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Dr. Dolores Gallardo-Vázquez
University of Extremadura (Spain)

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0 Entrepreneurship
0 Intangible Assets
0 Intellectual Capital
0 Corporate social responsibility (CSR)
0 University Social Responsibility

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Corporate social responsibility (CSR)
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Journal article
Published: 01 March 2021 in Entrepreneurship and Sustainability Issues
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ACS Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. Entrepreneurial orientation and CSR: a dynamic capability in the corporate performance of Mexican SMEs. Entrepreneurship and Sustainability Issues 2021, 8, 654 -680.

AMA Style

Luis Enrique Valdez-Juárez, Dolores Gallardo-Vázquez, Elva Alicia Ramos-Escobar. Entrepreneurial orientation and CSR: a dynamic capability in the corporate performance of Mexican SMEs. Entrepreneurship and Sustainability Issues. 2021; 8 (3):654-680.

Chicago/Turabian Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. 2021. "Entrepreneurial orientation and CSR: a dynamic capability in the corporate performance of Mexican SMEs." Entrepreneurship and Sustainability Issues 8, no. 3: 654-680.

Journal article
Published: 18 January 2021 in Sustainability
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In recent years, we have witnessed dramatic changes in the following two regards: First, Corporate Social Responsibility (CSR) practices have become ubiquitous in companies, and second, the challenge that Sustainable Development (SD) presents to society and to the planet has been illustrated in the United Nations’ Sustainable Development Goals (SDGs). In this context, this study aims to identify the extent to which companies address the SDGs through their CSR practices. We conducted the present research by first performing a content analysis to determine the communalities between CSR practices and the SDGs. Then, we performed a quantitative analysis to assess the performance of various companies in terms of common aspects of CSR and SDGs. The main findings are as follows: (1) Not all SDGs are related to CSR practices; (2) companies perform differently in their CSR practices and, consequently, make different contributions to the SDGs; and (3) there is little difference among company profiles regarding their performances in CSR practices towards the SDGs. The main contributions of this study are, first, that it provides a new perspective on the relationship between CSR and SD and, second, the creation of a list of what can be considered the minimum requirements for CSR practices if the SDGs are to be reached.

ACS Style

Dolores Gallardo-Vázquez; Flavio Hourneaux Junior; Marcelo Da Silva Gabriel; Luis Valdez-Juárez. On Earth as It Is in Heaven: Proxy Measurements to Assess Sustainable Development Goals at the Company Level through CSR Indicators. Sustainability 2021, 13, 914 .

AMA Style

Dolores Gallardo-Vázquez, Flavio Hourneaux Junior, Marcelo Da Silva Gabriel, Luis Valdez-Juárez. On Earth as It Is in Heaven: Proxy Measurements to Assess Sustainable Development Goals at the Company Level through CSR Indicators. Sustainability. 2021; 13 (2):914.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; Flavio Hourneaux Junior; Marcelo Da Silva Gabriel; Luis Valdez-Juárez. 2021. "On Earth as It Is in Heaven: Proxy Measurements to Assess Sustainable Development Goals at the Company Level through CSR Indicators." Sustainability 13, no. 2: 914.

Journal article
Published: 18 January 2021 in Journal of Open Innovation: Technology, Market, and Complexity
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The topic of consumer behavior in a social context is important due to its influence on the behaviors and attitudes of individuals. New online business models are adopting open innovation practices focused on improving their sales channels through their technological capacity. In this paper, we analyze the purchase intentions in a business context to identify consumer needs through the proper purchase decision process. We must also observe the internal and external factors that influence consumer behavior. More exactly, electronic commerce is facing challenges and opportunities manifested by online consumers, such as design, security, trust, risk, uncertainty, and satisfaction with online purchases. Many external factors (economic, political, social, environmental, and health) influence buyers’ intentions and behaviors. The objectives of this study are to (1) determine the influence of the security level of websites on purchasing behaviors (socially responsible and panic buyers), (2) determine the effect of website security on consumer satisfaction, (3) determine the effect of buyers (socially responsible and panic buyers) on the level of satisfaction, and (4) examine if the buyer experience has a moderating effect between the variables (socially responsible and panic buyers) and the dependent variable (customer satisfaction). We focus on a sample of 663 socially responsible online buyers and panic buyers from the Sonora, Baja California, and Sinaloa regions in Mexico. Data were collected from the months of April to August 2020, and an online questionnaire was used address to each of the residents of these regions aged between 20 and 55 and who were economically active. The data were analyzed using the structural equation model–partial least squares (SEM-PLS) model based on variance. The findings show that website security has significant positive effects on socially responsible buyers, panic buyers, and the level of customer satisfaction. Socially responsible buyers also have positive effects on customer satisfaction. However, the relationship between panic buyers and customer satisfaction is not supported. Related to a moderation analysis, that the buyer experience has a significant effect on the relationship between socially responsible online buyers and the level of satisfaction. Conversely, we find empirical evidence of the buyer experience having no significant effect between panic buyers and customer satisfaction. Our findings contribute to the development of various theories: the theory of behavioral reasoning (BRT), social identity theory (SIT), and the technological adaptation model (TAM). From an academic point of view, the findings are positive and encouraging, contributing to the literature on the e-commerce, behaviors, and attitudes of purchase intentions of individuals. Our work is incorporated into the existing literature on purchase intention and virtual business models, whose characteristics need to continue to be outlined, constituting a popular business model in recent years.

