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Purpose This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs). Design/methodology/approach Data were collected from 317 Spanish SMEs to perform: (1) bivariate analysis between EM, CSR and some firm-factors (i.e. size, sector, sector life cycle stage, corporate age, family ownership, profitability and financial risk); and (2) multiple regression analysis for a better understanding of EM behavior and test the influence of sector life cycle stage variable. Findings Results emphasize the relevance of the sector life cycle stage as an explanatory factor. Firms operating in sectors that are growing or declining in terms of sales are more proactive to EM than those with consolidated sales levels. Stratified regression analysis also confirms that the stage of the industry life cycle influences the EM-CSR relationship. Only for SMEs with stable sales in maturity sectors, lower interest in EM can be significantly explained by higher CSR performance. Firms with regular sales levels show a more outstanding socially responsible commitment and are less pressured to legitimize their operational decisions and therefore show lower levels of EM involvement. Originality/value This paper makes a twofold contribution. On the one hand, it examines the relationship between EM and CSR, focusing on SMEs' context, in which EM study could be considered incipient. On the other hand, the controversial empirical evidence on the significance and sign of EM and social responsibility link could be explained by the stage of the life cycle of the sector in which each company operates.
Domingo Martinez-Martinez; Javier Andrades; Manuel Larrán; María José Muriel; María Paula Lechuga Sancho. Determinants of earnings management in Spanish SMEs and its relationship with CSR: the relevance of sector life cycle stage. Journal of Small Business and Enterprise Development 2021, 28, 399 -428.
AMA StyleDomingo Martinez-Martinez, Javier Andrades, Manuel Larrán, María José Muriel, María Paula Lechuga Sancho. Determinants of earnings management in Spanish SMEs and its relationship with CSR: the relevance of sector life cycle stage. Journal of Small Business and Enterprise Development. 2021; 28 (3):399-428.
Chicago/Turabian StyleDomingo Martinez-Martinez; Javier Andrades; Manuel Larrán; María José Muriel; María Paula Lechuga Sancho. 2021. "Determinants of earnings management in Spanish SMEs and its relationship with CSR: the relevance of sector life cycle stage." Journal of Small Business and Enterprise Development 28, no. 3: 399-428.
PurposeThis paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.Design/methodology/approachA content analysis on the Spanish university foundations' websites is performed based on the mandatory reporting requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance.FindingsThe results of this paper reveal that the amount of mandatory information disclosed by Spanish university foundations remains low. When compared to the prior empirical research, the authors find remarkable differences in the levels of information disclosure. The level of mandatory disclosures by Spanish university foundations is rather low compared to the voluntary disclosure of information by other NPOs. Meanwhile, such differences are smaller when compared to previous studies focused on mandatory disclosures.Originality/valueThis study contributes to the very limited literature focused on the level of transparency of mandatory information of public foundations. Most of prior empirical research examined the level of voluntary disclosures of corporate or fundraising foundations.
Maria Conesa; Domingo Martinez–Martinez; Javier Andrades; Manuel Larran. University foundations: an examination of the extent of their mandatory disclosures on their webpages. Journal of Public Budgeting, Accounting & Financial Management 2020, 32, 529 -549.
AMA StyleMaria Conesa, Domingo Martinez–Martinez, Javier Andrades, Manuel Larran. University foundations: an examination of the extent of their mandatory disclosures on their webpages. Journal of Public Budgeting, Accounting & Financial Management. 2020; 32 (4):529-549.
Chicago/Turabian StyleMaria Conesa; Domingo Martinez–Martinez; Javier Andrades; Manuel Larran. 2020. "University foundations: an examination of the extent of their mandatory disclosures on their webpages." Journal of Public Budgeting, Accounting & Financial Management 32, no. 4: 529-549.
