Lazaro Rodríguez-Ariza

Lazaro Rodríguez-Ariza
University of Granada | UGR · Departamento de Economía Financiera y Contabilidad

Professor

About

125
Publications
31,528
Reads
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4,412
Citations
Introduction
Lázaro Rodríguez-Ariza currently works at the Departamento de Economía Financiera y Contabilidad, University of Granada. Their most recent publication is 'GEM España 2018-2019'.
Skills and Expertise

Publications

Publications (125)
Article
Full-text available
Despite the fact that the field of family business has a long history and many supported theories, there is still a need to use approaches that allow a better understanding of the business, starting from the family members themselves. This research reviews the literature, searching for ways previously used to classify the business family, as well a...
Article
Full-text available
The main objective of this paper is to determine the influence of the family on the reputational transfer between the company and its manager. In the field of family businesses, the strong identification of the family with the company has led to the study of the relationship between corporate reputation and the level of family involvement. However,...
Article
Full-text available
For the corporate sphere, cybersecurity becomes an inescapable business responsibility, and accountability becomes a way of providing trust and ensuring resilience against cyber risks and high-impact cyber threats. The purpose of this study was to create a disclosure index that allows analysis of the scope of the disclosure of voluntary and mandato...
Article
This paper studies the anatomy of entrepreneurs’ satisfaction with life, which refers to the relationship between life satisfaction, satisfaction in domains of life, and affective, evaluative, and sensory experiences of being well. The paper focuses on owner-manager entrepreneurs, who, as managers, lead their firms and take major business decisions...
Article
Full-text available
Entrepreneurial intention has been observed to be a necessary, but insufficient, condition for new business creation. Another variable apart from intention that requires consideration is how potential entrepreneurs perceive their own capacity or ability to exercise control over entrepreneurial behaviour. Drawing on the Rubicon model of action phase...
Article
Full-text available
The goal of this study is to analyze the effect of emotional competencies on the entrepreneurial training received by students at a private university ecosystem using a modified version of Ajzen’s theory of planned behavior. The results are compared with another university ecosystem located in the same geographical area. This research offers practi...
Article
Full-text available
This paper has two main aims. Firstly, we examine whether, given a critical mass of female board members, their presence has a different effect on the firm’s CSR practices according to its family or non-family nature. We then consider whether the moderating role of the institutional environment in Latin America enhances the role of female directors...
Article
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The current research investigates whether the difference in the Internet Financial Reporting standard is clarified by corporate governance. A study was carried out on a selection of 48 companies listed on the 2019 Palestine Stock Exchange. An index was also selected from several previous studies to assess the standard of Internet financial reportin...
Article
Encourage entrepreneurship can significantly affect the social and economic development of any country. If we add to this that entrepreneurship is a discipline that can be learned, it is aimed to ensure that universities have the appropriate platforms and entrepreneurship programs for the development of student competencies and skills.
Article
Full-text available
It can be said that business ethics are integrated into companies through Corporate Social Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained unchanged since its appearance in the business world. The contributions made in the field of research have been evolving towards models and theories that are more in l...
Article
Full-text available
The firm develops its identity through actions that reflect its business strategy. Some of those actions are social and show the social commitment of the company. Hence, philanthropic actions could be incorporated into the core business, through the implementation of a specific corporate philanthropy strategy. The company would then need to measure...
Preprint
The goal of this study is to analyze the effect of emotional ecompetencies on the entrepreneurial training received by students at a private university ecosystem using a modified version of Ajzen's theory of planned behavior. The results are compared with another university ecosystem located in the same geographical area. This research offers pract...
Article
This paper analyzes the possible differences in the economic-financial situation of family organizations based on the business dimension. Then, we focus our analysis on SMEs to analyse the influence of the dimension in their performance. For this, information belonging to a large sample composed of 21,149 family businesses and 5,737 non-family busi...
Article
This paper has two main aims: firstly, to examine the effect of pessimistic (sell) recommendations made by analysts to investors on the implementation of business communication strategies in accordance with the Sustainable Development Goals (SDGs), through the adoption of the SDG Compass. Secondly, it considers the possible corrective effect produc...
