también tiene efectos positivos en el desempeño financiero de una empresa. Las campañas nacionales como “2020 Women on Boards” en los EE. UU. O “Women on the Board Pledge for Europe” a nivel europeo son solo dos ejemplos de iniciativas que apuntan a aumentar el porcentaje de mujeres en las juntas directivas. Además, algunos países también adoptaron cuotas legales para mejorar la existencia de diversos consejos de administración. En este contexto, el presente estudio se centra en las empresas EURO STOXX 50 y la relación entre la composición de género de sus directorios y el desempeño financiero medido por Ganancias antes de impuestos (EBT). Se hace especial hincapié en Italia y España, ya que ambos países adoptaron medidas legislativas para aumentar la proporción de mujeres en los consejos.

Citation

Binder, B. (2017). Gender Quota and Firm’s Performance: A Focus on Italian and Spanish Companies from EURO STOXX 50. European Accounting and Management Review4(1), 1-18.

Figures

Keywords

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

Palabras clave

  • Cuota de género
  • Resultados de la empresa
  • Ganancias antes de impuestos (EBT)
  • EURO STOXX 50 index
  • Italia
  • España

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there has

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Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the contributions

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Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper presents

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Article 5, Volume 2 Issue 1:

Dynamic capabilities and SME: the example of Chinese tourism companies in Spain

Author

María del Mar Alonso-Almeida – (Universidad Autónoma de Madrid)

Krestin Bremser – (Pforzheim University of Applied Sciences)

Received November 20, 2015; accepted November 26, 2015.

Abstract

Purpose: The study investigates the strategies of Chinese SME in the tourism sector in Spain to detect if these entrepreneurs employed specific strategies based on the development of dynamic capabilities that could be adopted from other small companies as well. Additionally, the deployment of dynamic capabilities is researched.

Design / Methodology / Approach: The study is exploratory and relies on case studies of three Chinese owned small companies that have been operating from Spain. Cases were chosen to represent different length of investments in Spain, different markets served as well as different ownership structures.

Findings: Environmental perceptions play an important role in the development of dynamic capabilities in SME of the tourism sector. New product development and knowledge accumulation are the main capabilities employed.

Propósito: El estudio investiga las estrategias de las PYME chinas en el sector turístico en España para detectar si estos empresarios emplearon estrategias específicas basadas en el desarrollo de capacidades dinámicas que podrían adoptarse también de otras pequeñas empresas. Además, se investiga el despliegue de capacidades dinámicas.

Diseño / Metodología / Enfoque: El estudio es exploratorio y se basa en estudios de casos de tres pequeñas empresas de propiedad china que han estado operando desde España. Se eligieron casos para representar diferentes períodos de inversión en España, diferentes mercados atendidos y diferentes estructuras de propiedad.

Resultados: Las percepciones ambientales juegan un papel importante en el desarrollo de capacidades dinámicas en las PYME del sector turístico. El desarrollo de nuevos productos y la acumulación de conocimiento son las principales capacidades empleadas.

Citation

Bremser, K., & Alonso‐Almeida, M. D. M. (2015). Dynamic Capabilities and SME: The Example of Chinese Tourism Companies in Spain. European Accounting and Management Review2(1), 126-138.

Figures

Keywords

  • Dynamic capabilities
  • Tourism
  • Entrepreneurship
  • Financial crisis
  • Spain

Palabras clave

  • Capacidades dinámicas
  • Turismo
  • Emprendimiento
  • Crisis financiera
  • España

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there has

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Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the contributions

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Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper presents

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Article 4, Volume 1 Issue 1:

An exploratory analysis of the board composition in Spanish innovative firms

Author

Juan Pablo Gonzales-Bustos – (Rovira i Virgili University)

Ana Beatriz Hernández-Lara – (Rovira i Virgili University)

Received April 1, 2014; accepted June 1, 2014.

Abstract

The main goal of this work is to develop an exploratory analysis of the board composition of Spanish companies that belong to innovative economic sectors. We seek to contribute to the inconclusive literature that analyses the relationship between board composition and innovation, exploring the characteristics of the board in an organisational context of innovative behaviour. To do so, we collected data from 86 Spanish companies belonging to innovative sectors from 2003 to 2011. The results confirm the relevance of medium size boards with a majority of affiliated directors and CEO duality; male directors are predominant, but the proportion of women, despite its minimum level, is significantly growing. There are relevant differences in the board composition of different Spanish innovative sectors. However, its evolution over time is quite stable, with the exception of the proportion of women on the board. This board composition is characteristic in situations in which the innovative behaviour of companies is significantly improving.

El objetivo principal de este trabajo es desarrollar un análisis exploratorio de la composición del directorio de las empresas españolas que pertenecen a sectores económicos innovadores. Buscamos contribuir a la literatura no concluyente que analiza la relación entre la composición de la junta y la innovación, explorando las características de la junta en un contexto organizacional de comportamiento innovador. Para ello, recopilamos datos de 86 empresas españolas pertenecientes a sectores innovadores entre 2003 y 2011. Los resultados confirman la relevancia de los consejos medianos con una mayoría de directores afiliados y dualidad de CEO; los directores masculinos son predominantes, pero la proporción de mujeres, a pesar de su nivel mínimo, está creciendo significativamente. Existen diferencias relevantes en la composición del consejo de diferentes sectores innovadores españoles. Sin embargo, su evolución en el tiempo es bastante estable, con la excepción de la proporción de mujeres en el consejo. Esta composición del consejo es característica en situaciones en las que el comportamiento innovador de las empresas está mejorando significativamente.

Citation

Gonzales-Bustos, J. P., & Hernández-Lara, A. B. (2014). An exploratory analysis of the board composition in Spanish innovative firms. European Accounting and Management Review1(1).

Figures

Keywords

  • Board size
  • Gender diversity
  • Typology of directors
  • CEO duality
  • Innovation
  • Spain

Palabras clave

  • Board size
  • Diversidad de género
  • Tipología de directores
  • Dualidad del CEO
  • Innovación
  • España

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there has

Read More »

Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the contributions

Read More »

Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper presents

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