ACS Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. Online Buyers and Open Innovation: Security, Experience, and Satisfaction. Journal of Open Innovation: Technology, Market, and Complexity 2021, 7, 37 .

AMA Style

Luis Enrique Valdez-Juárez, Dolores Gallardo-Vázquez, Elva Alicia Ramos-Escobar. Online Buyers and Open Innovation: Security, Experience, and Satisfaction. Journal of Open Innovation: Technology, Market, and Complexity. 2021; 7 (1):37.

Chicago/Turabian Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. 2021. "Online Buyers and Open Innovation: Security, Experience, and Satisfaction." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1: 37.

Chapter
Published: 01 January 2021 in Sustainable and Responsible Entrepreneurship and Key Drivers of Performance
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Entrepreneurship is becoming one of Spain's economic driving forces. The Triple Bottom Line concept has gained notoriety in the last 30 years, creating a theoretical framework that justifies the measuring of the organizations' results not only economically, but also socially and environmentally, which has raised the awareness of the need to add Corporate Social Responsibility to the organizations' strategies. The goals of this study are to analyse the current state of entrepreneurship in Spain, to link entrepreneurship with CSR and to establish which aspects of CSR can be challenging for entrepreneurs.

ACS Style

Dolores Gallardo-Vázquez; Juan De La Cruz Sánchez-Domínguez. Analysis of Entrepreneurial Dynamics in Spain. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance 2021, 117 -142.

AMA Style

Dolores Gallardo-Vázquez, Juan De La Cruz Sánchez-Domínguez. Analysis of Entrepreneurial Dynamics in Spain. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance. 2021; ():117-142.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; Juan De La Cruz Sánchez-Domínguez. 2021. "Analysis of Entrepreneurial Dynamics in Spain." Sustainable and Responsible Entrepreneurship and Key Drivers of Performance , no. : 117-142.

Journal article
Published: 01 July 2020 in Revista de Contabilidad
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El objetivo del estudio consiste en analizar la calidad de la información financiera de las empresas españolas, comparando las empresas familiares y las no familiares, y relacionando dicha calidad con las prácticas de gobierno corporativo. Para alcanzar este objetivo se analizó una muestra de 650 empresas españolas durante el período 2011-2016. Con base en la teoría de la agencia y en la literatura sobre la riqueza socioemocional, los resultados muestran una mayor calidad de la información financiera en las empresas familiares, relación que se ve reforzada por los factores de gobierno corporativo. Nuestros resultados son consistentes con la investigación previa y con las premisas de la teoría de agencia, que indican menores asimetrías de información entre propietarios y gestores en el singular contexto de las empresas familiares. Además, nuestro trabajo proporciona evidencia empírica de que la participación de las mujeres en el consejo de administración contribuye a la mayor calidad de la información financiera en las empresas familiares, contribuyendo a explicar la heterogeneidad de las empresas familiares en términos de gestión del resultado contable. El estudio contribuye a cubrir la brecha que existe en la literatura sobre la influencia del contexto de empresa familiar y la influencia de la presencia de las mujeres en el consejo sobre la calidad de la información financiera. The objective of this study is to explore the quality of financial information of Spanish firms, by comparing family firms with non-family firms, and relating this quality with corporate governance practices. For this purpose, a sample of 650 Spanish firms was analysed during the period 2011-2016. Based on agency theory and socioemotional wealth literature, the results show a higher quality of financial information in family firms, a relationship which is reinforced by corporate governance factors. Our results are consistent with the scant previous research, and with the premises of agency theory, which indicate lower asymmetry of information between owners and managers in the singular context of family firms. Additionally, our work provides evidence that the participation of women on the board boosts the quality of financial information in family firms, contributing to the justification of family firm heterogeneity in terms of earnings management. This study contributes to reducing the gap in the literature on the influence of the family business context and the influence of women on the board on the quality of financial reporting.

