Francisco Javier andrades

Universidad de Cádiz | UCA · Department of Financial Economics and Accounting

IMPACT This article reveals a low commitment of Andalusian publicly-owned enterprises with environmental, social and governance (ESG) reporting. The results will be useful for practitioners in public water utilities and other GOEs to improve their level of disclosures. The authors stress that managers need to be trained with the skills necessary to...

IMPACT This article reveals that compliance with mandatory disclosure requirements improves over time. However, simply publishing regulations is not sufficient to drive a substantive change in terms of transparency. This study has implications for regulators and professionals about legitimizing laws passed about accounting and reporting by public s...

Purpose This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others. Design/met...

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, co...

Purpose This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables. Design/methodology/approach To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified by the Universities Rectors’ Conference in Spain. Fin...

Purpose This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites. Design/methodology/approach A 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 Governa...

This paper explores whether the extent of sustainability information disclosed by Spanish public hospitals is affected by internal characteristics of such organizations as well as by political ideology and socioeconomic variables. We used the institutional, stakeholder, and legitimacy theories to explain different levels of sustainability disclosur...

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 rep...

Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures. Design/methodology/approach To accomplish this task, three data sources were used. To study the extent of non-financial information disclosed and the influence...

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 di...

In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with little focus on determining the factors that may affect it. This paper analyzes the influence exert...

This paper examines the attitudes and perceptions of business and accounting students toward corporate social responsibility and sustainability and what are the main variables for explaining differences in such attitudes and perceptions. Secondly, we compare the results of our study with those of the previous literature to determine whether there a...

From an international view, several papers have analysed how sustainability themes are integrated into the university curricula. In Spain, few studies to date have examined the extent to which universities are incorporating sustainability themes into their curricula. In view of such considerations, this article examines the extent to which sustaina...

Purpose This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social responsibility (CSR). To provide additional evidence, this study tests some hypotheses to contrast the effect of different variables on the inclusion of stand-alo...

In the last 30 years, different economic, political and social changes have taken place in the university sector and this has led to an extensive reform to meet the new societal challenges that these institutions are facing today. This emphasises the social dimension of universities and their important role in society as educators of future leaders...

Purpose Numerous sustainability assessment tools are being created and applied in the higher education sector. In light of such diversity, there is a need to provide a common guideline for sustainability assessment which makes easier the comparison among universities. Using as a reference the Spanish university system, the main aim of this paper is...

Gender issues in higher educational institutions have attracted increasing levels of attention from researchers in recent decades. As a result, many studies have called for greater gender equity between men and women in universities. However, there is a lack of sufficient literature review studies that investigate gender differences between faculty...

This article analyses the different theories that have been used as reference to conceptuallyjustify the commitment with social responsibility of the universities. On this basis, the main objective has been to justify which theory adjusts best to the precepts of the term social responsibility of universities (RSU) given the need to create a useful...

The sustainability and social responsibility issues in higher educational institutions have attracted an increasing level of attention from both public and private policy makers over the last decades. This study analyzes the level of implementation of sustainability and social responsibility issues by Spanish universities in different areas (e.g. c...

Policy documents are commonly identified as key outcomes that guide initiatives directed by senior university leaders towards sustainability through plans and policies. Many studies have called for a more integration of sustainability into universities. Nevertheless, the interest in sustainability issues has been more recent in the specific case of...

This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012–2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are incorporati...

Purpose – This study aims to analyze the main factors that might determine the extent to which Spanish organizational management educators use environmental stand-alone subjects to equip students with alternative views of business. To give a more qualitative study, this paper also provides a more detailed curriculum analysis from a double point of...

En este trabajo se han analizado las diferentes teorías que han sido utilizadas como referencia para justificar conceptualmente el compromiso con la responsabilidad social de las universidades. Sobre estas pautas, el principal objetivo ha sido justificar cuál es la teoría que mejor se ajusta a los preceptos del término responsabilidad social univer...

This article analyses the different theories that have been used as reference to conceptually justify the commitment with social responsibility of the universities. On this basis, the main objective has been to justify which theory adjusts best to the precepts of the term social responsibility of universities (RSU) given the need to create a useful...

Sustainability issues in higher educational institutions have attracted increasing levels of attention from both the public and policy-makers in recent decades. Many studies have called for a more integration of sustainability into mainstream university operations and curricula. Nevertheless, the interest in sustainability issues has been more rece...

Sustainability issues in higher educational institutions have attracted increasing levels of attention from both the public and policy makers in recent decades. A number of previous studies have called for a more comprehensive integration of sustainable development into mainstream university operations and curricula. However, there is a lack of suf...

The current economic crisis, unsustainable growth, and financial scandals invite reflection on the role of universities in professional training, particularly those who have to manage businesses. This study analyzes the main factors that might determine the extent to which Spanish organizational management educators use corporate social responsibil...

Recent outbreaks of ethical failings and revelations about questionable or abusive practices by corporations have prompted fresh concern over the societal impact of corporate activities and the extent to which managers are responsive to society's expectations. Based on this statement, this study focuses on determining whether there are significant...

To a great extent, the future success of corporate social responsibility (CSR) will depend on the attitude of future generations, as these generations will influence relations between business and society, whether as citizens, customers or managers. Therefore, business and marketing educators can play a fundamental role due to the impact of the inc...

En líneas generales, el éxito futuro de la responsabilidad social corporativa (RSC) dependerá de la actitud de las futuras generaciones, dado que ellas influirán tanto en las relaciones entre empresa y sociedad, como ciudadanos, clientes o directivos. Es por lo anterior que cada vez existe una mayor preocupación sobre el papel que debieran asumir l...

Using as a reference the opinion of university managers and Social Boards, the aim of this paper is to ascertain the presence of significant differences regarding the main barriers and drivers found in Spanish universities to develop practices for the implementation of corporate social responsibility (CSR). The main finding is related to the lack o...

La crisis actual, el crecimiento insostenible, los escándalos financieros, exigen una reflexión sobre el papel de las universidades en la formación de profesionales, particularmente de aquéllos que tienen que administrar y gestionar empresas. En este sentido, existe una percepción de que la formación en valores éticos y en una conducta socialmente...