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Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?

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Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?

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dc.contributor.author Seguí-Mas, Elies es_ES
dc.contributor.author Bollas-Araya, Helena María es_ES
dc.contributor.author Polo-Garrido, Fernando es_ES
dc.date.accessioned 2019-05-23T20:02:22Z
dc.date.available 2019-05-23T20:02:22Z
dc.date.issued 2018 es_ES
dc.identifier.uri http://hdl.handle.net/10251/120999
dc.description.abstract [EN] Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable information to their stakeholders. In this sense, the corporate governance report has become one of the leading mechanisms of business reporting to attend the growing need for reliable information by users. External and independent assurance of corporate governance reports is a tool to reduce potential risk derived from malpractices. However, within the Spanish context, there is a few number of listed companies who assure their corporate governance reports, and some of them have been shaken by corporate malpractices and financial scandals. This work tries to offer a critical appraisal of current corporate governance of assurance statements in Spain, developing a research strategy based on the case-study. Thus, by analysing assurance on corporate governance reports in three Spanish listed companies, we identify strengths and weaknesses of an unusual assurance process. Obviously, because of the recent scandals occurred in the analysed companies, we raise a particular concern about the potential managerial capture of this activity. Without real changes in governance mechanisms, the corporate governance assurance could amount to little more than a public relations activity. es_ES
dc.language Inglés es_ES
dc.publisher MDPI AG es_ES
dc.relation.ispartof Administrative Sciences es_ES
dc.rights Reconocimiento (by) es_ES
dc.subject Corporate governance es_ES
dc.subject Assurance es_ES
dc.subject Quality reporting es_ES
dc.subject Case study es_ES
dc.subject Content analysis es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations? es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.3390/admsci8030032 es_ES
dc.rights.accessRights Abierto es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation Seguí-Mas, E.; Bollas-Araya, HM.; Polo-Garrido, F. (2018). Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?. Administrative Sciences. 8(3). https://doi.org/10.3390/admsci8030032 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion https://doi.org/10.3390/admsci8030032 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 8 es_ES
dc.description.issue 3 es_ES
dc.identifier.eissn 2076-3387 es_ES
dc.relation.pasarela S\367620 es_ES


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