Regulación de genero en los consejos de administración: El papel moderador del entorno institucional. (Gender Regulation in the Boards of Directors: The Moderating Role of the Institutional Framework.)

2021 ◽  
Author(s):  
Irma Martínez-García ◽  
Silvia Gómez-Ansón
Keyword(s):  
Boards Of Directors ◽  
Institutional Framework ◽  
Gender Regulation ◽  
Moderating Role

scholarly journals The moderating role of family ownership on the relationship between ownership concentration and comply-or-explain disclosure: An analysis on Italian listed companies

2019 ◽  
Vol 15 (3) ◽  
pp. 27-42
Author(s):  
Federico Alvino ◽  
Luigi Lepore ◽  
Sabrina Pisano ◽  
Gabriella D'Amore
Keyword(s):  
Ownership Structure ◽  
Boards Of Directors ◽  
Negative Relationship ◽  
Listed Companies ◽  
Ownership Concentration ◽  
Family Ownership ◽  
The Relationship ◽  
Moderating Role ◽  
Comply Or Explain

The aim of the paper is to investigate the relationship between ownership concentration and the degree of comply-or-explain disclosure regarding the composition and functioning of boards of directors, also considering the moderating role played by family ownership. The study is conducted on a sample of 227 Italian non-financial listed companies. The results reveal a negative relationship between ownership concentration and the degree of comply-or-explain disclosure. Moreover, this relationship is stronger in companies having a family firm as a dominant shareholder. The paper contributes to previous studies on the degree of adherence to corporate governance code by investigating both the comply aspect and the explanations provided in cases of non-compliance. Moreover, the study contributes to previous research on the relationship between ownership structure and disclosure by considering the moderating role played by shareholder identity.

scholarly journals Institutional framework’s moderation of the effects of cultures fit on allies’ trust: Case of international alliances

2019 ◽  
Vol 6 (3) ◽  
pp. 85-94
Author(s):  
Imen Jayari ◽  
Mehrez Chaher
Keyword(s):  
Empirical Analysis ◽  
Causal Model ◽  
Intangible Assets ◽  
Institutional Framework ◽  
National Cultures ◽  
Cultural Fit ◽  
International Alliances ◽  
Organisational Cultures ◽  
Moderating Role

This paper is an attempt to illuminate the effect of fit between allies’ cultures on their trust and to analyse the moderating role of institutional framework on this effect. A quantitative empirical analysis, adopting a hypothetico-deductive approach, was carried out in order to validate the causal model. The results, declined from a collected data by a survey distributed to 114 international alliances, evince that the cultural fit of allies influences positively the trust between themselves. Besides, they highlight the role of the institutional framework which moderates positively and reinforces the effect of the allies’ cultures compatibility on the trust between themselves. This can be explained by the fact that the rigour of the institutional framework represents for allies a guarantee of their tangible and intangible assets’ protection and collaboration. Keywords: Organisational cultures fit, national cultures fit, intercultural intelligence, mistrust, goodwill.

The influence of corporate governance characteristics on human capital disclosure: the moderating role of managerial ownership

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisca Tejedo-Romero ◽  
Joaquim Filipe Ferraz Esteves Araujo
Keyword(s):  
Corporate Governance ◽  
Human Capital ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Boards Of Directors ◽  
Managerial Ownership ◽  
Linear Regression Models ◽  
Content Type ◽  
Moderating Role

PurposeThe main objective of this paper is to analyse the content and extent of human capital disclosure by Spanish companies. It studies various factors related to the board of directors’ composition and functioning. These factors can be seen as mechanisms of corporate governance and the moderating role of managerial ownership, which help predict the behaviour of managers in relation to the human capital disclosure.Design/methodology/approachThis study develops and applies a more comprehensive framework for coding information on human capital, integrating the intellectual capital and social responsibility perspectives in order to explain the content and extent of human capital disclosure. The research was based on a content analysis of 210 corporate reports from 2007 to 2016. A system-GMM estimator was used to test the hypotheses in four dynamic linear regression models of balanced panel data in order to address concerns of endogeneity.FindingsThe results show that companies are adapting to new regulations and voluntarily disclosing information on human capital – a trend which signals their commitment to responsible attitudes towards employees and stakeholders. The results also show that board composition and functioning are mechanisms of supervision, control and legitimacy that promote human capital disclosure, with managerial ownership acting as moderator for aligning interests between managers and stakeholders.Originality/valueThis study contributes to the literature on human capital disclosure by introducing a broader conception of human capital to coding information. It accomplishes this through considering aspects of the intellectual capital and social responsibility approaches, which provide a better understanding of companies’ human capital disclosure. In addition, it seeks to enrich the debate about the effects of corporate governance mechanisms– such as boards of directors and managerial ownership – on human capital disclosure.

Testing the Strain Theory of Suicide – The Moderating Role of Social Support

Crisis ◽  
2020 ◽  
Vol 41 (2) ◽  
pp. 82-88 ◽  
Author(s):  
Bob Lew ◽  
Ksenia Chistopolskaya ◽  
Yanzheng Liu ◽  
Mansor Abu Talib ◽  
Olga Mitina ◽  
...  
Keyword(s):  
Social Support ◽  
Suicidal Behavior ◽  
Online Survey ◽  
Perceived Social Support ◽  
Strain Theory ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Psychological Strains ◽  
Moderating Role

Abstract. Background: According to the strain theory of suicide, strains, resulting from conflicting and competing pressures in an individual's life, are hypothesized to precede suicide. But social support is an important factor that can mitigate strains and lessen their input in suicidal behavior. Aims: This study was designed to assess the moderating role of social support in the relation between strain and suicidality. Methods: A sample of 1,051 employees were recruited in Beijing, the capital of China, through an online survey. Moderation analysis was performed using SPSS PROCESS Macro. Social support was measured with the Multidimensional Scale of Perceived Social Support, and strains were assessed with the Psychological Strains Scale. Results: Psychological strains are a good predictor of suicidality, and social support, a basic need for each human being, moderates and decreases the effects of psychological strains on suicidality. Limitations: The cross-sectional survey limited the extent to which conclusions about causal relationships can be drawn. Furthermore, the results may not be generalized to the whole of China because of its diversity. Conclusion: Social support has a tendency to mitigate the effects of psychological strains on suicidality.

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