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Bernabé Escobar Pérez
Universidad de Sevilla, Department of Accounting and Financial Economics, Av. Ramón y Cajal 1, 41018, Seville, Spain

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Journal article
Published: 25 December 2020 in Resources Policy
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Copper concentrates are the primary product sold by copper mines to traders or smelters. Their price is set in private agreements following unofficial market practices which, along with the fact of the wide variety of concentrates layouts traded worldwide, make problematic for any market participant to have a clear price reference for a specific concentrate. This paper presents a copper concentrates benchmark price model which provides suitable short-term price estimations based on metals and discounts forecasts, as well as on copper, gold and silver spot and future prices data from the LME and COMEX. The model, which redeems considerably low forecast error values for the short-term concentrate prices, constitutes a useful and applicable tool for miners, traders and smelters to set a benchmark price level for their copper concentrate transactions, also helping them optimize their operations, as well as estimate their immediate liquidity needs or their actual necessity to hedge the price risks associated to their concentrate trading. In addition, different concentrates layouts have been analyzed to test the model's behavior with the most common specification and blends of copper concentrates demanded by the market, as well as to portray the model's forecasting capacity and its ability to convey information on the future relevance of the different components of pricing in the most frequent timeframe in which copper concentrate trading takes place.

ACS Style

Francisco J. Díaz-Borrego; Bernabé Escobar-Peréz; María Del Mar Miras-Rodríguez. Estimating copper concentrates benchmark prices under dynamic market conditions. Resources Policy 2020, 70, 101959 .

AMA Style

Francisco J. Díaz-Borrego, Bernabé Escobar-Peréz, María Del Mar Miras-Rodríguez. Estimating copper concentrates benchmark prices under dynamic market conditions. Resources Policy. 2020; 70 ():101959.

Chicago/Turabian Style

Francisco J. Díaz-Borrego; Bernabé Escobar-Peréz; María Del Mar Miras-Rodríguez. 2020. "Estimating copper concentrates benchmark prices under dynamic market conditions." Resources Policy 70, no. : 101959.

Research article
Published: 06 April 2020 in Corporate Social Responsibility and Environmental Management
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Previous research on the effects on corporate social responsibility (CSR) is inconclusive and academics have increasingly discussed the credibility of CSR reporting. Our research analyses the influence of CSR reporting on corporate reputation by considering different scenarios based on companies' CSR consistency, which reflects the coherence between their CSR reporting and CSR commitment. Theoretically, CSR reporting initiatives could be perceived by stakeholders as a substantive or symbolic strategy. Our findings highlight that corporate reputation tends to be negatively affected by CSR reporting, which is generally identified by stakeholders as an impression management strategy (particularly gaining an ‘in accordance’ Global Reporting Initiative level and assurance), although the relationship between CSR reporting and corporate reputation depends on the CSR consistency of a firm. This evidence has direct implications for academics to refine theoretical frameworks as well as for companies and regulators to better understand the effects of CSR reporting.

ACS Style

María Del Mar Miras‐Rodríguez; Francisco Bravo‐Urquiza; Bernabé Escobar‐Pérez. Does corporate social responsibility reporting actually destroy firm reputation? Corporate Social Responsibility and Environmental Management 2020, 27, 1947 -1957.

AMA Style

María Del Mar Miras‐Rodríguez, Francisco Bravo‐Urquiza, Bernabé Escobar‐Pérez. Does corporate social responsibility reporting actually destroy firm reputation? Corporate Social Responsibility and Environmental Management. 2020; 27 (4):1947-1957.

Chicago/Turabian Style

María Del Mar Miras‐Rodríguez; Francisco Bravo‐Urquiza; Bernabé Escobar‐Pérez. 2020. "Does corporate social responsibility reporting actually destroy firm reputation?" Corporate Social Responsibility and Environmental Management 27, no. 4: 1947-1957.