Purpose The purpose of this paper is to examine the amount of online information reported by Spanish municipal-owned enterprises (MOEs) according to the legal requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance. In addition, the authors analyze how different variables can affect the extent of online information reported by such enterprises. Design/methodology/approach To do this, we conducted a content analysis of the web pages of Spanish MOEs located in cities with more than 100.000 habitants, as well as those cities that are provincial capitals. To find information about these enterprises, the authors accessed the General Intervention Board of the State Administration (IGAE) webpage (www.igae.pap.minhafp.gob.es/sitios/igae/es-ES/Paginas/inicio.aspx). This sample was composed of 273 enterprises majority owned and controlled by local governments. Findings The findings reveal that the amount of information reported by Spanish MOEs, in accordance with the legal requirements, is quite reduced. The most influential variables for explaining Spanish MOEs’ commitment to information disclosure are population size, political positioning of the local government and reputation. Originality/value This study seeks to contribute to the scarce literature on mandatory transparency in the public sector as well as to reinforce the degree of compliance with requirements of information disclosure.
Javier Andrades; Domingo Martinez-Martinez; Manuel Larran; Jesus Herrera. Online information disclosure in Spanish municipal-owned enterprises. Online Information Review 2019, ahead-of-p, 1 .
AMA StyleJavier Andrades, Domingo Martinez-Martinez, Manuel Larran, Jesus Herrera. Online information disclosure in Spanish municipal-owned enterprises. Online Information Review. 2019; ahead-of-p (ahead-of-p):1.
Chicago/Turabian StyleJavier Andrades; Domingo Martinez-Martinez; Manuel Larran; Jesus Herrera. 2019. "Online information disclosure in Spanish municipal-owned enterprises." Online Information Review ahead-of-p, no. ahead-of-p: 1.
Purpose The purpose of this paper is to examine how different variables can affect the amount of information reported by Spanish enterprises owned by the central state as well as by local and regional governments, all categorized as state-owned enterprises (SOEs). Design/methodology/approach Using, as a reference, the obligations of information disclosure contained in the Spanish Law 19/2013 on Transparency and Good Governance, the authors performed a web-content analysis of web pages of all Spanish SOEs and the authors examined a sample of Spanish enterprises owned by regional and local governments. Findings The results show that the amount of information reported by Spanish SOEs is quite reduced and limited. Among the variables examined, the most influential ones for explaining the amount of information reported are the nature of public ownership and the institutional size. Originality/value This study contributes to the literature by exploring the potential determinants of the online disclosure of mandatory information reported by enterprises whose ownership is shared by private and public organizations. Thus, this research could help public managers make decisions and improve public confidence.
Javier Andrades; Domingo Martinez-Martinez; Manuel Larrán; Jesus Herrera. Determinants of information disclosure by Spanish state-owned enterprises in accordance with legal requirements. International Journal of Public Sector Management 2019, 32, 616 -634.
AMA StyleJavier Andrades, Domingo Martinez-Martinez, Manuel Larrán, Jesus Herrera. Determinants of information disclosure by Spanish state-owned enterprises in accordance with legal requirements. International Journal of Public Sector Management. 2019; 32 (6):616-634.
Chicago/Turabian StyleJavier Andrades; Domingo Martinez-Martinez; Manuel Larrán; Jesus Herrera. 2019. "Determinants of information disclosure by Spanish state-owned enterprises in accordance with legal requirements." International Journal of Public Sector Management 32, no. 6: 616-634.
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.
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 StyleMaría 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 StyleMaría 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.
Rosario Reyes Malia; Francisca Galiana Tonda; Domingo Martínez Martínez. El compromiso de las autoridades portuarias españolas con la responsabilidad social:. Cádiz: del Floreciente S.XVIII al Port of the Future del S.XXI 2018, 355 -380.
AMA StyleRosario Reyes Malia, Francisca Galiana Tonda, Domingo Martínez Martínez. El compromiso de las autoridades portuarias españolas con la responsabilidad social:. Cádiz: del Floreciente S.XVIII al Port of the Future del S.XXI. 2018; ():355-380.
