Can board diversity and choice of auditor enhance profitability?
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.1504/IJBPM.2018.092757 |
Resumo: | The research examines how board diversity and choice of auditing firm, as mechanisms of corporate governance, affect the profitability of Iberian companies. Using information from an adjusted sample of 93 non-financial companies listed on the Iberian stock exchanges, a theoretical model was regressed. Profit margin (PM) and return on equity (ROE), as two of the more frequently used profitability measures, capture, at a moderately acceptable level, the impact derived from board diversity and choice of auditing firm among Iberian companies. Most variables cited are not equally distributed across Iberia, in line with Hofstede's cultural dimensions model. The evidence, while inconclusive, provides valuable insight into how governance mechanisms affect performance. In addition, the research provides value to the literature by introducing new proxies on board characteristics, and its impact on dynamic profitability. |
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Can board diversity and choice of auditor enhance profitability?Assets turnoverAuditing firmsBoard diversityIberiaPortugalProfitabilitySpainBusiness and International ManagementStrategy and ManagementThe research examines how board diversity and choice of auditing firm, as mechanisms of corporate governance, affect the profitability of Iberian companies. Using information from an adjusted sample of 93 non-financial companies listed on the Iberian stock exchanges, a theoretical model was regressed. Profit margin (PM) and return on equity (ROE), as two of the more frequently used profitability measures, capture, at a moderately acceptable level, the impact derived from board diversity and choice of auditing firm among Iberian companies. Most variables cited are not equally distributed across Iberia, in line with Hofstede's cultural dimensions model. The evidence, while inconclusive, provides valuable insight into how governance mechanisms affect performance. In addition, the research provides value to the literature by introducing new proxies on board characteristics, and its impact on dynamic profitability.NOVA School of Business and Economics (NOVA SBE)RUNFerraz, Duarte PittaLopes, Ilídio TomásKopliku, Ardit2019-05-23T22:11:11Z2018-01-012018-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article18application/pdfhttps://doi.org/10.1504/IJBPM.2018.092757eng1368-4892PURE: 5580191http://www.scopus.com/inward/record.url?scp=85049555281&partnerID=8YFLogxKhttps://doi.org/10.1504/IJBPM.2018.092757info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:33:28Zoai:run.unl.pt:10362/70627Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:35:07.895376Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Can board diversity and choice of auditor enhance profitability? |
title |
Can board diversity and choice of auditor enhance profitability? |
spellingShingle |
Can board diversity and choice of auditor enhance profitability? Ferraz, Duarte Pitta Assets turnover Auditing firms Board diversity Iberia Portugal Profitability Spain Business and International Management Strategy and Management |
title_short |
Can board diversity and choice of auditor enhance profitability? |
title_full |
Can board diversity and choice of auditor enhance profitability? |
title_fullStr |
Can board diversity and choice of auditor enhance profitability? |
title_full_unstemmed |
Can board diversity and choice of auditor enhance profitability? |
title_sort |
Can board diversity and choice of auditor enhance profitability? |
author |
Ferraz, Duarte Pitta |
author_facet |
Ferraz, Duarte Pitta Lopes, Ilídio Tomás Kopliku, Ardit |
author_role |
author |
author2 |
Lopes, Ilídio Tomás Kopliku, Ardit |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
NOVA School of Business and Economics (NOVA SBE) RUN |
dc.contributor.author.fl_str_mv |
Ferraz, Duarte Pitta Lopes, Ilídio Tomás Kopliku, Ardit |
dc.subject.por.fl_str_mv |
Assets turnover Auditing firms Board diversity Iberia Portugal Profitability Spain Business and International Management Strategy and Management |
topic |
Assets turnover Auditing firms Board diversity Iberia Portugal Profitability Spain Business and International Management Strategy and Management |
description |
The research examines how board diversity and choice of auditing firm, as mechanisms of corporate governance, affect the profitability of Iberian companies. Using information from an adjusted sample of 93 non-financial companies listed on the Iberian stock exchanges, a theoretical model was regressed. Profit margin (PM) and return on equity (ROE), as two of the more frequently used profitability measures, capture, at a moderately acceptable level, the impact derived from board diversity and choice of auditing firm among Iberian companies. Most variables cited are not equally distributed across Iberia, in line with Hofstede's cultural dimensions model. The evidence, while inconclusive, provides valuable insight into how governance mechanisms affect performance. In addition, the research provides value to the literature by introducing new proxies on board characteristics, and its impact on dynamic profitability. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-01-01 2018-01-01T00:00:00Z 2019-05-23T22:11:11Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.1504/IJBPM.2018.092757 |
url |
https://doi.org/10.1504/IJBPM.2018.092757 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1368-4892 PURE: 5580191 http://www.scopus.com/inward/record.url?scp=85049555281&partnerID=8YFLogxK https://doi.org/10.1504/IJBPM.2018.092757 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
18 application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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