Articles publicats en revistes (Empresa)
URI permanent per a aquesta col·leccióhttps://hdl.handle.net/2445/21571
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ArticleAnalysis of the Relationship between ESG and Labour Costs: The Moderating Effect of the Legal Tradition(Taylor & Francis, 2025-11-27) Argilés Bosch, Josep M.; García Blandón, Josep; Ravenda, DiegoThis study examines the relationship between Environmental, Social, and Governance (ESG) scores and labor costs per employee (LCE) in firms operat- ing under different legal traditions, specifically comparing civil law (France) and common law (United Kingdom) countries. Utilizing data from the Orbis database for the period 2020–2022, the study employs random-effects estimations with robust standard errors. Results indicate that while the relationship between ESG and LCE is not significant in common law, it is positively significant in civil law. Results are robust to alternative ESG measures, such as the social pillar score (SOCP) estimations methods and samples. The findings suggest that the legal tradition moderates the ESG-LCE relationship, with stronger positive effects ob- served in civil law countries. The study highlights the importance of legal frame- works in shaping the economic impacts of ESG initiatives on labor costs. While ESG concerns may result in higher LCE, and thus increased employee compensa- tion, implementing appropriate regulations to protect workers’ rights can foster a more effective ESG-LCE relationship than relying solely on market-based regu- latory systems driven by stakeholder influence.- ArticleMore than 20 years of scientific production on sensory/experiential marketing scales and instruments(Emerald Publishing, 2025-12-15) Xancó Grau, Sílvia; Vizuete Luciano, Emilio; Vila Márquez, Fátima; Merigó Lindahl, José MaríaPurpose – The growing interest in sensory and experiential marketing, along with extensive research in recent decades, highlights the need to summarize the existing literature. One of the least explored aspects is that, since experience is a complex construct to assess or measure, specific instruments must be developed to accurately capture it. Design/methodology/approach – A total of 60 relevant articles, published between 2001 and 2023, were collected from academic databases such as WOS and Scopus, among others, and analyzed. Findings – Our research concludes that sensory experiences are critical factors in understanding consumer decision-making. Originality/value – The analysis was conducted using bibliometric indicators, such as authorship and year of publication, as well as the dimensions and types of scales or measurement instruments used.
- ArticleThe role of perceived human resource management practices in organizational citizenship behaviors: Evidence from the healthcare sector(Emerald Publishing, 2025-01-24) Mach, Mercè; Abrantes, António Cunha Meneses; Alvarado, Juan RodrigoThis study aims to explain the effects of perceived HRM practices on employees’ attitudinal and behavioral responses, specifically, how perceived HRM practices influence organizational citizenship behavior (OCB)
- ArticleSystemic Risk in the Lithium and Copper Value Chains: A Network-Based Analysis Using Euclidean Distance and Graph Theory(MDPI, 2025-12-01) Cortés Rufé, Marc; Yu, Yihao; Marti Pidelaserra, JordiThe global push for electrification and decarbonization has sharply increased demand for critical raw materials—especially lithium and copper—heightening financial and strategic pressures on firms that lead these supply chains. Yet, the systemic financial risks arising from inter-firm interdependencies in this sector remain largely unexplored. This article presents a novel distance-based network framework to analyze systemic risk among the world’s top 15 lithium and copper producers (2020–2024). Firms are represented through standardized vectors of profitability and risk indicators (liquidity–solvency), from which we construct a two-layer similarity network using Euclidean distances. (...)
- ArticleLinked data to streaming data sensors sources for direct access(Associação Brasileira de Engenharia de Produção, 2024-01-24) Calvetti, Diego; Nascimento, Daniel Luiz de Mattos; Araújo Filho, Flávio; Abreu, Rafael; Papadopoulos, NicolasGoal: Industrial operations are complex, and data sensors assure safety and reliable information for production improvements. Multiple stakeholders can take advantage of data acquisition for post-analysis and process control. Providing users and systems with friendly access to operating data is fundamental to the digital transition in the industry 4.0 scenario. Linking data and systems over ontologies and Industry Foundation Classes will boost supply chain performance in many layers. This paper presents the concept of valid data points over Uniform Resource Identifiers for sensor time-series into triples stores via Application Programming Interfaces. (...)