ACS Style

João Miguel Capela Borralho; Dolores Gallardo-Vázquez; Remedios Hernández-Linares; Inna Paiva. El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares. Revista de Contabilidad 2020, 23, 167 -179.

AMA Style

João Miguel Capela Borralho, Dolores Gallardo-Vázquez, Remedios Hernández-Linares, Inna Paiva. El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares. Revista de Contabilidad. 2020; 23 (2):167-179.

Chicago/Turabian Style

João Miguel Capela Borralho; Dolores Gallardo-Vázquez; Remedios Hernández-Linares; Inna Paiva. 2020. "El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares." Revista de Contabilidad 23, no. 2: 167-179.

Journal article
Published: 14 June 2020 in Sustainability
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Health is one of the fundamental pillars of public management and should be one of the main objectives of any society that pursues true progress and well-being for its citizens. In recent years, the public health system has been seeking collaborative synergies with the private health system to achieve efficient functioning at the levels of care demand, waiting lists and financial pressure. For this reason, private entities in the hospital field must be analysed through the application of information systems comprised of financial and non-financial indicators. In this organizational context, economic and financial data, communication, and social responsibility are essential to correctly manage the performance of hospital companies. Drawing on stakeholder and dynamic capabilities theories, we have defined a conceptual model that proposes that a greater predisposition to social responsibility actions by hospitals could explain communication practices and economic and financial results. Thus, the main objective of this study is to determine the possible relationship between three important aspects in the management of hospital companies: social responsibility, communication, and economic and financial results. Partial least square technique was applied to estimate a structural equation model to analyse a sample of 122 hospitals operating in Spain. This paper also analyses how communication mediates the relationship between social responsibility and economic and financial results. The main results empirically validate a model that links and predicts the social responsibility actions undertaken by these companies, which are directly related to the business communication that is carried out and the economic and financial results. Related to the implications, managers could adopt strategies once they know that they will contribute to improve their relationships with stakeholders and shareholders.

ACS Style

Judit Creixans-Tenas; Dolores Gallardo-Vázquez; Núria Arimany-Serrat. Social Responsibility, Communication and Financial Data of Hospitals: A Structural Modelling Approach in a Sustainability Scope. Sustainability 2020, 12, 1 .

AMA Style

Judit Creixans-Tenas, Dolores Gallardo-Vázquez, Núria Arimany-Serrat. Social Responsibility, Communication and Financial Data of Hospitals: A Structural Modelling Approach in a Sustainability Scope. Sustainability. 2020; 12 (12):1.

Chicago/Turabian Style

Judit Creixans-Tenas; Dolores Gallardo-Vázquez; Núria Arimany-Serrat. 2020. "Social Responsibility, Communication and Financial Data of Hospitals: A Structural Modelling Approach in a Sustainability Scope." Sustainability 12, no. 12: 1.

Journal article
Published: 28 March 2020 in Land
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The sustainability of territories (e.g., regions and countries) is currently an issue that should be considered when implementing organizational strategies. The globalization, industrialization, and population growth trends observed in recent decades have forced experts to adopt a sustainable approach capable of guaranteeing that a population’s present needs can be met without compromising future generations’ well-being. Among the essential pillars of successful sustainability strategies, social development stands out as quite important, so the present study focused on it. Social development strategies include ensuring a satisfactory level of education while simultaneously fostering an adequate quality of life and long-term sustainability. Thus, this study’s objective was to gain a clearer understanding of universities’ role as promoters of education and generators of populations that become more deeply rooted in their territory of origin. One public university, the University of Extremadura in Spain, was found to play a unique, specific role in its region, as this institution has quite unique characteristics that differentiate it from other nearby universities. This study measured the regional population’s preferences by assessing an interest group’s levels of satisfaction and by observing the influence of quality and innovation on this group’s perceptions of the public university’s operations. A questionnaire was prepared and distributed electronically to all University of Extremadura students. The final sample consisted of data from 362 questionnaires, which were analyzed using structural equation modeling. The results indicated that the students’ perceptions of this institution’s innovation and quality are determinants of their satisfaction levels. In addition, this university is considered to be a reason to remain in the region, promoting residents’ sense of belonging and helping consolidate the region as a sustainable area.