Research article
Published: 01 April 2019 in Complexity
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Forecasting copper prices has been the objective of numerous investigations. However, there is a lack of research about the price at which mines sell copper concentrate to smelters. The market reality is more complex since smelters obtain the copper that they sell from the concentrate that mines produce by processing the ore which they have extracted. It therefore becomes necessary to thoroughly analyse the price at which smelters buy the concentrates from the mines, besides the price at which they sell the copper. In practice, this cost is set by applying discounts to the price of cathodic copper, the most relevant being those corresponding to the smelters’ benefit margin (Treatment Charges-TC and Refining Charges-RC). These discounts are agreed upon annually in the markets and their correct forecasting will enable making more adequate models to estimate the price of copper concentrates, which would help smelters to duly forecast their benefit margin. Hence, the aim of this paper is to provide an effective tool to forecast copper TC/RC annual benchmark levels. With the annual benchmark data from 2004 to 2017 agreed upon during the LME Copper Week, a three-model comparison is made by contrasting different measures of error. The results obtained indicate that the LES (Linear Exponential Smoothing) model is the one that has the best predictive capacity to explain the evolution of TC/RC in both the long and the short term. This suggests a certain dependency on the previous levels of TC/RC, as well as the potential existence of cyclical patterns in them. This model thus allows us to make a more precise estimation of copper TC/RC levels, which makes it useful for smelters and mining companies.

ACS Style

Francisco J. Díaz-Borrego; María Del Mar Miras-Rodríguez; Bernabé Escobar-Pérez. Looking for Accurate Forecasting of Copper TC/RC Benchmark Levels. Complexity 2019, 2019, 1 -16.

AMA Style

Francisco J. Díaz-Borrego, María Del Mar Miras-Rodríguez, Bernabé Escobar-Pérez. Looking for Accurate Forecasting of Copper TC/RC Benchmark Levels. Complexity. 2019; 2019 ():1-16.

Chicago/Turabian Style

Francisco J. Díaz-Borrego; María Del Mar Miras-Rodríguez; Bernabé Escobar-Pérez. 2019. "Looking for Accurate Forecasting of Copper TC/RC Benchmark Levels." Complexity 2019, no. : 1-16.

Articles
Published: 11 January 2019 in Current Issues in Tourism
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This research constitutes a bibliometric and content study work about research on Revenue Management in Tourism included in the Web of Science and SCOPUS databases between 1989 and 2013 (25 years period). This study analyses the evolution and trend, the origin of the scientific production (by countries, authors, universities and companies, and the collaboration between them), its dissemination (journals) and content (research methods and Revenue Management strategies). A total of 293 works centred on Revenue Management in Tourism (638 signatures) of 433 authors from 183 universities and 56 companies which have been published in 67 journals have been identified and classified by the authors of this research in accordance with the measurements analysed. The results confirm an annual growth rate of 15.9%. The research originates in countries of the 5 continents, 2% of authors sign 83% of the production and most of this production comes from Universities (83%). Collaboration between institutions is around 27% of the cases. 6 journals accumulate 48% of the research published. Models and/or simulations are the research methodologies most used (59%), and capacity management (43%) the main strategy studied. The findings will facilitate both the design of future research and the establishing of collaboration strategies between authors and/or institutions.

ACS Style

Miguel Ángel Domingo-Carrillo; Esther Chávez-Miranda; Bernabé Escobar-Pérez. Scientific production on revenue management in tourism on Web of Science and SCOPUS. Current Issues in Tourism 2019, 23, 880 -905.

AMA Style

Miguel Ángel Domingo-Carrillo, Esther Chávez-Miranda, Bernabé Escobar-Pérez. Scientific production on revenue management in tourism on Web of Science and SCOPUS. Current Issues in Tourism. 2019; 23 (7):880-905.

Chicago/Turabian Style

Miguel Ángel Domingo-Carrillo; Esther Chávez-Miranda; Bernabé Escobar-Pérez. 2019. "Scientific production on revenue management in tourism on Web of Science and SCOPUS." Current Issues in Tourism 23, no. 7: 880-905.

