Browsing by Author "Ravenda, Diego"
Now showing items 1-16 of 16
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A critical approach to the evaluation of the quality of accounting researchin the Spanish university system and its implications
Argilés Bosch, Josep Maria; Garcia-Blandon, Josep; Ravenda, Diego (Revista de Contabilidad-Spanish Accounting Review (RC-SAR) 2023, 26 (1), 2023-01-01)This research analyses the convenience and consequences of the ANECA criteria for the assessment ofthe research performed by accounting academics in Spain. We focus on the level for the accreditationo ... -
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
Argilés 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 ... -
Cost behavior in e-commerce firms
Argilés Bosch, Josep M.; García Blandón, Josep; Ravenda, Diego (Electronic Commerce Research 2022, 23, 2101-2134, 2022)We conduct empirical research on the flexibility of operating costs of e-commerce firms. With an international sample of firms from different European countries, we find that e-commerce firms have a ... -
Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience
García Blandón, Josep; Argilés 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. ... -
Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience
Garcia-Blandon, Josep; Argilés Bosch, Josep Maria; Ravenda, Diego; Castillo Merino, David (Business Ethics, the Environment & Responsibility 2023, 32 (4), 2023-10)Building on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated ... -
Empirical analysis of factors influencing delay in article acceptance in accounting journals
Argilés Bosch, Josep M.; Ravenda, Diego; Garcia-Blandon, Josep (Learned Publishing 2023, 36 (4), 2023-10)Using a sample of articles published in top accounting journals, we estimate a multivariate model and find empirical evidence of factors influencing delay in article acceptance. Acceptance delay is ... -
Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain
Argilés Bosch, Josep Maria; García Blandón, Josep; Ravenda, Diego (Accounting & Finance 2023, 63 (S1), 2023-04)This study performs an empirical analysis on the relationship between labour cost stickiness and the decrease in employment protection in the Spanish labour reforms in 2010 and 2012. Following these ... -
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; Argilés Bosch, Josep M.; Ravenda, Diego (Journal of Business Economics & Management 2021;22(5):1378-1395, 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 impact of board gender quotas on analyst recommendations: A difference-in-differences analysis
Garcia-Blandon, Josep; Argilés Bosch, José María; Ravenda, Diego (Revista de Contabilidad - Spanish Accounting Review, 28(1), 71–83, 2025-01-02)Norway provides the case study for examining the impact of board gender quotas on firm performance. The debate that ultimately led to the introduction of the quota was heated and polarised, with opponents ... -
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 ...