ACS Style

Dolores Gallardo-Vázquez; José A. Folgado-Fernández. Regional Economic Sustainability: Universities’ Role in Their Territories. Land 2020, 9, 102 .

AMA Style

Dolores Gallardo-Vázquez, José A. Folgado-Fernández. Regional Economic Sustainability: Universities’ Role in Their Territories. Land. 2020; 9 (4):102.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; José A. Folgado-Fernández. 2020. "Regional Economic Sustainability: Universities’ Role in Their Territories." Land 9, no. 4: 102.

Journal article
Published: 23 January 2020 in Social Sciences
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This study focused on university social responsibility (USR). Corporate social responsibility is currently an extremely common strategy implemented by organizations. Higher education institutions are also introducing this strategy to enhance their performance, seeking to ensure that every university action is socially responsible and oriented toward achieving advantages over competitors. This competitive advantage is the result of a social responsibility vision, which has an ethical core, that the University has implemented or is implementing among all its stakeholders. These institutions work in four areas: instruction, research, management, and projection to society. Universities must thus strive to meet the interests of different stakeholders’ interests. This research concentrated on university students as an important stakeholder. The main objective was to evaluate university students’ participation in USR activities, as well as assessing the impact of relevant university practices. In addition, the study sought to measure the existing causal relationship between students’ participation and their university’s practices in terms of student satisfaction. The fieldwork was conducted with an electronic survey distributed to a group of University of Extremadura students in Spain. A total of 362 valid questionnaires were collected, which were processed using structural equation modeling and partial least squares. The results have implications for university management in the area of social responsibility, with regard to the new USR trends are revealed. In terms of originality and value, this research emphasized a specific stakeholder in universities, namely students, and ways their satisfaction can be achieved through USR.

ACS Style

Dolores Gallardo-Vázquez; José Antonio Folgado-Fernández; Francisco Hipólito-Ojalvo; Luis Enrique Valdez-Juárez. Social Responsibility Attitudes and Behaviors’ Influence on University Students’ Satisfaction. Social Sciences 2020, 9, 8 .

AMA Style

Dolores Gallardo-Vázquez, José Antonio Folgado-Fernández, Francisco Hipólito-Ojalvo, Luis Enrique Valdez-Juárez. Social Responsibility Attitudes and Behaviors’ Influence on University Students’ Satisfaction. Social Sciences. 2020; 9 (2):8.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; José Antonio Folgado-Fernández; Francisco Hipólito-Ojalvo; Luis Enrique Valdez-Juárez. 2020. "Social Responsibility Attitudes and Behaviors’ Influence on University Students’ Satisfaction." Social Sciences 9, no. 2: 8.

Journal article
Published: 01 December 2019 in European Journal of Tourism, Hospitality and Recreation
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Sustainability is now seen as a strategy used to encourage tourism. The objective of this research is to analyse the success factors of sustainable tourism in the southern region of the State of Sonora, Mexico. The research was carried out in 2018. The methodology used was qualitative, explanatory and non-experimental, that is, a multiple case study (Guaymas, Isla Huivulai and Alamos). It was concluded that the natural and cultural beauty, security and accessibility, as well as the environmental protection of the area were rated as important by 20% of respondents. Moreover, the business profile of the residents of a particular location with tourism potential and the accessibility of the place were rated as important by 10%. The implications of this are that as sustainable tourism projects are implemented, a variety of aspects will have to be considered in the tourism programme, also ensuring good management in order to achieve suitable conditions. In addition, governments should be encouraged to offer facilities and regulations to contribute to the improvement of these projects.

ACS Style

Dolores Gallardo-Vázquez; Oscar Ernesto Hernández-Ponce; Luis Enrique Valdez-Juárez. Impact factors for the development of a competitive and sustainable tourist destination. Case: Southern Sonora Region. European Journal of Tourism, Hospitality and Recreation 2019, 9, 3 -14.

AMA Style

Dolores Gallardo-Vázquez, Oscar Ernesto Hernández-Ponce, Luis Enrique Valdez-Juárez. Impact factors for the development of a competitive and sustainable tourist destination. Case: Southern Sonora Region. European Journal of Tourism, Hospitality and Recreation. 2019; 9 (2):3-14.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; Oscar Ernesto Hernández-Ponce; Luis Enrique Valdez-Juárez. 2019. "Impact factors for the development of a competitive and sustainable tourist destination. Case: Southern Sonora Region." European Journal of Tourism, Hospitality and Recreation 9, no. 2: 3-14.

