Corporate governance mechanisms, CSR and financial performance: A study on technological European firms

• Bernabé Escobar Pérez ^[1] ; María del Mar Miras Rodríguez ^[1]
  1. [1] Universidad de Sevilla

     Universidad de Sevilla

     Sevilla, España

     
• Localización: XXX Jornadas Luso-Espanholas de Gestão Científica: cooperação transfronteiriça. Desenvolvimento e coesão territorial. Livro de resumos / Paula Fernandes (aut.), 2020, ISBN 978-972-745-273-6, pág. 204
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The aim of this research is to analyse how different CG mechanisms affect companies´ financial performance of high technological companies. Recent literature has pointed out the lack of conclusive empirical evidence despite the huge amount of manuscripts about this topic. Research focused on one industry is scarce, although it is relevant to base this research on technological companies since most maturity firms at this sector have relevant agency problems due to information asymmetry for intangible resources. Preliminary results suggest that Board Structure´s measures have a significant impact on ROA, while Board Monitoring function´s measures influences significantly to Market to Book Value