Conference Paper
The goal of this study is to analyze the effect of emotional competencies on the entrepreneurial training received by students at Tecnologico de Monterrey using a modified version of Ajzens theory of planned behavior. Results are compared with another university ecosystem located in the same geographical area. This research offers practical implica...
Article
Purpose Society in general demands ethical behaviour in the business world. The research aim of the paper is to analyse whether higher education institutions of business contribute to ethical decision-making in students through a specific training approach based on practical methodologies that take into account students' personal characteristics, w...
Article
Institutional investors show increasing interest in how companies align their corporate social responsibility strategies with the sustainable development goals (SDGs) proposed by the United Nations (UN). The information disclosed in this regard is essential to know and monitor business contribution to the 2030 Agenda. In this paper, we analyze the...
Article
Corporate philanthropy strategy integrated into the core business constitutes a novel vision and a little‐explored field of study with regard to corporate social commitment. The goal of this study is to analyse how the diverse ways of managing and assuring philanthropy can be considered signals of a firm's social commitment and consequently affect...
Article
Este trabajo está enfocado en analizar la incidencia de dos ecosistemas universitarios distintos, enclavados en un mismo entorno geográfico sobre la intención emprendedora de su alumnado. Utilizamos una versión modificada de la Teoría del Comportamiento Planeado de Ajzen. La finalidad es ofrecer implicaciones prácticas para mejora de programas en e...
Article
The objective of this research is to analyze the influence on international entrepreneurship of both Chief Executive Officers (CEOs) and board of directors’ traits. It takes into account 52 listed family firms in Mexico (2001-2015), an emerging market where ownership concentration is particularly high. Results obtained from a binary probit model sh...
Article
Purpose In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the IFC Performance Standards (termed the GRI-IFC strategy). This paper aims to analyse the role of the CSR...
Technical Report
Full-text available
La población española involucrada en negocios que se encuentran en fases iniciales del proceso emprendedor vuelve a aumentar ligeramente en el último año, manteniendo así los niveles de participación por encima del umbral de seis personas emprendedoras en fase inicial por cada cien personas de la población adulta. De acuerdo con el indicador de ac...
Article
Aware of the information needs of stakeholders, and of the important deficiencies often present in corporate social responsibility (CSR) reports on economic, social, and environmental issues, companies leading in sustainability have initiated a new communication strategy in which their CSR reports take into account both the Global Reporting Initiat...
Article
The aim of this paper is to analyse the role played by independent directors and their decisions regarding the disclosure of information on corporate social responsibility (CSR). We posit that these directors (i) drive the creation of a CSR committee to advise them on social and environmental issues, and (ii) promote the use of the Global Reporting...
Article
In this study, the social cognitive model of career self-management (Lent & Brown, 2013) was applied to study the degree of decidedness of university students for an entrepreneurial career, including adaptive behaviours of individuals in their career management. The participants were 376 final-year students of business-oriented degree courses at th...
Article
Full-text available
This paper focuses on the analytic thinking of emotional competencies and their influence, in particular, in shaping university students’ entrepreneurial intentions, backed by an extended model of Ajzen’s Theory of Planned Behaviour, and analyses the moderating role of entrepreneurial education among the variables under study. The results, derived...
Technical Report
Full-text available
El objeto principal del Informe de la Pyme Andaluza 2018 es suministrar información continuada de las estrategias y expectativas de las empresas andaluzas para facilitar y apoyar la toma de decisiones. En concreto, el Informe de la Pyme Andaluza 2018 analiza numerosos factores de competitividad (internacionalización, innovación,…), prestando especi...
Article
The aim of this study is to determine whether there are statistically significant differences between small Spanish companies according to their family or non-family nature, in terms of their main economic and financial indicators. The study data analysed correspond to the years 2003, 2007 and 2013, which enabled us to examine whether the character...
Article
The aim of this study is to determine whether there are statistically significant differences between small Spanish companies according to their family or non-family nature, in terms of their main economic and financial indicators. The study data analysed correspond to the years 2003, 2007 and 2013, which enabled us to examine whether the character...