Journal article
Published: 21 October 2019 in Sustainability
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Two important managerial strategies have shaped organizations’ initiatives in recent years: corporate social responsibility (CSR) and intellectual capital (IC). Organizations’ implementation of voluntary CSR practices implies a commitment that goes beyond mere actions and it constitutes a step toward securing benefits for these entities. In contrast, IC refers to a set of intangible organizational assets (i.e., human, structural, and relational capital) that are capable of providing greater value than tangible assets do. Putting both strategies into practice independently of each other is a source of competitive advantages for organizations, including more legitimacy in their sector. However, the present study sought to explore the possibility of strengthening the link between CSR and IC by integrating socially responsible practices into the configuration of each IC dimension. Thus, this research’s objective was to determine whether CSR initiatives can generate improvements in key IC components in organizations. The study included extremely diverse Spanish organizations ranging from small and medium-sized enterprises to large firms, private and public companies, and organizations serving multiple purposes, such as universities—all of which were implementing CSR initiatives. The partial least squares technique was applied to estimate a structural equation model to achieve the objective. The findings include that CSR improves organizations’ IC and that the resulting competitiveness is a source of legitimacy.

ACS Style

Dolores Gallardo-Vázquez; Luis Enrique Valdez-Juárez; José Luis Lizcano-Álvarez. Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations´ Management Practices. Sustainability 2019, 11, 5843 .

AMA Style

Dolores Gallardo-Vázquez, Luis Enrique Valdez-Juárez, José Luis Lizcano-Álvarez. Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations´ Management Practices. Sustainability. 2019; 11 (20):5843.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; Luis Enrique Valdez-Juárez; José Luis Lizcano-Álvarez. 2019. "Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations´ Management Practices." Sustainability 11, no. 20: 5843.

Journal article
Published: 14 October 2019 in Sustainability
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The main objective of this article is to examine the effects of the organizational learning and corporate social responsibility (social, economic and environmental) practices that exert on the financial performance of SMEs (small and medium enterprises). The research is based on a sample of 343 companies of which 19.8% belong to the primary sector, 26.6% to the secondary sector and 53.6% to the tertiary sector of the northwestern region of Mexico. The data were collected from February to May 2018 with the support of a self-directed structured survey of company managers. For the analysis and validation of the results, the statistical technique of the structural equations model (SEM) based on the variance was used to validate the structured relationships in this investigation through PLS (partial least squares). These analyses were prepared with the support of SmartPLS version 3.2.8 Professional. The results indicate that OLE (organizational learning) is a key element to strengthen CSR (corporate social responsibility) practices and increase financial performance in these types of companies, and that CSR is key to increasing financial performance. In addition, it was found that the OLE is a variable that mediates the relationship between CSR and financial performance. The work contributes to the development of the literature of organizational learning, the theory of resources and capabilities, and stakeholder theory

ACS Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico. Sustainability 2019, 11, 5655 .

AMA Style

Luis Enrique Valdez-Juárez, Dolores Gallardo-Vázquez, Elva Alicia Ramos-Escobar. Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico. Sustainability. 2019; 11 (20):5655.

Chicago/Turabian Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. 2019. "Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico." Sustainability 11, no. 20: 5655.

Journal article
Published: 12 October 2019 in Sustainability
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Corporate social responsibility (CSR) facilitates increased innovation and enhanced reputation and business performance. Small and medium-sized enterprises are commonly acknowledged to be a driver of economic growth, so these firms’ CSR and the competitive advantages it generates are of great interest. This study examined whether corporate managers’ positive predisposition toward CSR initiatives explains their companies’ level of innovation, achieved performance, competitive success, and reputation. Structural equation modeling was used to analyze a sample of 109 companies operating in Spain’s Autonomous Community of Extremadura. The results confirm that companies generally have a favorable orientation toward CSR and this strategy’s benefits include developing and improving firms’ reputation.

ACS Style

Dolores Gallardo-Vázquez; Luis Enrique Valdez-Juárez; Ángela María Castuera-Díaz. Corporate Social Responsibility as an Antecedent of Innovation, Reputation, Performance, and Competitive Success: A Multiple Mediation Analysis. Sustainability 2019, 11, 5614 .