- ArticleCan Bitcoin trigger speculative pressures on the US Dollar? A novel ARIMA-EGARCH-Wavelet Neural Networks(Elsevier , 2024-10-15) Alaminos Aguilera, David; Salas Compas, M. Belén; Fernández‑Gámez, Manuel A.In recent years, Bitcoin has garnered attention as a digital currency, prompting increasing debate regarding its effects on traditional financial markets, particularly the US dollar. This study investigates the relationship between Bitcoin and the US dollar, especially in the contexts of speculative attacks, where investors attempt to devalue a currency, and short squeezes, where rapid price rises force short sellers to quickly buy back assets to avoid further losses. The study employs a novel hybrid model combining an autoregressive moving average, Generalized Autoregressive Conditional Heteroskedasticity, and Wavelet Neural Networks techniques with neural networks approaches. The results suggest that significant trading activity in Bitcoin/US dollar, particularly during speculative attacks and short squeezes, can substantially impact the US dollar/EUR market, increasing price volatility as traders adjust their strategies. These adjustments, along with risk management strategies, drive higher trading volumes and further volatility. Our findings demonstrate that our novel hybrid model combined with Quantum Recurrent Neural Networks provides the most accurate predictions, offering valuable insights to inform trading strategies in both Bitcoin/US dollar and US dollar/EUR markets. This study has important implications for policymakers and market participants, emphasising the need to understand the relationship between Bitcoin and the US dollar for financial stability and effective policy formulation. It also highlights the necessity of advanced modeling techniques to accurately predict cryptocurrency market behavior.
- ArticleAttachment and (in)securities: Threats to the notion of rootedness in neighbourhood space in Barcelona(Elsevier B.V., 2025-06-01) Crespi Vallbona, Montserrat; López Villanueva, CristinaLockdown due to Covid-19 reinforced the notion of proximity in the provision of well-being and the everydaycare. The limitations on mobility meant the (re)discovery of neighbourhood life and of fellow residents. (...)
- ArticleThe impact of board gender quotas on analyst recommendations: A difference-in-differences analysis(Asociación Española de Profesores Universitarios de Contabilidad, 2025-01-02) García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, DiegoNorway provides the study case for the investigation of the effects of board gender quotas on corporate outcomes. The debate that ultimately led to the enactment of the quota was heated and polarized, with quota opponents arguing that the inability of the owners of the firm to choose the best candidates for the board (regardless of their gender) will result in poorly managed firms. Although several articles have empirically examined the impact of the Norwegian gender quota on performance, the available evidence is inconclusive. These articles use the return on assets and/or Tobin’s Q as indicators of performance. The present study contributes to the literature by providing a new and complementary approach to this research topic. With this aim, we investigate the impact of board gender quotas on analysts’ perceptions of performance, as measured by investment recommendations. The research design adopts a difference-in-differences methodology coupled with fixed-effects panel data estimations. Results document that recommendations on Norwegian stocks did not change significantly after the enactment of the quota. This result is robust, as it holds across a variety of sensitivity analyses and checks.
- ArticleMapping the evolution of ethical standards in trading: A bibliometric analysis(Elsevier, 2024-11-01) Guillen Pujadas, Miguel; Alaminos Aguilera, David; Vizuete Luciano, Emilio; Callejón-Gil, Angela M.; Merigó Lindahl, José M.Amid concerns about financial social responsibility, the significance of ethical standards in trading has grown. Recent years have seen increased focus on exploring diverse ethics in trading, from fundamental principles to cutting-edge techniques. Our objective is to shed light on the state of ethics in trading through a comprehensive bibliometric analysis of 3010 research articles published between 1976 and 2022, drawing data from the Web of Science Core Collection (WoS). (...)
- ArticleThe Interplay of Author and Editor Gender in Acceptance Delays: Evidence from Accounting Journals(Elsevier B.V., 2025-03-01) Argilés Bosch, Josep M.; Kasperskaya, Yulia; García Blandón, Josep; Ravenda, DiegoThe objective of this study is to examine the impact of the gender of editors and authors, as well as their interaction, on acceptance delays (ACCDEL) of articles. We focus on genders of the corresponding author and the editor overseeing the manuscript. Using data from three top accounting journals from 2015 to 2020, we conduct a regression analysis to test the hypotheses regarding longer ACCDEL for articles under female editorship or authors, those with gender-opposite editor-author pairs, and those with coincident genders editor-author pairs. We find that when the genders of editors and corresponding authors differ, there is a significant increase in ACCDEL compared to submissions where the genders of editors and corresponding authors match. Our results suggest the existence of a prevalent gender homophily effect.