Chapter
Full-text available
The main purpose of this chapter is the study of the reputational transfer between the leader and the company he leads, analyzing whether the mentioned process is conditioned by the presence of a family in the ownership and/or management of the company. Using the information published by the Spanish Monitor of Corporate Reputation (MERCO) for the p...
Book
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El Informe Pyme España 2018 tiene entre sus objetivos básicos, por una parte, ofrecer una radiografía del tejido empresarial en España centrado en el ámbito de las Pyme, reflejando el perfil de estas empresas, ana¬lizando sus estrategias y sus principales factores competitivos, así como sus principales recursos y capacida¬des, para así poder determ...
Article
Full-text available
This study considers the moderating role of family ownership, taking into account information differences between family and minority investors, and corroborates the existence of a two-way relation between CSR disclosure and information asymmetry. Our analysis of international corporate financial data for the period 2003–2009 shows there is an adve...
Article
Full-text available
This paper examines the impact of board independence on corporate social responsibility (CSR) disclosure and analyses the moderating effect of the presence of family ownership. Using an international sample from 29 countries from 2006 to 2014, our panel Tobit estimation shows that board independence is negatively associated with CSR disclosure prac...
Article
Entrepreneurship education equips students with competencies to manage the challenging circumstances inherent in entrepreneurial activity. One such competency is resilience, the capacity to address, adapt to, and overcome adversity, uncertainty, and change. Drawing upon the theory of planned behavior, we examine one specific entrepreneurship educat...
Article
This article brings together research on social performance, codes of ethics and family firms. Using a panel dataset composed of 547 internationally listed companies for the period 2002-2010, we test empirically whether the use of formal ethical codes could be a reason to explain the differences between social performance in family and non-family f...
Article
Purpose The purpose of this paper is to analyze how family ownership influences the strength of the board’s monitoring function in companies’ decisions regarding the assurance of sustainability reports. Design/methodology/approach The international sample consists of 536 companies operating in more stakeholder-oriented countries during the period...
Article
Institutions are promoting entrepreneurship since it can be a career option for young people and contribute to economic development. Previous studies are not conclusive about the relationship of entrepreneurship education with intention of starting a business. This study, based on the Theory of Planned Behavior, discusses the effect of a compulsory...
Poster
Full-text available
To sum up, we take an emotional-cognitive perspective, underpinned by an extended model of the Theory of Planned Behaviour (Ajzen 1991), to analyse the relationship between emotional competencies, cognitive factors (subjective norms, entrepreneurial attitude and entrepreneurial self-efficacy) and the strength of entrepreneurial intention, and to ex...
Article
Full-text available
In Latin America, company ownership is typically concentrated in the hands of controlling families, who build powerful business groups which facilitate interlocking practices. The purpose of this study is to examine how President interlocking relates with financial performance in Latin American firms, under uncertainty circumstances. Using regressi...
Article
n Latin America, company ownership is typically concentrated in the hands of controlling families, who build powerful business groups which facilitate interlocking practices. The purpose of this study is to examine how President interlocking relates with financial performance in Latin American firms, under uncertainty circumstances. Using regressio...
Article
This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much...
Article
Purpose – Entrepreneurship is an increasing relevant career option in the present labour market, which is complex and ever less rigidly structured. In this context, individuals need to develop a range of competencies, and one of major importance is resilience, defined as the ability to cope with difficult situations and to adapt to adverse environm...
Article
Taking as its basis the classical agency conflict between owners and managers, this article investigates issues of managerial discretion, entrenchment and corporate social responsibility (CSR) in family firms. Using an international sample, its purpose is to examine the promotion of CSR as a strategic shield against the costs of managerial discreti...
Article
Purpose – The purpose of this paper is to consider the association between family firms and managerial discretion, hypothesising that a higher degree of family ownership may decrease the conflict of interest between owners and managers, thus avoiding the risk of discretionary actions by the latter. Design/methodology/approach – The empirical analy...
Article
Full-text available
The aim of this paper is to analyse whether institutional factors determine the level of corporate governance compliance among major listed companies in emerging markets of Latin America, a region characterized by a poor legal system, highly concentrated ownership structures, and capital markets relatively less developed. The paper used an unbalanc...