AMA Style

Dolores Gallardo-Vázquez, Luis Enrique Valdez-Juárez, Ángela María Castuera-Díaz. Corporate Social Responsibility as an Antecedent of Innovation, Reputation, Performance, and Competitive Success: A Multiple Mediation Analysis. Sustainability. 2019; 11 (20):5614.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; Luis Enrique Valdez-Juárez; Ángela María Castuera-Díaz. 2019. "Corporate Social Responsibility as an Antecedent of Innovation, Reputation, Performance, and Competitive Success: A Multiple Mediation Analysis." Sustainability 11, no. 20: 5614.

Articles
Published: 19 June 2019 in Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
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The study addresses the signs of earnings management in unlisted companies, comparing the situation in family firms and non-family firms. We adopt arguments from agency theory, and stewardship theory, which are supplemented with the assumptions of socio-emotional wealth literature, to justify our research model. The sample is composed of 263 audited Spanish companies with a turnover of more than 200 million euros, which were analysed in the period from 2011 to 2015. Results indicate that family firms are less prone to the practices of earnings management than non-family firms, and that the association between family firm status and earnings management is moderated by the firm generation. This work contributes to the literature on the quality of financial information in both family firms and unlisted companies, exploring new areas of research.

ACS Style

João Miguel Borralho; Dolores Gallardo Vázquez; Remedios Hernández-Linares. Earnings management in private family versus non-family firms. The moderating effect of family business generation. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2019, 49, 210 -233.

AMA Style

João Miguel Borralho, Dolores Gallardo Vázquez, Remedios Hernández-Linares. Earnings management in private family versus non-family firms. The moderating effect of family business generation. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2019; 49 (2):210-233.

Chicago/Turabian Style

João Miguel Borralho; Dolores Gallardo Vázquez; Remedios Hernández-Linares. 2019. "Earnings management in private family versus non-family firms. The moderating effect of family business generation." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49, no. 2: 210-233.

Journal article
Published: 20 February 2019 in Sustainability
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Currently, a lack of consensus exists in the literature on the link between performance and corporate social responsibility disclosure (CSRD). A meta-analysis was carried out to shed light on this controversial topic, using the ABI/Inform Complete and EconLit databases as search tools. To isolate articles with substantive, methodological relevance, various filters were used. In addition to other criteria, all articles had to contain certain keywords related to the study’s variables and at least one of the seven keywords indicating empirical data analysis. As a result of this procedure, the meta-analysis included only 95 articles. To process the sample, we employed the procedure developed by Hunter and Schmidt. The results show that the CSRD-performance relationship is not significant enough for practical purposes. However, an analysis of moderating variables revealed that the connection becomes of practical importance when moderated by three key variables: region, type of disclosure, and measures of organization size. This research’s findings make a significant contribution by clarifying the links between CSRD and performance and identifying which variables can explain the diverse results of previous research. Regarding limitations, the meta-analysis was subject to the availability of published research and included only studies that reported Pearson correlation coefficients and standardized beta coefficients.

ACS Style

Dolores Gallardo-Vázquez; María J. Barroso-Méndez; María L. Pajuelo-Moreno; Julio Sánchez-Meca. Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach. Sustainability 2019, 11, 1115 .

AMA Style

Dolores Gallardo-Vázquez, María J. Barroso-Méndez, María L. Pajuelo-Moreno, Julio Sánchez-Meca. Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach. Sustainability. 2019; 11 (4):1115.

Chicago/Turabian Style

Dolores Gallardo-Vázquez; María J. Barroso-Méndez; María L. Pajuelo-Moreno; Julio Sánchez-Meca. 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach." Sustainability 11, no. 4: 1115.

Chapter
Published: 01 January 2019 in Smart Cities and Smart Spaces
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Cities play an important role in the development of economies, generating wealth and well-being for citizens, providing better, energy efficient and sustainable services and giving residents their rightful place as the cornerstone of city management. Spain has a quite unique example of a smart city, Vitoria-Gasteiz. This is an emblematic city for Europe, which awarded this municipality the title of European Green Capital 2012. This paper seeks to analyse the best sustainable practices through a case study based on content analysis of this city's website. In the social dimension, the results highlight the promotion of resident participation through municipal services, to ensure public debate and transparency. In the environmental dimension, the city has a sustainable mobility plan that aims to reverse the trend towards an increased use of private vehicles by promoting the use of buses, trams and bicycles. Finally, in the economic dimension, the findings underscore the city's economic rigour, transparency in management and economic recovery.