Journal article
Published: 22 December 2018 in Sustainability
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Although several studies have analyzed the role that specific corporate governance mechanisms have on Corporate Social Responsibility (CSR) reporting practices, their findings have not been conclusive and the evidence from developing countries is scarce. The theoretical support for this relationship in the previous literature is found in Stakeholder, Agency, Legitimacy, and Good Management theories. Undoubtedly, as the institutional environment has an important impact on CSR reporting practices, it would be relevant for this field of research to analyze this relationship in companies from emerging countries. It is suggested for the sake of convenience to consider different levels of corporate governance mechanisms together due to the high interdependence among them. Consequently, the aim of this paper is to analyze whether different levels of corporate governance mechanisms (at the institutional, group, and firm level) are determinant factors of the CSR reporting practices in BRICS countries (Brazil, Russia, India, China, and South Africa). The final sample was composed of 281 companies. On the basis of our results, we conclude that institutional corporate governance mechanisms influence the company’s CSR reporting strategy and that both CSR disclosure practices analyzed are affected by group-level corporate governance mechanisms in companies from family-based societies. Our findings support the appropriateness of separately analyzing this issue in emerging countries.

ACS Style

María Del Mar Miras-Rodríguez; Domingo Martínez-Martínez; Bernabé Escobar-Pérez. Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries? Sustainability 2018, 11, 61 .

AMA Style

María Del Mar Miras-Rodríguez, Domingo Martínez-Martínez, Bernabé Escobar-Pérez. Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries? Sustainability. 2018; 11 (1):61.

Chicago/Turabian Style

María Del Mar Miras-Rodríguez; Domingo Martínez-Martínez; Bernabé Escobar-Pérez. 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?" Sustainability 11, no. 1: 61.

Journal article
Published: 01 June 2018 in International Journal of Production Economics
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ACS Style

René Abreu-Ledón; Darkys E. Luján-García; Pedro Garrido-Vega; Bernabé Escobar-Pérez. A meta-analytic study of the impact of Lean Production on business performance. International Journal of Production Economics 2018, 200, 83 -102.

AMA Style

René Abreu-Ledón, Darkys E. Luján-García, Pedro Garrido-Vega, Bernabé Escobar-Pérez. A meta-analytic study of the impact of Lean Production on business performance. International Journal of Production Economics. 2018; 200 ():83-102.

Chicago/Turabian Style

René Abreu-Ledón; Darkys E. Luján-García; Pedro Garrido-Vega; Bernabé Escobar-Pérez. 2018. "A meta-analytic study of the impact of Lean Production on business performance." International Journal of Production Economics 200, no. : 83-102.

Journal article
Published: 01 April 2018 in Journal of Cleaner Production
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ACS Style

Maria Del Mar Miras; Jose A.D. Machuca; Bernabé Escobar-Pérez. Drivers that encourage environmental practices in manufacturing plants: A comparison of cultural environments. Journal of Cleaner Production 2018, 179, 690 -703.

AMA Style

Maria Del Mar Miras, Jose A.D. Machuca, Bernabé Escobar-Pérez. Drivers that encourage environmental practices in manufacturing plants: A comparison of cultural environments. Journal of Cleaner Production. 2018; 179 ():690-703.

Chicago/Turabian Style

Maria Del Mar Miras; Jose A.D. Machuca; Bernabé Escobar-Pérez. 2018. "Drivers that encourage environmental practices in manufacturing plants: A comparison of cultural environments." Journal of Cleaner Production 179, no. : 690-703.

