Written by Marc Oliveras

Article 5, Volume 4 Issue 2

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

Maria de Lurdes Ribeiro da Silva

Maria do Rosário Meireles Ferreira Cabrita

Ana Maria Gomes Rodrigues

María del Pilar Muñoz Dueñas

DOI: 10.26595/eamr.2014.4.2.5

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.

Keywords


  • Disclosure
  • Intellectual Capital
  • Banks
  • Portugal
  • Spain

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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 5, Volume 2 Issue 1:

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

María del Mar Alonso-Almeida and Krestin Bremser

DOI: 10.26595/eamr.2014.2.1.5

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.

Keywords


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

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Written by Marc Oliveras

Article 4, Volume 1 Issue 1:

An exploratory analysis of the board composition in Spanish innovative firms

Juan Pablo Gonzales-Bustos and Ana Beatriz Hernández-Lara

DOI: 10.26595/eamr.2014.1.1.4

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.

Keywords


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

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