ACS Style

Dolores Gallardo Vázquez; María Teresa Nevado Gil. Sustainability in Smart Cities. Smart Cities and Smart Spaces 2019, 1031 -1051.

AMA Style

Dolores Gallardo Vázquez, María Teresa Nevado Gil. Sustainability in Smart Cities. Smart Cities and Smart Spaces. 2019; ():1031-1051.

Chicago/Turabian Style

Dolores Gallardo Vázquez; María Teresa Nevado Gil. 2019. "Sustainability in Smart Cities." Smart Cities and Smart Spaces , no. : 1031-1051.

Journal article
Published: 01 January 2019 in Innovar
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El espíritu emprendedor es uno de los motores principales de la innovación, la competitividad y el crecimiento de la economía; por ello, es necesario animar a emprender e impulsar a las personas para iniciar un negocio. La administración pública juega un importante papel de apoyo y fomento en la creación de empresas, y las nuevas tecnologías —especialmente Internet— posibilitan la transmisión de información, convirtiéndose en un aliado de gran utilidad para impulsar el emprendimiento. El objetivo de este trabajo es examinar, a través de un análisis de contenido, el nivel de información sobre emprendimiento que los municipios del Alentejo, región de Portugal, muestran en sus webs. La investigación ha puesto de manifiesto que los datos ofrecidos son escasos, siendo la información general, la información sobre recursos y apoyo al emprendedor, y la comunicación con el emprendedor las más divulgadas.

ACS Style

María Teresa Nevado Gil; Dolores Gallardo-Vázquez; Luisa Carvalho. Emprendimiento en la administración local: un estudio empírico de la información contenida en los portales electrónicos de los municipios del Alentejo, región de Portugal. Innovar 2019, 29, 97 -112.

AMA Style

María Teresa Nevado Gil, Dolores Gallardo-Vázquez, Luisa Carvalho. Emprendimiento en la administración local: un estudio empírico de la información contenida en los portales electrónicos de los municipios del Alentejo, región de Portugal. Innovar. 2019; 29 (71):97-112.

Chicago/Turabian Style

María Teresa Nevado Gil; Dolores Gallardo-Vázquez; Luisa Carvalho. 2019. "Emprendimiento en la administración local: un estudio empírico de la información contenida en los portales electrónicos de los municipios del Alentejo, región de Portugal." Innovar 29, no. 71: 97-112.

Chapter
Published: 01 January 2019 in Corporate Social Responsibility
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In this chapter, the authors address institutional efforts in CSR carried out in two big European countries with different backgrounds but the same responsible goal for business and competitiveness: Spain and Poland. To illustrate how CSR pays off, the authors have selected two emblematic cases, one from each country: La Caixa Group and PKN Orlen. Although the degree of implementation of CSR is still different in the European countries in the European Union, and the institutional framework in Spain and Poland is clearly different, the two case-studies presented as best practices suggest promising new developments of CSR in both countries in the near future as CSR could be considered a vital component of innovation in national economies and a strategic variable of core's business determining future competitiveness through the social trend.

ACS Style

M. Isabel Sánchez-Hernández; Dolores Gallardo-Vázquez; Piotr Dziwiński; Agnieszka Barcik. Innovation Through Corporate Social Responsibility. Corporate Social Responsibility 2019, 1086 -1102.

AMA Style

M. Isabel Sánchez-Hernández, Dolores Gallardo-Vázquez, Piotr Dziwiński, Agnieszka Barcik. Innovation Through Corporate Social Responsibility. Corporate Social Responsibility. 2019; ():1086-1102.

Chicago/Turabian Style

M. Isabel Sánchez-Hernández; Dolores Gallardo-Vázquez; Piotr Dziwiński; Agnieszka Barcik. 2019. "Innovation Through Corporate Social Responsibility." Corporate Social Responsibility , no. : 1086-1102.

Original article
Published: 18 October 2018 in Journal of Small Business Management
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The aim of this study is to analyze if there is a direct causal relationship between small firms’ orientation toward corporate social responsibility and their competitive success, mediated by innovation and performance. A structural equation model has been applied to a sample of 758 small Spanish firms. The results indicate that, in times of economic crisis, socially responsible strategies are a determining factor in firms’ competitiveness. Pragmatic advice for practitioners derives from research results, considering that social responsibility represents an opportunity for small firms in the complex and turbulent time. The findings encourage small firms to manage operations responsibly as a guarantee of market success.