- ArticleApplying knowledge transfer in data augmentation to improve online advertising performance of entrepreneurs(Elsevier B.V., 2025-11-01) Huertas García, Rubén; Sáez Ortuño, Laura; Forgas Coll, Santiago; Sánchez García, JavierArtificial intelligence (AI) is transforming the way businesses operate, enabling entrepreneurs to achieve diagnoses that were once only possible for large companies. This transformation is evident in digital advertising, where AI not only enables advanced analytics, but also offers the possibility of developing creative designs at low cost. However, this technological progress contrasts with predictions of a slowdown in online advertising in the coming years. Thus, entrepreneurs must change their strategies to overcome the defensive positions of competitors. This study proposes the combination of AI analytical algorithms (XGBoost) with data augmentation algorithms (SMOTE) to improve targeting accuracy when launching online communication campaigns. Specifically, a case study illustrates how a lead-gathering company uses these algorithms to profile five market segments (hearing aids, NGOs, energy distributors, telecommunications and finance). Subsequently, a field experiment was conducted with one of the products, solar panels, to assess external validity. The results reveal that the combination of both algorithms improves internal validity for four of the five products, and the field experiment confirms the external validity of the energy product. Finally, recommendations on the use of these tools are proposed to entrepreneurs.
- ArticleBreaking barriers: assessing the influence of female directors on financial performance beyond the boardroom(Springer Verlag, 2025-10-01) García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, DavidThe persistent under representation of women in executive committees continues to challenge gender equality in corporate leadership. Legislative interventions promoting gender quotas have led to improvements in boardroom gender diversity but have fallen short in addressing executive committee imbalances. This study investigates the impact of women’s inclusion in executive committees on financial performance. Spanning large European corporations from 2015 to 2022, a difference-in-differences approach coupled with fixed effects estimations evaluates whether firms that incorporated women into these committees exhibited greater performance improvements compared to those maintaining all-male executive compositions. Contrary to expectations, the findings reveal a lack of positive influence on financial performance metrics, showcasing negative effects on accounting-based indicators. Notably, higher female representation in the executive committee, beyond critical mass, fails to alter financial performance. Furthermore, the study dismisses the notion that the level of gender equality in a firm’s country of origin moderates this relationship. The implications of the findings are discussed.
- ArticleUnderstanding the impact of informative contact in Pay-What-You-Want pricing: a sequential mediation analysis(Taylor & Francis, 2025-02-15) Güzel, Oktay; Vizuete Luciano, EmilioThis study aims to enhance understanding of the Pay-What-You-Want (PWYW) pricing model by exploring how informative contact with beneficiaries (ICB) influences consumers’ willingness to pay (WTP). Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) with a sample of 307 respondents, the research suggests that the impact of ICB on WTP is mediated by two factors: perceived control (PC) and reciprocity concern (RC ), both individually and sequentially. Specifically, ICB increases perceived control, positively affecting reciprocity concern and leading to a higher willingness to pay. These findings highlight the significance of emphasizing the prosocial effects of consumer payments in PWYW scenarios, as this can indirectly encourage consumers to pay more. The results contribute to the literature on participative pricing models and offer practical insights for businesses by revealing the psychological mechanisms that influence payment decisions in PWYW contexts.
- ArticleA taxonomy of critical factors towards sustainable operations and supply chain management 4.0 in developing countries(Springer Science + Business Media, 2025-06-01) Caiado, Rodrigo; Scavarda, Luiz Felipe; Vidal, Guilherme; Nascimento, Daniel Luiz de Mattos; Garza-Reyes, José A.Supply chain disruptions, intensified by black swan events such as the COVID-19 pandemic and the Russia-Ukraine war, have increased the interest in resilient supply chains, which can be achieved by adopting sustainable Industry 4.0 (I4.0) practices. However, the critical success factors (CSFs) for sustainable I4.0 in operations and supply chain management (S-OSCM4.0) are unclear, and there is a lack of a holistic and empirically validated taxonomy of CSFs from multiple stakeholders' perspectives to guide organizations in this transition
- ArticleGender Conflicts on the Shopfloor: Barcelona Women at Chocolates Amatller, 1890–1914(Cambridge University Press (CUP), 2024-08-01) Jou Badal, XavierThe cry of “Get married women out of the factories!” echoed across the Spanish industrial landscape at the turn of the twentieth century, driven by two intertwined factors. From a societal perspective, women's place was at home, not in factories. On an economic note, concerns arose over women's lower wages displacing men from jobs. This research delves into a case study of a workers’ claim aimed against women. It aims to illuminate the interplay of social demands and gender dynamics in labour history and business operations. Using as a case study a strike among male workers at the Amatller chocolate factory in May 1890, it seeks insights into gender complexities and women's challenges when joining the workforce. Male factory workers sought better conditions but directed their frustrations at women, influenced by prevailing social discourse. Women joined the factory, but portraying them as victors would be an oversimplification. Their presence was restricted, confined to manual tasks, with few opportunities for advancement.