Chicago/Turabian StyleRosario Reyes Malia; Francisca Galiana Tonda; Domingo Martínez Martínez. 2018. "El compromiso de las autoridades portuarias españolas con la responsabilidad social:." Cádiz: del Floreciente S.XVIII al Port of the Future del S.XXI , no. : 355-380.
Purpose Regardless of the noteworthy growth in research and practice associating corporate social responsibility (CSR) with human resource management, little has been written in regard to one major dimension of CSR in small- and medium-sized enterprises (SMEs), as CSR policies and practices are directed toward employees. The purpose of this paper is to develop and test a conceptual framework connecting socially responsible human resource management (SRHRM) to competitive performance that fits small business. Design/methodology/approach In order to get empirical evidence, structural equation modeling technique was applied on the data from 481 Spanish SMEs. Findings Results confirm both the direct contribution of SRHRM to business competitiveness and the multiple effects resulting from including two variables of additional interest for the relationship under study: employee’s commitment and relational marketing. Practical implications One of the main research limitations is that the paper only reflects the perceptions of owners/managers of SMEs. Although it was believed that the respondents give reliable and accurate information about the way their firms are involved in CSR practices, there is a possibility that they might provide incorrect or incomplete information. Originality/value The relationships proposed have never been studied before in context of SMEs. This is a worthwhile endeavor, which makes an empirical contribution.
María Paula Lechuga Sancho; Domingo Martínez-Martínez; Manuel Larran Jorge; Jesús Herrera Madueño. Understanding the link between socially responsible human resource management and competitive performance in SMEs. Personnel Review 2018, 47, 1211 -1243.
AMA StyleMaría Paula Lechuga Sancho, Domingo Martínez-Martínez, Manuel Larran Jorge, Jesús Herrera Madueño. Understanding the link between socially responsible human resource management and competitive performance in SMEs. Personnel Review. 2018; 47 (6):1211-1243.
Chicago/Turabian StyleMaría Paula Lechuga Sancho; Domingo Martínez-Martínez; Manuel Larran Jorge; Jesús Herrera Madueño. 2018. "Understanding the link between socially responsible human resource management and competitive performance in SMEs." Personnel Review 47, no. 6: 1211-1243.
Purpose The purpose of this paper is to analyse empirically the corporate social responsibility (CSR) strategic effects on the competitive performance of small- and medium-sized enterprises (SMEs) by performing a multiple mediator analysis. Design/methodology/approach The empirical research was conducted in Spanish SMEs. A questionnaire was distributed among managers of these companies. Thus, with a final sample of 481 cases and using consistent partial least squares structural equation modelling, direct and mediating effects were tested. In particular, relationships among corporate social performance (CSP) (exogenous variable), competitive performance (endogenous variable), relational marketing (mediating variable) and innovative capacity (mediating variable) were hypothesized. Moreover, a further analysis about the superior returns offered by socially responsible practices related to core business stakeholders was conducted. Findings The results highlight a significant and positive effect that CSP has on competitive performance. Additionally, both mediating positive effects were supported and the firm size was checked as a relevant control variable which, as proxy for resources availability, affects all constructs used with the exception of relational marketing. Managers interested in a strategic approach to social responsibility should be aware that the investment in activities related to employees and customers leads to higher competitiveness. Research limitations/implications The study was limited to SME in Spain. Moreover, information related to competitive performance was gathered from managers’ own perceptions, considering the performance of their direct competitors as a reference level. Originality/value To the authors knowledge, no research studies were found that empirically examined the business case in SMEs and employed a CSR approach based on stakeholders’ perspective. Therefore, the main contribution of this research is to show how socially responsible management of SMEs leads to higher competitive performance both direct and indirectly, using two strategic variables suggested in literature on large corporations. Despite their resources limitations, this kind of organizations is in a favourable position to engage with different stakeholders and benefit from their relationships, especially with employees and customers.