ACS Style

José M. Moneva-Abadía; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández. Corporate Social Responsibility as a Strategic Opportunity for Small Firms during Economic Crises. Journal of Small Business Management 2018, 57, 172 -199.

AMA Style

José M. Moneva-Abadía, Dolores Gallardo-Vázquez, M. Isabel Sánchez-Hernández. Corporate Social Responsibility as a Strategic Opportunity for Small Firms during Economic Crises. Journal of Small Business Management. 2018; 57 (sup2):172-199.

Chicago/Turabian Style

José M. Moneva-Abadía; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández. 2018. "Corporate Social Responsibility as a Strategic Opportunity for Small Firms during Economic Crises." Journal of Small Business Management 57, no. sup2: 172-199.

Journal article
Published: 01 September 2018 in Journal of Cleaner Production
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The concept of corporate reputation is rarely applied to cooperative companies. This paper analyzes the implications of a good reputation in their performance. Specifically, it focuses on olive oil cooperatives in Spain, where the need for differentiation makes them key subjects of study. The structural equation method and the partial least square technique are used to empirically test a theoretical model linking cooperative reputation to performance in a twofold multidimensional way. On the one hand considering that the cooperative reputation is reflected on four variables: innovation, certification systems, social responsibility and awards. On the other hand the financial aspects of performance have been considered but also the non-financials, to take into account the specific nature of these companies. The outcomes obtained for the representative sample of the sectorof 76 cooperatives in Spain, demonstrates that reputation has been well approximated by the four variables included in the model and it is indeed directly and positively related to the cooperative performance. These findings serve for positioning reputation as a novel key performance indicator for Coopmanagers, indicator that also allows to be used at the same time in the imminent need for differentiation of this industry.

ACS Style

Francisca Castilla-Polo; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández; María Consuelo Ruiz-Rodríguez. An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives. Journal of Cleaner Production 2018, 195, 163 -175.

AMA Style

Francisca Castilla-Polo, Dolores Gallardo-Vázquez, M. Isabel Sánchez-Hernández, María Consuelo Ruiz-Rodríguez. An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives. Journal of Cleaner Production. 2018; 195 ():163-175.

Chicago/Turabian Style

Francisca Castilla-Polo; Dolores Gallardo-Vázquez; M. Isabel Sánchez-Hernández; María Consuelo Ruiz-Rodríguez. 2018. "An empirical approach to analyse the reputation-performance linkage in agrifood cooperatives." Journal of Cleaner Production 195, no. : 163-175.

Journal article
Published: 06 July 2018 in Sustainability
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Currently, companies and SMEs (small and medium enterprises) are looking to be more competitive. To achieve this, they are adopting new business models and strategies that allow them to move towards sustainability. Strategies such as CSR (Corporate social responsibility) and supply chain management have become essential for ensuring a company’s permanence and financial consolidation. The literature has stated that theories on stakeholders and sustainability are fundamental pillars for the development and sustained growth of business. The purpose of this article is to examine the effects of CSR and SCMM (supply chain management) on innovation, image and reputation, and, in turn, their influences on profitability in SMEs. An additional purpose is to verify the bidirectional relationship that exists between CSR and SCM in SMEs. This research was based on a sample of 143 companies in the city of Guaymas Sonorain Mexico. For the analysis and validation of the results, we used the ordinal least squares method (OLS) through multiple linear regressions and SEM (Structural Equation Modeling) statistical technique based on the variance, through PLS (Partial Least Squares) (using SmartPLS version 3.2.6 Professional). The findings show that SMEs that develop social and sustainable practices increase their level of innovation, and improve their image, their reputation, and their financial profitability. The results also indicate that CSR and SCM have a strong interdependence. This work contributes mainly to the development of the literature on stakeholders and sustainability.

ACS Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. CSR and the Supply Chain: Effects on the Results of SMEs. Sustainability 2018, 10, 2356 .

AMA Style

Luis Enrique Valdez-Juárez, Dolores Gallardo-Vázquez, Elva Alicia Ramos-Escobar. CSR and the Supply Chain: Effects on the Results of SMEs. Sustainability. 2018; 10 (7):2356.

Chicago/Turabian Style

Luis Enrique Valdez-Juárez; Dolores Gallardo-Vázquez; Elva Alicia Ramos-Escobar. 2018. "CSR and the Supply Chain: Effects on the Results of SMEs." Sustainability 10, no. 7: 2356.