- ArticlePublication Delay and Article Citation: Evidence from Accounting(Elsevier B.V., 2025-02-28) Argilés Bosch, Josep M.; Ravenda, Diego; García Blandón, JosepThis study performs an empirical analysis on the relationship between article publication delay and its future citations. We use a sample from top accounting journals, employ multivariate regression analysis, and results reveal an overall negative relationship between article publication delay and future citations. Additionally, we identify a Ushaped relationship; negativity is associated with the lower 87.5% of the distribution range of publication delay, while positivity is observed for the upper 12.5%. According to our findings, enhancing article citation through the review procedure appears unfeasible. Therefore, the review process should prioritize the detection and rejection of low-quality manuscripts. It should also adopt a more flexible, less demanding approach and expedite the acceptance of the remaining manuscripts. The current practice of subjecting submitted manuscripts to stringent and detailed requirements in accounting journals results in prolonged reviews, causing significant publication delays and subsequently lower citations, likely stemming from a loss of relevance or quality.
- ArticleDeep Neural Networks Methods for Estimating Market Microstructure and Speculative Attacks Models: The case of Government Bond Market(World Scientific Publishing, 2025-06-01) Alaminos Aguilera, David; Salas Compas, M. Belén; Fernández-Gámez, Manuel A.A sovereign bond market offers a wide range of opportunities for public and private sector financing and has drawn the interest of both scholars and professionals as they are the main instrument of most fixed-income asset markets. Numerous works have studied the behavior of sovereign bonds at the microeconomic level, given that a domestic securities market can enhance overall financial stability and improve financial market intermediation. Nevertheless, they do not deepen methods that identify liquidity risks in bond markets. This study introduces a new model for predicting unexpected situations of speculative attacks in the government bond market, applying methods of deep learning neural networks, which proactively identify and quantify financial market risks. Our approach has a strong impact in anticipating possible speculative actions against the sovereign bond market and liquidity risks, so the aspect of the potential effect on the systemic risk is of high importance.
- ArticleUna revisión sistemática de la literatura sobre marketing experiencial en la era posterior al COVID-19(Universidad de Buenos Aires, 2024-12-01) Xancó-Grau, Sílvia; Vizuete Luciano, Emilio; Guillén Pujadas, MiguelEl marketing experiencial ha demostrado ser una herramienta eficaz para mejorar la experiencia del cliente, aumentar el compromiso y la lealtad hacia la marca, y diferenciarse de la competencia en el entorno dinámico e incierto en el que nos encontrabamos en 2023. La recuperación económica tras la pandemia de COVID-19 está estancada, y la supervivencia de las empresas depende en gran medida de su capacidad para entender las necesidades y deseos de los consumidores, diseñando experiencias significativas y auténticas para ellos. Por ello, hemos llevado a cabo una revisión de la literatura existente en la Web of Science Core Collection desde 2020 hasta la fecha, con el fin de identificar las líneas de investigación más actuales. Destacamos que las líneas futuras de investigación observadas incluyen el impacto del marketing experiencial en diferentes industrias y categorías de productos, la efectividad de diversas técnicas y herramientas de marketing experiencial, la medición del éxito del marketing experiencial y la co-creación de experiencias con los consumidores.
- ArticleLa situación de los objetivos de desarrollo sostenible en las organizaciones del ibex(Universidad de Buenos Aires, 2024-12-27) Bòria Reverter, Sefa; Gil Lafuente, Anna Maria; Vizuete Luciano, Emilio; Figuerola Wischke, AntonLos Objetivos de Desarrollo Sostenible (ODS) ofrecen un marco estructurado para que las empresas promuevan el desarrollo sostenible mediante prácticas responsables y alineadas con las demandas globales. Las empresas que componen el IBEX-35, el principal índice bursátil de España que reúne a las compañías líderes del país, han desempeñado un rol crucial en su incorporación en las estrategias y operaciones de las organizaciones (GRI, 2021). (...)
- ArticleAnalysing the Effects of Organisational Politics on Nurses' Outcomes: The Moderating Role of Nurses' Professional Self-Concept(John Wiley & Sons, 2025-08) García-Pereyra, Facundo; Matute Vallejo, Jorge; Argilés Bosch, Josep M.To analyse how organisational politics can affect behavioural responses such as organisational deviance and organisational citizenship behaviour towards the organisation among nurses. It also investigates the mediating effect of affective commitment between organisational politics and behavioural responses, and assesses the moderating effect of nurses' professional self-concept in the relationship between organisational politics and its outcomes. (...)