Browsing by Author "Ravenda, Diego"

Now showing items 1-10 of 10

    • Accrual management as an indication of money laundering through legally registered Mafia firms in Italy 

      García Blandón, Josep; Ravenda, Diego; Valencia Silva, Maika Melina; Argilés Bosch, Josep M. (Accounting, Auditing and Accountability Journal. Vol. 31, n.1 (2018), p.286-317, 2018-01)
      Purpose The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary ...

    • An empirical analysis of the curvilinear relationship between slack and firm performance 

      García Blandón, Josep; Martínez Blasco, Mònica; Argilés Bosch, Josep M.; Ravenda, Diego (Journal of Management Control. Vol.29, n.3-4 (2018), p.361-397, 2018-12)
      This study performs an in-depth analysis of the curvilinear relationship between slack and future firm performance. Using a sample of US firms, we analyze the influence of three indicators of absorbed ...

    • Auditor-provided tax services and tax avoidance: evidence from Spain 

      Argiles Bosch, Josep M.; Ravenda, Diego; García Blandón, Josep; Castillo Merino, David (Spanish Journal of Finance and Accounting / Revista Española de Financiacion y Contabilidad, 2020-03-05)
      We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ...

    • Board gender quotas, female directors and corporate tax aggressiveness: A causal approach 

      García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (International Review of Financial Analysis, 2021-12-17)
      As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ...

    • Board-level ethics committees in large European firms 

      García Blandón, Josep; Castillo Merino, David; Argilés Bosch, Josep M.; Ravenda, Diego (Business Ethics: A European Review, 2020-06-17)
      After the approval of a code of ethics, the creation of a permanent board-level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's ...

    • Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience 

      García Blandón, Josep; Argiles Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (Business Ethics, the Environment and Responsibility, 2023-08-15)
      eduAbstractBuilding on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leader-ship. ...

    • Learning by doing? Partners audit experience and the quality of audit services 

      García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego (Revista de Contabilidad: Spanish Accounting Review. Vol. 23, n. 2 (2020), pág. 197-209, 2020-07)
      A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores ...

    • Mandatory joint audit and audit quality in the context of the European blue chips 

      García Blandón, Josep; Castillo Merino, David; Argiles Bosch, Josep M.; Ravenda, Diego (Journal of Business Economics & Management, 2021-10-13)
      This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint ...

    • The influence of the trade-off between profitability and future increases in sales on cost stickiness 

      García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Valencia Silva, Maika Melina; Somoza López, Antonio (Estudios de Economía. Vol. 44, No.1 (2017), pág. 81-104, 2017-06)
      This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while ...

    • Women leading the audit process and audit fees: A European study 

      García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (European Research on Management and Business Economics, 2022-12-17)
      This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European ...