Conference paper
Published: 15 June 2017 in ENVIRONMENT. TECHNOLOGIES. RESOURCES. Proceedings of the International Scientific and Practical Conference
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E-government for Sustainable Development is one of international cooperation strategy in dealing with environmental protection and ecological problems through enhanced citizen participation, better access and quality of services in order to achieve Green Governments. In this context, some countries are supported by international assistance to achieve this goal with benchmarking and benchlearning approaches. This research contributes to explain the relationship between improvements in governance influences in economic, social and environmental development and how such regional cooperation on the development of national information and communication technology (ICT) strategies and programs is related to E-government and Sustainable Development. This comparative study of Andean countries takes a Rational Neo-institutionalist perspective to look at longitudinal changes in these developing countries. Quantitative data such as E-government index is combined with qualitative information from reports and documents in order to empirically examine effects of e-government on sustainable development in these countries. The findings show that the strategies adopted by Ecuador have significantly contributed to its location within the references in progress of E-government and Sustainable Development in the region. The research suggests that E-government development has positive effects on better governance and sustainable development of Andeans countries. Advancement on E-government is not only a trait of developed countries but also serves as an enabler for sustainable development of developing countries.

ACS Style

Zanna Aniscenko; Andrés Robalino-López; Tomás Escobar Rodrígue; Bernabé Escobar Pérez. REGIONAL COOPERATION IN DEALING WITH ENVIRONMENTAL PROTECTION. E-GOVERNMENT AND SUSTAINABLE DEVELOPMENT IN ANDEAN COUNTRIES. ENVIRONMENT. TECHNOLOGIES. RESOURCES. Proceedings of the International Scientific and Practical Conference 2017, 1, 13 .

AMA Style

Zanna Aniscenko, Andrés Robalino-López, Tomás Escobar Rodrígue, Bernabé Escobar Pérez. REGIONAL COOPERATION IN DEALING WITH ENVIRONMENTAL PROTECTION. E-GOVERNMENT AND SUSTAINABLE DEVELOPMENT IN ANDEAN COUNTRIES. ENVIRONMENT. TECHNOLOGIES. RESOURCES. Proceedings of the International Scientific and Practical Conference. 2017; 1 ():13.

Chicago/Turabian Style

Zanna Aniscenko; Andrés Robalino-López; Tomás Escobar Rodrígue; Bernabé Escobar Pérez. 2017. "REGIONAL COOPERATION IN DEALING WITH ENVIRONMENTAL PROTECTION. E-GOVERNMENT AND SUSTAINABLE DEVELOPMENT IN ANDEAN COUNTRIES." ENVIRONMENT. TECHNOLOGIES. RESOURCES. Proceedings of the International Scientific and Practical Conference 1, no. : 13.

Conference paper
Published: 01 April 2017 in 2017 Fourth International Conference on eDemocracy & eGovernment (ICEDEG)
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Andean countries are experiencing stages of transformation product of series of strategies for improving public service through e-government concept. This work analyze how e-government is developed in these countries from 2008 to 2013 taking into account the factor of measurement used by the E-Government Development Index (EGDI). The findings show that the strategies adopted by Colombia have significantly contributed to its location within the references in progress of e-government in the region. Venezuela has managed its governmental structure with regulatory mechanisms to imposing enforce implementation strategies, however, the positioning obtained within EGDI assessment is directly linked to the subscript of Human Capital. Peru has a consolidated organizational structure that allows articulate directly on issues of government policy to implement e-government projects, however, the limitations of this country are generated by citizens access to technology tools. Ecuador has begun the implementation phase of technology projects focused on citizens, many of the efforts involving simplifying procedures. Finally, Bolivia has worked in the development of the National Governance Program where the state is a facilitator and manager of the sectors of society work in partnership and integration in decision-making; it has not been managed by government agencies, which has led to limited progress in this regard.

ACS Style

Zanna Aniscenko; Andres Robalino-Lopez; Tomas Escobar Rodriguez; Bernabe Escobar Perez. Regional E-Government Development: Evolution of EGDI in Andean countries. 2017 Fourth International Conference on eDemocracy & eGovernment (ICEDEG) 2017, 22 -31.