Domingo Martínez-Martínez; Jesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho. The strategic nature of corporate social responsibility in SMEs: a multiple mediator analysis. Industrial Management & Data Systems 2017, 117, 2 -31.
AMA StyleDomingo Martínez-Martínez, Jesús Herrera Madueño, Manuel Larrán Jorge, María Paula Lechuga Sancho. The strategic nature of corporate social responsibility in SMEs: a multiple mediator analysis. Industrial Management & Data Systems. 2017; 117 (1):2-31.
Chicago/Turabian StyleDomingo Martínez-Martínez; Jesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho. 2017. "The strategic nature of corporate social responsibility in SMEs: a multiple mediator analysis." Industrial Management & Data Systems 117, no. 1: 2-31.
Manuel Larrán Jorge; Jesús Herrera Madueño; María Paula Lechuga Sancho; Domingo Martinez-Martinez. Development of corporate social responsibility in small and medium-sized enterprises and its nexus with quality management. Cogent Business & Management 2016, 3, 1 .
AMA StyleManuel Larrán Jorge, Jesús Herrera Madueño, María Paula Lechuga Sancho, Domingo Martinez-Martinez. Development of corporate social responsibility in small and medium-sized enterprises and its nexus with quality management. Cogent Business & Management. 2016; 3 (1):1.
Chicago/Turabian StyleManuel Larrán Jorge; Jesús Herrera Madueño; María Paula Lechuga Sancho; Domingo Martinez-Martinez. 2016. "Development of corporate social responsibility in small and medium-sized enterprises and its nexus with quality management." Cogent Business & Management 3, no. 1: 1.
In a financial economic scenario in which the corporate survival of small and medium enterprises (SMEs) is more conditioned than ever by competitive performance, this paper aims to show that the strategic incorporation of socially responsible actions, more concerned and engaged with stakeholders, contributes to improve the competitiveness of these organizations. Thus, the existence of a direct or mediated relationship between the development of Corporate Social Responsibility (CSR) practices and competitive performance has been analyzed from a multi-stakeholder perspective. To accomplish this task, data were collected from a sample of 481 Spanish SMEs and the technique of partial least squares (PLS) was used. Outcomes show that the development of CSR practices contributes to increase the competitive performance both directly and indirectly, through the ability of these organizations to manage their stakeholders. This study, therefore, supports the social impact hypothesis and offers evidence about some intangibles such as the relational capacity mediate the causal effect between CSR and competitive performance
Jesús Herrera Madueño; Manuel Larrán Jorge; Isabel Martínez Conesa; Domingo Martinez-Martinez. Relationship between corporate social responsibility and competitive performance in Spanish SMEs: Empirical evidence from a stakeholders’ perspective. BRQ Business Research Quarterly 2016, 19, 55 -72.
AMA StyleJesús Herrera Madueño, Manuel Larrán Jorge, Isabel Martínez Conesa, Domingo Martinez-Martinez. Relationship between corporate social responsibility and competitive performance in Spanish SMEs: Empirical evidence from a stakeholders’ perspective. BRQ Business Research Quarterly. 2016; 19 (1):55-72.
Chicago/Turabian StyleJesús Herrera Madueño; Manuel Larrán Jorge; Isabel Martínez Conesa; Domingo Martinez-Martinez. 2016. "Relationship between corporate social responsibility and competitive performance in Spanish SMEs: Empirical evidence from a stakeholders’ perspective." BRQ Business Research Quarterly 19, no. 1: 55-72.
Manuel Larrán Jorge; Jesús Herrera Madueño; Domingo Martínez-Martínez; María Paula Lechuga Sancho. Competitiveness and environmental performance in Spanish small and medium enterprises: is there a direct link? Journal of Cleaner Production 2015, 101, 26 -37.
