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dc.contributor.authorGarcía Meca, María Emma 
dc.contributor.authorUribe Bohórquez, María Victoria 
dc.contributor.authorCuadrado Ballesteros, Beatriz 
dc.date.accessioned2019-05-03T12:24:33Z
dc.date.available2019-05-03T12:24:33Z
dc.date.issued2018-07-31
dc.identifier.citationEn Adm. Sci. 2018, 8, 41; doi:10.3390/admsci8030041es_ES
dc.identifier.issn2076-3387
dc.description.abstractThis paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period 2004–2010. We found that independent directors and gender diversity favor the disclosure CSR information in baking sector. But, these results are moderated by the national cultural system; concretely, previous positive effects of independence and diversity of banks’ boards on CSR reporting are reduced in countries with a weaker cultural system, that is, individualist, masculine and vertically stratified societies, that are little indulgent and short-term oriented and show high levels of uncertainty avoidance.es_ES
dc.formatapplication/pdfes_ES
dc.language.isoenges_ES
dc.publisherMDPIes_ES
dc.relation.urihttps://www.mdpi.com/2076-3387/8/3es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.titleCulture, Board Composition and Corporate Social Reporting in the Banking Sectores_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.subject.otherEconomía Financiera y Contabilidades_ES
dc.subjectCorporate governancees_ES
dc.subjectBoard of directorses_ES
dc.subjectCSR disclosureses_ES
dc.subjectBanking sectores_ES
dc.identifier.urihttp://hdl.handle.net/10317/7742
dc.peerreviewSies_ES
dc.identifier.doi10.3390/admsci8030041
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES
dc.type.versioninfo:eu-repo/semantics/publishedVersiones_ES


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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 España