AMA Style

Zanna Aniscenko, Andres Robalino-Lopez, Tomas Escobar Rodriguez, Bernabe Escobar Perez. Regional E-Government Development: Evolution of EGDI in Andean countries. 2017 Fourth International Conference on eDemocracy & eGovernment (ICEDEG). 2017; ():22-31.

Chicago/Turabian Style

Zanna Aniscenko; Andres Robalino-Lopez; Tomas Escobar Rodriguez; Bernabe Escobar Perez. 2017. "Regional E-Government Development: Evolution of EGDI in Andean countries." 2017 Fourth International Conference on eDemocracy & eGovernment (ICEDEG) , no. : 22-31.

Articles
Published: 01 December 2016 in Revista de Administração de Empresas
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The aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional environment on Corporate Governance (CG) mechanisms. To conduct our study, we focused on two countries that reflect different types of institutional environment: relation-based (Brazil) and rule-based (Spain). Based on our results, we can affirm that the institutional environment influences CG mechanisms (Board Size and Reference Shareholder) as well as companies' CSR disclosure. Additionally, the CG mechanisms affected by the institutional environment also help to explain differences in CSR reporting practices. As relation-based societies evolve into rules-based environments, the information disclosed about CSR becomes more complex due to a strengthening of CG mechanisms.

ACS Style

María Del Mar Miras Rodríguez; Bernabé Escobar Pérez. DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE. Revista de Administração de Empresas 2016, 56, 641 -654.

AMA Style

María Del Mar Miras Rodríguez, Bernabé Escobar Pérez. DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE. Revista de Administração de Empresas. 2016; 56 (6):641-654.

Chicago/Turabian Style

María Del Mar Miras Rodríguez; Bernabé Escobar Pérez. 2016. "DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE." Revista de Administração de Empresas 56, no. 6: 641-654.

Research article
Published: 26 July 2016 in Health Informatics Journal
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Public healthcare organisations are moving towards the use of new technologies to automate and improve their internal processes in order to increase the effectiveness and efficiency of their use of resources. The aim of this research is to tackle the systematic evaluation of an experience of integrating information in a healthcare organisation, paying attention to the implications that this entails. The results show that the integration of the information in the hospital results in higher levels of quality. This study contributes a vision of interrelated work, in which tasks are shared and aims are jointly established.

ACS Style

Bernabé Escobar-Pérez; Tomás Escobar-Rodríguez; Lourdes Bartual-Sopena. Integration of healthcare and financial information: Evaluation in a public hospital using a comprehensive approach. Health Informatics Journal 2016, 22, 878 -896.

AMA Style

Bernabé Escobar-Pérez, Tomás Escobar-Rodríguez, Lourdes Bartual-Sopena. Integration of healthcare and financial information: Evaluation in a public hospital using a comprehensive approach. Health Informatics Journal. 2016; 22 (4):878-896.

Chicago/Turabian Style

Bernabé Escobar-Pérez; Tomás Escobar-Rodríguez; Lourdes Bartual-Sopena. 2016. "Integration of healthcare and financial information: Evaluation in a public hospital using a comprehensive approach." Health Informatics Journal 22, no. 4: 878-896.

Conference paper
Published: 01 October 2015 in 2015 International Conference on Industrial Engineering and Systems Management (IESM)
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ACS Style

Ma Mar Miras-Rodriguez; Bernabé Escobar-Pérez; Jose A.D. Machuca. Sustainability drivers, barriers and outcomes: Evidence from european high performance manufacturing companies. 2015 International Conference on Industrial Engineering and Systems Management (IESM) 2015, 1 .

AMA Style

Ma Mar Miras-Rodriguez, Bernabé Escobar-Pérez, Jose A.D. Machuca. Sustainability drivers, barriers and outcomes: Evidence from european high performance manufacturing companies. 2015 International Conference on Industrial Engineering and Systems Management (IESM). 2015; ():1.