AMA StyleManuel Larrán Jorge, Jesús Herrera Madueño, Domingo Martínez-Martínez, María Paula Lechuga Sancho. Competitiveness and environmental performance in Spanish small and medium enterprises: is there a direct link? Journal of Cleaner Production. 2015; 101 ():26-37.
Chicago/Turabian StyleManuel Larrán Jorge; Jesús Herrera Madueño; Domingo Martínez-Martínez; María Paula Lechuga Sancho. 2015. "Competitiveness and environmental performance in Spanish small and medium enterprises: is there a direct link?" Journal of Cleaner Production 101, no. : 26-37.
ResumenEn este trabajo se describe la evolución de la investigación en responsabilidad social en pequeñas y medianas empresas durante el período 1976-2013. Hemos recopilado una base de datos de los 321 artículos centrados en el campo publicados en revistas incluidas en el Social Science Citation Index. Se hace uso de métodos y técnicas bibliométricas para describir la evolución de la actividad científica, los países e instituciones activos, autores más productivos, las metodologías aplicadas y los principales temas investigados con el objetivo de determinar el estado y describir la evolución de la literatura en este campo. Sobre la base de estos análisis, se proponen posibles vías para futuras investigaciones para avanzar su consolidación como disciplina científica.AbstractThis paper describes the evolution of the corporate social responsibility in small and medium enterprises research over the period 1976-2013. A database has been complied of the 321 articles focused on this field published in journals included in the Social Science Citation Index. Bibliometric methods and techniques are used to describe the evolution of scientific activity, the most active countries and institutions, the most productive authors, the methodologies and the main topics investigated in order to describe trends, and the status and evolution of literature in this field. Based on these analyses, potential avenues for future research are proposed to advance the consolidation of the field as a scientific discipline
Jesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho; Domingo Martínez-Martínez. Evolución de la literatura sobre la responsabilidad social en pymes como disciplina científica. Revista Europea de Dirección y Economía de la Empresa 2015, 24, 117 -128.
AMA StyleJesús Herrera Madueño, Manuel Larrán Jorge, María Paula Lechuga Sancho, Domingo Martínez-Martínez. Evolución de la literatura sobre la responsabilidad social en pymes como disciplina científica. Revista Europea de Dirección y Economía de la Empresa. 2015; 24 (2):117-128.
Chicago/Turabian StyleJesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho; Domingo Martínez-Martínez. 2015. "Evolución de la literatura sobre la responsabilidad social en pymes como disciplina científica." Revista Europea de Dirección y Economía de la Empresa 24, no. 2: 117-128.
Es indiscutible el creciente interés que están despertando las cuestiones asociadas a la responsabilidad social (RSE), no solo desde el plano académico sino también desde una dimensión social. En este contexto pretendemos, con el presente trabajo, analizar el nivel de desarrollo y de desempeño que las pequeñas y medianas empresas pueden tener en relación con las actividades de RSE. Igualmente, se pretende indagar sobre la relación que estas actividades pueden guardar con diversos factores organizativos como diversidad de género, nivel de formación del propietario/gerente, estructura de la propiedad, el tamaño y el sector. Los resultados, de carácter exploratorio, permiten sostener que las empresas españolas tienen una actitud positiva hacia la RSE y que, por término medio, se involucran en numerosas actividades socialmente responsables, siendo el nivel de formación del gerente/propietario, el tamaño y el sector los factores que más contribuyen en la explicación del desempeño socialmente responsable de las Pymes. There is, without a doubt, an increasing awareness of the questions associated with Corporate Social Responsibility (CSR), not only from an academic point of view, but also from a social dimension. Within this framework, this paper analyzes the level of development of CSR in Small and Medium Sized Enterprises, and the relationship that this level of performance may have on organizational factors such as gender, educational level of the owner/manager, the ownership structure, size and industry. The findings of this exploratory study support the view that Spanish companies have a positive attitude towards CSR and they seem to be engaged in a numerous of socially responsible activities, with size, industry and the educational level of the owner/manager being determinant factors for its development.
Jesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho; Domingo Martínez-Martínez. Responsabilidad social en las pymes: análisis exploratorio de factores explicativos. Revista de Contabilidad 2015, 19, 31 -44.
AMA StyleJesús Herrera Madueño, Manuel Larrán Jorge, María Paula Lechuga Sancho, Domingo Martínez-Martínez. Responsabilidad social en las pymes: análisis exploratorio de factores explicativos. Revista de Contabilidad. 2015; 19 (1):31-44.
Chicago/Turabian StyleJesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho; Domingo Martínez-Martínez. 2015. "Responsabilidad social en las pymes: análisis exploratorio de factores explicativos." Revista de Contabilidad 19, no. 1: 31-44.
Las prácticas Responsabilidad Social Empresarial (RSE) se han configurado como un área de interés entre los académicos e investigadores. Sin embargo, la mayor parte de estudios se centran en organizaciones de mayor dimensión, siendo escasos los trabajos centrados en las pequeñas y medianas empresas (Pymes) y más concretamente en el ámbito de las empresas familiares (EF). Con estas premisas, el presente trabajo trata de analizar si existen comportamientos diferenciales entre las Pymes familiares versus no familiares y como éstos pueden estar influidos por factores tales como el tamaño, el género y el nivel de estudios reglados. Los resultados señalan que no existen grandes diferencias, si bien, la visión a largo plazo de las EF hace que estas integren, en mayor medida, los aspectos sociales y ambientales en la estrategia.
Jesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho; Domingo Martínez- Martínez. Motivaciones hacia la Responsabilidad Social en las PYMEs familiares. European Journal of Family Business 2014, 4, 1 .
AMA StyleJesús Herrera Madueño, Manuel Larrán Jorge, María Paula Lechuga Sancho, Domingo Martínez- Martínez. Motivaciones hacia la Responsabilidad Social en las PYMEs familiares. European Journal of Family Business. 2014; 4 (1):1.
Chicago/Turabian StyleJesús Herrera Madueño; Manuel Larrán Jorge; María Paula Lechuga Sancho; Domingo Martínez- Martínez. 2014. "Motivaciones hacia la Responsabilidad Social en las PYMEs familiares." European Journal of Family Business 4, no. 1: 1.
The interest aroused by the social responsibility in the academic and professional arena is encouraging endless discussion in many forums. However, the attention paid to large corporations and small- and mediumenterprises (SMEs) has been different. Therefore, in order to contribute to the understanding of Corporate Social Responsibility (CSR) in the field of SMEs, it has been conducted a review of studies that have focussed on the impact that some factors cause on the adoption of socially responsible practices or how the development of these practices affects organizational performance from a financial perspective.The review corroborates how the manager, with his values and ethical beliefs, plays a main role in their firm strategic and sustainable choices and how the adequate management of the relations with stakeholders positively affects its performance.The studies used for the literature review suggest two different paths to encourage the implementation of sustainability practices: reformulate legal regulations or providing evidence on how a responsible behaviour can result in competitive improvements
Jesús Herrera Madueño; Manuel Larrán Jorge; Domingo Martinez-Martinez. Relación entre responsabilidad social y performance en las pequeñas y medianas empresas: Revisión bibliográfica. Cuadernos de Gestión 2013, 13, 39 -65.
AMA StyleJesús Herrera Madueño, Manuel Larrán Jorge, Domingo Martinez-Martinez. Relación entre responsabilidad social y performance en las pequeñas y medianas empresas: Revisión bibliográfica. Cuadernos de Gestión. 2013; 13 (2):39-65.
Chicago/Turabian StyleJesús Herrera Madueño; Manuel Larrán Jorge; Domingo Martinez-Martinez. 2013. "Relación entre responsabilidad social y performance en las pequeñas y medianas empresas: Revisión bibliográfica." Cuadernos de Gestión 13, no. 2: 39-65.