Browsing by Author "Martínez Blasco, Mònica"
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20 años de investigación sobre Gobierno Corporativo Internacional
Vivas Crisol, Laura; Martínez Blasco, Mònica; García Blandón, Josep (Revista General de Información y Documentación. Vol.22 (2012) p.267-278, 2012-07)El Gobierno Corporativo Internacional es un tema de creciente interés en el área de Economía y Finanzas, ya que a pesar de todos los resultados que han supuesto décadas de investigación, este tema sigue ... -
An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M.; Martínez Blasco, Mònica; Castillo Merino, David (International Journal of Accounting (2017) vol. 52, num. 3, p. 251-261, 2017-09)On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ... -
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 ... -
Analysis of an event study using the Fama–French five-factor model: teaching approaches including spreadsheets and the R programming language
Martínez Blasco, Mònica; Serrano Molinero, Vanessa; Prior Sanz, Francesc; Cuadros, Jordi (Financial Innovation, 2023-04-11)The current financial education framework has an increasing need to introduce tools that facilitate the application of theoretical models to real-world data and contexts. However, only a limited number ... -
Análisis de la producción científica sobre gobierno corporativo a través de ISI Web of Science
Richart-Ramón, Alicia; Martínez Blasco, Mònica; García Blandón, Josep (Revista Española de Documentación Científica. Vol.34, n.1, (enero-marzo 2011), p.79-101, 2011-01)El buen gobierno de las empresas constituye en la actualidad uno de los principales temas de investigación en el ámbito académico de economía y empresa. El interés del tema no es únicamente académico, ... -
Are Investors Concerned by Annual Corporate Governance Reports? Some Evidence from the Spanish Stock Market
Martínez Blasco, Mònica; García Blandón, Josep; Castillo Merino, David (European management review, 2017-03-01)While prior research has generally shown a positive price reaction to voluntary declarations of compliance with codes of corporate governance, this is the first paper to examine how investors react to ... -
Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
Castillo Merino, David; García Blandón, Josep; Martínez Blasco, Mònica (European Accounting Review, 2019-02-19)European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor ... -
Does the informational role of the Annual General Meeting depend on a country's legal tradition?
Martínez Blasco, Mònica; García Blandón, Josep; Argilés Bosch, Josep M. (Journal of Management and Governance. Vol.19, n.4 (2015), p.849-873, 2015-11)The annual general meeting (AGM) constitutes the most important corporate event. Nevertheless, its role as an efficient instrument for corporate governance has recently come under increasing scrutiny, ... -
El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?
Martínez Blasco, Mònica; García Blandón, Josep; Vivas Crisol, Laura (Revista de Contabilidad: Spanish Accounting Review. Vol.19, n.1 (2016), pág. 89-101, 2015-04)Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedadesen las empresas cotizadas espa˜nolas tras el número creciente de medidas acometidas para incrementarla ... -
European Mega Deals During the Sixth Merger Wave. Is the Legal Origin of the Bidder and the Target a Determinant of Short-Term Investor Reaction?
Martínez Blasco, Mònica; Martori Adrian, Francesc de Paula; Auguets-Pratsobrerroca, Francisco Javier (European Accounting and Management Review, 2018-08-16)In the context of the mega merger and acquisition announcements during the sixth merger wave in Continental Europe, this paper presents an analysis of the influence of the bidder and target legal origins ... -
Ex-dividend day returns when dividend and capital gains are taxed at the same rate
García Blandón, Josep; Argilés Bosch, Josep M.; Martínez Blasco, Mònica (Finance a úvěr-Czech Journal of Economics and Finance. Vol.61, no.2 (2011), p. 140-152, 2011-08)Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ... -
Factores influyentes en las citaciones en contabilidad: un análisis de la REFC
Martínez Blasco, Mònica; García Blandón, Josep; Argilés Bosch, Josep M.; Martínez de Ibarreta Zorita, Carlos (Revista Española de Financiación y Contabilidad / Spanish Journal Of Finance and Accounting. Vol. 45, n. 4 (2016), p. 487-516, 2016-09)Este trabajo realiza un análisis de los artículos publicados en la Revista Española de Financiación y Contabilidad en el período 2008–2013 según los datos contenidos en el Web of Science, Scopus y Google ... -
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
García Blandón, Josep; Martínez Blasco, Mònica; Castillo Merino, David; Argilés Bosch, Josep M. (Journal of Management and Governance. Vol.22, n.4 (2018), p.921-946, 2018-03)Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order ... -
The Sixth Merger Wave and Wealth Effects of M&A Announcements: An Analysis of Large European Bidding Companies
Martínez Blasco, Mònica; Auguets-Pratsobrerroca, Francisco Javier; García Blandón, Josep (European Accounting and Management Review, 2017-12-06)This study aims to investigate short-term market reaction, including stock returns, volatility, and trading volumes of bidder firms, around the announcement dates of relevant merger and acquisition (M&A) ...