Article
The aim of this research is to analyse the financial consequences of earnings management (EM) practices for corporate performance, focusing on family firms. These businesses are led and controlled by family members whose main interest is the firm's long-run survival through succession. Using a sample composed of 1,275 international listed companies...
Article
The aim of this research is to highlight the relationship between financial reporting quality and corporate social responsibility (CSR) on the family firm sphere. Using a database of 1275 companies for the period 2002–2010 and the GMM estimator of Arellano and Bond (1991) for panel data, our results show that those companies that report high-qualit...
Chapter
Globally, family businesses constitute one of the pillars of social welfare, exerting an active and fundamental role in modern economies by generating wealth and creating jobs. This institution provides security and progress for family participants in the project, and benefits both the community and the national and international economic structure...
Article
Full-text available
Purpose – The purpose of this paper is to draw from an adapted model of the Theory of Planned Behaviour and from existing models of entrepreneurial intention (EI) to analyse the role of gender on academics’ perceptions concerning the commercialisation of their research results. In particular, the authors explore differences in perceptions arising f...
Article
Purpose Based on earnings management (EM) practices, the purpose of this research is to analyze their market social consequences on corporate reputation. Moreover, this paper illustrates this impact in the context of family firms which are led and controlled by family members, whose main interest is the long-run survival through succession. Design...
Article
Full-text available
This paper analyzes the effect of changes in accounting policies and criteria on consolidated equity at January 1st 2008 among Spanish unlisted groups that did not implement the International Financial Reporting Standards (IFRS), following the revision of the accounting rules implemented through the new General Accounting Plan and the explanatory n...
Article
Purpose - The characteristics of a particular organizational culture may affect performance in achieving the objectives of international joint ventures (IJVs), a type of partnership that is often used in international business relations between developed and emerging countries. The purpose of this paper is to analyse whether the underlying dimensio...
Article
Full-text available
El desarrollo de Internet a lo largo de las dos últimas décadas ha dado lugar a una nueva disciplina que permite estudiar la Web desde un punto de vista cuantitativo: la webmetría. La aplicación de técnicas webmétricas al estudio de empresas apunta a la posible existencia de relaciones entre el número de enlaces que recibe un sitio web corporativo...
Book
Full-text available
This book present a pioneer study about family firm in the Andalucia region. It is also the first rigorous study made in Spain to know the structure and analysis of the family firms beyond the mere conjecture. This is a joint work in which 23 researchers from the family business chairs network of Andalucia where almost all Andalusian universities a...
Chapter
Full-text available
Based on this controversy of results on relationship between business ethics and financial performance, this chapter aims to add empirical evidence to make clearer such link, considering that family and nonfamily firms behave differently. Characteristics of family businesses, such as great involvement of family members on the organization, the exis...
Article
Full-text available
From a cognitive perspective, this study analyses academics' entrepreneurial intentions and how they are affected by the perception of support received through personal and professional social networks (including mentors, business networks and forums). In addition, we examine the mediator role of two relevant cognitive factors: entrepreneurial atti...
Article
The purpose of this study is to characterize and evaluate corporate social responsibility disclosure (CSRD) practices in Palestine and Jordan; and to determine the formal institutional factors that can influence in CSRD—the legal context and the existence of control mechanisms such as external audits and corporate governance. We analyse whether CSR...
Article
The dire economic situation in Mexico, with its high rate of unemployment, makes it necessary for many women to find some form of economic activity to provide income for their families. Although such conditions could encourage the creation of new firms, the results of the Global Entrepreneurship Monitor 2006 Report show a gap between the number of...
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
Full-text available
Purpose – This study analyses the role of social networks and their effects on academics' entrepreneurial intentions (AEI), from an academic cognitive perspective. Specifically, the paper investigates how business (distinguishing between industrial and financial links) and personal social networks, through opportunity-relevant information and suppo...
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
Businesses commonly access new markets through joint ventures, and these partnerships may adopt diverse structures of government, among which the Board of Directors often plays a key role. Accordingly, the aim of this study is to observe which characteristics of the Board most affect the success of joint ventures between Spanish and Moroccan SMEs,...