Chicago/Turabian Style

Ma Mar Miras-Rodriguez; Bernabé Escobar-Pérez; Jose A.D. Machuca. 2015. "Sustainability drivers, barriers and outcomes: Evidence from european high performance manufacturing companies." 2015 International Conference on Industrial Engineering and Systems Management (IESM) , no. : 1.

Journal article
Published: 01 May 2015 in European Accounting and Management Review
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ACS Style

Darkys Luján-García; Pedro Garrido-Vega; Bernabé Escobar-Pérez. Advanced production practices and performance: empirical evidence from Spanish plants. European Accounting and Management Review 2015, 1, 59 -84.

AMA Style

Darkys Luján-García, Pedro Garrido-Vega, Bernabé Escobar-Pérez. Advanced production practices and performance: empirical evidence from Spanish plants. European Accounting and Management Review. 2015; 1 (2):59-84.

Chicago/Turabian Style

Darkys Luján-García; Pedro Garrido-Vega; Bernabé Escobar-Pérez. 2015. "Advanced production practices and performance: empirical evidence from Spanish plants." European Accounting and Management Review 1, no. 2: 59-84.

Journal article
Published: 22 May 2014 in Revista Española de Documentación Científica
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ACS Style

Bernabé Escobar-Pérez; Emma García-Meca; Manuel Larrán. Factores que influyen sobre la producción científica en Contabilidad en España: la opinión de los profesores universitarios de Contabilidad (II parte). Revista Española de Documentación Científica 2014, 37, e047 .

AMA Style

Bernabé Escobar-Pérez, Emma García-Meca, Manuel Larrán. Factores que influyen sobre la producción científica en Contabilidad en España: la opinión de los profesores universitarios de Contabilidad (II parte). Revista Española de Documentación Científica. 2014; 37 (2):e047.

Chicago/Turabian Style

Bernabé Escobar-Pérez; Emma García-Meca; Manuel Larrán. 2014. "Factores que influyen sobre la producción científica en Contabilidad en España: la opinión de los profesores universitarios de Contabilidad (II parte)." Revista Española de Documentación Científica 37, no. 2: e047.

Journal article
Published: 03 April 2014 in Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
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ACS Style

María Del Mar Miras Rodríguez; Amalia Carrasco Gallego; Bernabé Escobar-Pérez. Responsabilidad Social Corporativa y Rendimiento Financiero: un Meta-Análisis. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2014, 43, 193 -215.

AMA Style

María Del Mar Miras Rodríguez, Amalia Carrasco Gallego, Bernabé Escobar-Pérez. Responsabilidad Social Corporativa y Rendimiento Financiero: un Meta-Análisis. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2014; 43 (2):193-215.

Chicago/Turabian Style

María Del Mar Miras Rodríguez; Amalia Carrasco Gallego; Bernabé Escobar-Pérez. 2014. "Responsabilidad Social Corporativa y Rendimiento Financiero: un Meta-Análisis." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43, no. 2: 193-215.

Journal article
Published: 14 March 2014 in Business Strategy and the Environment
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ACS Style

María Del Mar Miras-Rodríguez; Amalia Carrasco-Gallego; Bernabé Escobar-Pérez. Has the CSR engagement of electrical companies had an effect on their performance? A closer look at the environment. Business Strategy and the Environment 2014, 24, 819 -835.

AMA Style

María Del Mar Miras-Rodríguez, Amalia Carrasco-Gallego, Bernabé Escobar-Pérez. Has the CSR engagement of electrical companies had an effect on their performance? A closer look at the environment. Business Strategy and the Environment. 2014; 24 (8):819-835.

Chicago/Turabian Style

María Del Mar Miras-Rodríguez; Amalia Carrasco-Gallego; Bernabé Escobar-Pérez. 2014. "Has the CSR engagement of electrical companies had an effect on their performance? A closer look at the environment." Business Strategy and the Environment 24, no. 8: 819-835.

