Articles publicats en revistes (Empresa)
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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.- 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). (...)
- 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.
- 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). (...)
- 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.
- 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. (...)
- ArticleAnalysis of the education and training of haute cuisine chefs: is there a common pattern?(Informa UK, 2025-07-10) Escalante, Raúl; Bernardo Vilamitjana, Mercè; Arbussà i Reixach, AnnaThis study examines the haute cuisine chefs' education and training in order to identify a common pattern of training. Specifically, this study investigates the education and training received during the careers of a sample of 60 Michelin-starred chefs in Catalonia, a Spanish region recognized for its gastronomy. To conduct the study, a qualitative methodology was adopted and a semi-structured questionnaire was used to interview the professionals. The results show that the studies in hospitality schools are important to cement the basis of knowledge, but internships and work experience are also relevant ways to acquire explicit and tacit knowledge to succeed in this sector. These findings have allowed the identification of three different clusters of haute cuisine chefs also considering age and experience. This paper contributes to the research by analyzing the education of a group of professionals and identifying a common pattern of training in a growing sector that contributes significantly to national economies.
- ArticleExploring idiosyncratic deals as a managerial tool: A bibliometric and content analysis(Taylor & Francis, 2025-06-27) Sánchez-Turón, Irene; Elgoibar, Patricia; Cruz Cázares, ClaudioIdiosyncratic deals (i-deals) are voluntary, customised agreements between employees and employers requested to meet individual needs. As a managerial tool, i-deals have become essential in today’s work environment to attract, motivate and retain talent. This paper explores the evolution of i-deals research from its inception in 2001 to 2023. It combines a bibliometric performance analysis and science mapping of 192 articles from the Web of Science (Study 1), alongside a content analysis of the 30 most impactful publications (Study 2). Key findings reveal significant theoretical and methodological gaps, critically discussed across both studies. ( ... )
- ArticleCrisis response strategies: a digital reluctance perspective(Springer Verlag, 2024-11-08) Saka, Tugce Nuray; Hormiga Pérez, Esther; Valls Pasola, JaumeThis research examines the convergence of digitalisation and managerial capabilities in shaping effective crisis response strategies, with a particular focus on understanding the factors that contribute to managers’ digital reluctance. In a two-wave study conducted during the COVID-19 pandemic (2020–2022) through a Dynamic Managerial Capability (DMC) lens, we incorporate the qualitative data from managers of four coworking spaces into a theoretical model that assesses digitalisation as a determinant of DMC in crisis management. Our findings show that digital sensing, digital seizing, and digital reconfiguration capabilities effectively coordinate the survival process. (...)
- ArticleEffects of Privacy Warning on the Intention to Disclose Personal Information During Interaction with a Robot in Public Spaces(Springer Nature, 2025-06) Aryania, Azra; Huertas García, Rubén; Forgas Coll, Santiago; Angulo, Cecilio; Alenyà, GuillemSocial robots in public spaces can potentially gather personal data. This leads to privacy concerns and prompts users to consider whether to disclose their information to the robot during interaction with the robot. This paper aims to explore the effects of privacy warnings on people’s intentions to disclose their personal information and their actual disclosure when interacting with a robot in public spaces. We propose a model to estimate individuals’ disclosure intentions toward a robot and evaluate the impact of privacy warnings during interaction. We conducted an experiment with more than 100 participants interacting with a robot to assess the proposed model. Our results indicate that factors such as risk beliefs, trusting beliefs, perceived enjoyment, and social influence significantly influence individuals’ intentions to disclose information. In general, a robot equipped with privacy warnings receives greater acceptance than a robot without privacy warnings, and participants who receive warnings disclose more low-privacy information. However, there is no significant difference in disclosure between participants who interacted with a robot with privacy warnings and those who interacted with a robot without privacy warnings. Overall, disclosure behavior does not significantly differ between the two groups, suggesting that privacy warnings do not effectively reduce disclosure information.
- ArticleThe Relevance of Leader-Member Exchange During Crises: Assessing the Meditating Role of Social Exchange Relationships to Predict Intention to Leave(Emerald Publishing, 2025-06-09) Garcia Pereyra, Facundo; Miralles de Imperial Llobet, Joan; Armstrong, RyanThis study explores how the strength of relationships between the organization, leader, and nursing staff influences the intention to leave one’s job during crisis conditions. Drawing on social exchange theory, we analyze how perceived organizational support and leader–member exchange mediate the effects of informational justice and personal protective equipment on nurses’ intention to leave.Design/methodology/approach – The research employs partial least squares structural equation modeling (PLS-SEM) using a sample of 159 nurse surveys collected in Argentina between April and November 2020. (...)
- ArticleAt-home virtual workouts: embracing exercise during the COVID-19 pandemic(Inderscience Publishers, 2024-08-06) Sánchez Torres, Javier Alirio; Arroyo Cañada, Francisco Javier; Argila Irurita, Ana María; Montoya Restrepo, Alexandra; Ahmed, Mohiyuddin SaleemThe objective of this study was to explore through the Model of Theory of Planned Behaviour the most important variables that influence the practice of physical and sports activity at home supported by virtual training in the context of the COVID-19 pandemic. A cross-study was proposed between countries from three continents, distributing the questionnaire in Spain (Europe), Pakistan (Asia), and Colombia (South America) to ensure a comprehensive study. The methodology of structural equations using partial least squares was used. The empirical exploratory study supported the hypotheses proposed, with the most important result that confinement due to the COVID-19 pandemic has been a factor causing the practice of physical and sports activity at home. This is one of the first studies to examine sports practice at home and the new context of sports practice that has generated disruptive technologies and the global crisis of the COVID-19 pandemic.
- ArticleBanking FinTech and stock market volatility? The BIZUM case(2024-08-01) Arenas, Laura; Vizuete Luciano, Emilio; Gil Lafuente, Anna MariaAbstract This paper investigates whether and how the adoption of FinTech by incumbent banks affects their stock price volatility. BIZUM, a Spanish FinTech real-time digital payment solution was adopted by incumbent banks in 2016 and therefore provides new evidence of real-world ex-post implementation. The results indicate that the adoption of BIZUM by incumbent banks had a significant effect, reducing their stock price volatility after it was launched. This finding suggests that investors were informed of and acknowledged the advantages of BIZUM, thus, use their adoption of FinTech Start-up strategy to offset adverse market circumstances. This paper provides insights for investors and international institutions regarding the role of the pricing of banking related assets, implications for incumbent banks whose portfolios are exposed to investments in disruptive technology and for banking regulators and authorities vis-à-vis risk related considerations of the adoption by banks of FinTech strategies.