Jose-Valeriano Frias-Aceituno

Jose-Valeriano Frias-Aceituno
University of Granada | UGR · Departamento de Economía Financiera y Contabilidad

Doctor en Ciencias Económicas y Empresariales

About

28
Publications
30,700
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2,457
Citations
Citations since 2016
3 Research Items
2232 Citations
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20162017201820192020202120220100200300400
20162017201820192020202120220100200300400

Publications

Publications (28)
Article
Full-text available
The circular economy encompasses a sustainable economic model based on a production, consumption, distribution and maintenance process that reuses as much as possible. In this research, the two-step composite Circular Economy Business Index was created, based on 17 environmental practices that companies have implemented to reduce the generation of...
Article
Full-text available
This paper analyses the role of media pressureon the level of public transparency of localgovernments. Making use of a sample composedby 110 Spanish cities for the 2008-2010period, the results show that local governmentstend to be more transparent under media pressure,especially in relation to information abouteconomic, fi nancial, urbanism and pub...
Article
Full-text available
The aim of this paper is to clarify the relationship between companies' sustainable behavior and their financial performance (FP), which has been studied for several years without reaching a consensus on the effect and the direction of it. Hypotheses are tested for an unbalanced sample of 1960 multinational non-financial listed companies from 25 co...
Chapter
Many cases of corruption have been brought to light, leading to decline investor confidence, and in turn, companies have begun to implement policies against corruption and bribery in order to promote ethical conduct by their main agents. Using a sample composed by 760 listed companies from different countries for the period 2003-2009, this chapter...
Article
Government effectiveness could be explained by the level of well-informed electorate members, who use the press to learn more about politicians and public servants. Thus, a free press may improve citizens’ accessibility to this information, which in turn will make it more difficult for politicians and public servants to cover up or get away with co...
Article
Full-text available
The purpose of this study is to compare, for countries with different legal environments, the degree to which boards of directors may improve corporate ethical behaviour by designing codes of ethics. These codes address issues such as a company's responsibility regarding the quality of its products and services, compliance with laws and regulations...
Article
Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code (EC) and then monitoring its fulfilment. This study has a dual objec...
Article
Full-text available
Although the disclosure of sustainability report is not compulsory, the role of the board of directors could be quite important in the publishing relevant information for decision making. Nowadays, and as a result of growing interest in environmental and social aspects of business performance and their impact on the company's long-term survival, th...
Article
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This paper analyzes the factors underlying the development of e-government, as an overall process, as well as of each of the three stages identified in the prior literature (e-government, egovernance and e-democracy). The analysis has focused on 102 Spanish municipalities, and it consists in a content analysis of their web pages, based on an inform...
Article
Purpose – The aim of this study is to analyse the level of environmental, economic, and social engagement disclosed by local governments, taking into account factors such as political ideology and media pressure. Design/methodology/approach – The authors analysed 102 large Spanish municipalities, using data from 2011. An econometric model was used...
Article
The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, corporate governance and contribution to developing sustainability. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent...
Article
In the last decade, a growing number of organizations worldwide have started reporting on issues concerning their economic, social and environmental behaviour. However, public administrations show a delay in this regard although there is growing interest from citizens regarding sustainability transparency. This paper contributes to intra-country an...
Article
Full-text available
Until relatively recent times, the only responsibility that companies had was to increase profits while fulfilling legal and ethical principles. However, growing public awareness of environmental problems and social inequalities has led organizations to include these criteria along with economic principles as parameters that determine how it acts....
Article
This paper analyzes the development of e-government, both as an overall process and in each of the three stages identified in the prior literature (e-government, e-governance and e-democracy) in order to determine the expansion of the use of e-government with the purpose of encouraging citizens' engagement and ability to obtain public services and...
Article
The stakeholder theory recognizes that, besides shareholders and creditors, there exists a broad range of agents who are interested in companies' attitudes towards sustainability. Through corporate social reporting, the social and environmental effects of companies' economic actions are communicated to interest groups. However, the information cont...
Article
Full-text available
The direct relationship between government effectiveness and the population's well-being has generated a growing interest about the explanatory factors of governance quality. Thus, the aim of this study is to determine the determinants of government effectiveness, in relation to the organizational environment and political and internal characterist...
Article
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The aim of this paper is to analyze the consistency between the values of society, identified by the cultural dimensions proposed by Hofstede, and outreach practices in corporate social responsibility that municipalities show on their websites. The analysis is motivated because in recent years there has been a significant growth of public interest...
Article
In recent years, companies' responsibilities towards society have expanded significantly, and former business models have been revised in line with a more pluralist approach, which takes stakeholders, sustainability, business ethics and transparency into account. These considerations are increasingly reflected in corporate sustainability reporting,...
Article
This paper contributes to previous country-level analyses of non-financial reporting in the public sector by studying public transparency in relation to sustainability, as well as by assessing the determinants of sustainability disclosure practices in Spanish municipalities. We have carried out a content analysis of the websites of 102 Spanish loca...
Article
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This paper has a twofold objective: firstly, to analyze the role played by the composition of the board concerning the independence and diversity of its members on the implementation and level of scope of policies against corruption and bribery; and secondly, to detect whether the corporate governance system moderates the level of involvement of th...
Article
The European Union has gradually positioned itself as a main actor in relation to sustainable development, with a strategy that addresses almost all the economic, environmental and social issues discussed at international conferences. Its strategies are oriented to obtaining the convergence of its Member States in sustainability. However, several p...
Article
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The development of predictive models for financial distress is a recurring topic in both private and public contexts, although currently its repercussions are greater in the public sphere, where efforts are being made to define new warning systems for fiscal crises. The present study thus aims first to show the similarities and differences between...
Article
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Previous papers that have attempted to analyze the determinant factors of the implementation of e-government present serious limitations owing to multicollinearity and endogeneity problems. In this line, the aim of this paper is to analyze the factors which promote the development of the electronic administration in the national governments of 192...
Article
The goal of this paper is to determine the factors that explain voluntary improvements in audit committee activity, independence and financial expertise, both individually and jointly, within a corporate governance environment other than those used in previous works. These audit committee characteristics have been selected because previous authors...
Article
Full-text available
The majority stockholders are not the same as parent company stockholders in a consolidated entity when one or more subsidiaries own parent company’s shares. In this milieu, the allocation of income could be performed: a) among majority and minority stockholders; b) among parent company stockholders and minority stockholders. Considering minority i...

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