Journal article
Published: 01 January 2014 in Revista de Contabilidad
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ACS Style

Bernabé Escobar Pérez; Emma García Meca; Manuel Larrán Jorge. Editorial. Revista de Contabilidad 2014, 17, 1 -4.

AMA Style

Bernabé Escobar Pérez, Emma García Meca, Manuel Larrán Jorge. Editorial. Revista de Contabilidad. 2014; 17 (1):1-4.

Chicago/Turabian Style

Bernabé Escobar Pérez; Emma García Meca; Manuel Larrán Jorge. 2014. "Editorial." Revista de Contabilidad 17, no. 1: 1-4.

Journal article
Published: 27 September 2013 in Revista Española de Documentación Científica
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ACS Style

Manuel Larrán; Bernabé Escobar-Pérez; Emma García-Meca. El sistema de acreditación nacional: la opinión de los profesores universitarios de Contabilidad. Revista Española de Documentación Científica 2013, 36, e015 .

AMA Style

Manuel Larrán, Bernabé Escobar-Pérez, Emma García-Meca. El sistema de acreditación nacional: la opinión de los profesores universitarios de Contabilidad. Revista Española de Documentación Científica. 2013; 36 (3):e015.

Chicago/Turabian Style

Manuel Larrán; Bernabé Escobar-Pérez; Emma García-Meca. 2013. "El sistema de acreditación nacional: la opinión de los profesores universitarios de Contabilidad." Revista Española de Documentación Científica 36, no. 3: e015.

Journal article
Published: 24 September 2013 in Corporate Social Responsibility and Environmental Management
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Based on the strong influence that national culture has on corporate social and responsibility (CSR) actions (institutional theory), it is necessary to study how the financial outcomes of CSR actions could be affected by these cultural characteristics. This fact is particularly interesting for managers whose companies operate in different cultures given that they have to deal with this aspect. The aim of this paper is to analyze the moderator role that national culture could have on the CSR and firm performance (CSR‐FP) relationship through a meta‐analysis, hence helping to clarify the debate existing about this relationship in the literature. The results show that this relationship is greatly affected by national culture. In this sense, countries with a high assertiveness and gender egalitarianism show a very negative relationship. Nevertheless, those with a higher future orientation, institutional collectivism, and a humane orientation reveal a positive correlation which reaches its maximum value in those countries with a high uncertainty avoidance. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

ACS Style

María Del Mar Miras-Rodríguez; Amalia Carrasco-Gallego; Bernabé Escobar-Pérez. Are Socially Responsible Behaviors Paid Off Equally? A Cross-cultural Analysis. Corporate Social Responsibility and Environmental Management 2013, 22, 237 -256.

AMA Style

María Del Mar Miras-Rodríguez, Amalia Carrasco-Gallego, Bernabé Escobar-Pérez. Are Socially Responsible Behaviors Paid Off Equally? A Cross-cultural Analysis. Corporate Social Responsibility and Environmental Management. 2013; 22 (4):237-256.

Chicago/Turabian Style

María Del Mar Miras-Rodríguez; Amalia Carrasco-Gallego; Bernabé Escobar-Pérez. 2013. "Are Socially Responsible Behaviors Paid Off Equally? A Cross-cultural Analysis." Corporate Social Responsibility and Environmental Management 22, no. 4: 237-256.

Journal article
Published: 26 July 2013 in Social Responsibility Journal
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Bernabé Escobar Pérez; María Del Mar Miras Rodríguez. Spanish savings banks' social commitment: just pretty words? Social Responsibility Journal 2013, 9, 427 -440.

AMA Style

Bernabé Escobar Pérez, María Del Mar Miras Rodríguez. Spanish savings banks' social commitment: just pretty words? Social Responsibility Journal. 2013; 9 (3):427-440.

Chicago/Turabian Style

Bernabé Escobar Pérez; María Del Mar Miras Rodríguez. 2013. "Spanish savings banks' social commitment: just pretty words?" Social Responsibility Journal 9, no. 3: 427-440.