Marín-Hernández, Salvador

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Marín-Hernández, Salvador

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Marín-Hernández, Salvador

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Universidad de Murcia. Departamento de Economía Financiera y Contabilidad

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Open Access
Sustainability information in European small- and medium-sized enterprises
(Springer, 2023-05-25) Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Economía Financiera y Contabilidad; Facultades de la UMU::Facultad de Economía y Empresa
Currently, there is an emphasis on the role of knowledge in corporate sustainability reporting. Europe has just published a new Directive on Corporate Sustainability Reporting Disclosure and elaborating new European Sustainability Reporting Standards. However, no studies on this subject cover the micro (firm-level) spectrum and focus on small- and medium-sized enterprises (SMEs), the backbone of the European company. This paper aims to analyze sustainability reports voluntarily disclosed by European SMEs using lexical analysis because narrative information requires more than traditional methodology. The variable company’s size is used to check if it supposes differences in the lexical features of the reports. The sample comprises all the voluntarily issued sustainability reports available on the Global Reporting Initiative (GRI) database for 2016–2018, written in English and pdf format by European SMEs. It is obtained that there is a positive relationship between a company’s size and the length of sustainability reports. Bigger small- and medium-sized companies repeat more words, and the most frequently used words are similar, regardless of the company’s size. Lexical analysis shows that there is some template for drafting these sustainability reports used by all companies, so their narration about sustainable development is the same. This study provides an opportunity to improve knowledge about sustainability disclosure and standards on the SMEs’ scope, which is scarce. Disclosure of sustainability reports is also becoming essential for SMEs to ensure greater comparability and transparency and to cope with the global challenge of sustainability. However, for these companies, this should be proportionate.
Open Access
Diversity, equity, and inclusion reporting in European Union companies: the role of female directors and the European regulatory framework
(Wiley, 2024-06-10) García Sánchez, Isabel María; Aibar Guzmáz, Beatriz; Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Economía Financiera y Contabilidad; Facultades de la UMU::Facultad de Economía y Empresa
Equality, equity, and nondiscrimination are core human rights and prerequisites for peace, prosperity, and sustainability that require the commitment of all actors. They have received considerable attention from the European Union, leading to the development of a regulatory framework aimed at promoting gender diversity and the disclosure of information on diversity, equity, and inclusion by European companies. Considering the regulatory pressure from the institutional environment of the European Union that characterizes the period 2011–2020, this study aims to analyze the role played by female directors in promoting diversity, equity, and inclusion disclosures of 189 large European companies. Based on international guidelines and recommendations as well as European legislation, we developed a transparency score that assesses the relevance, standardization, reliability, and completeness of the diversity, equity, and inclusion information disclosed by these companies. Using a Tobit regression approach for panel data, we show that board diversity has a positive effect on the information reported by European companies, although this effect is only associated with having at least three female directors or gender-balanced boards. Moreover, the European institutional context in force since 2014 favors corporate transparency on equality, equity, and inclusiveness practices of European companies and encourages the consideration of the views of minority female directors. The results can improve the understanding of gender equality and corporate transparency regarding diversity, equity, and inclusion decisions made by companies in light of the advent of new mandatory requirements within the EU and the extension of their scope to a wider range of companies.
Open Access
Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive
(Wiley, 2024-11-01) Pirveli, Erekle; Thompson, Paul; Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Economía Financiera y Contabilidad; Facultades de la UMU::Facultad de Economía y Empresa
Purpose This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission regarding the Corporate Sustainability Reporting Directive. Design/methodology/approach This research is grounded in an analysis of 143 public comment letters, encompassing the entire spectrum of feedback received. The authors begin with a content analysis of the directive’s 20 key items to categorize responses, construct a feedback index based on them and then use ordinary least squares, robust and ordered logit regressions. Findings This analysis reveals the expanding concept of “users” in sustainability reporting, with active lobbying from both business associations and non-governmental organizations (NGOs). While the directive is generally well received, concerns arise regarding its broad scope, third-party assurance, forward-looking information and the rushed timeline. Lobbyists’ characteristics play a significant role in shaping their feedback. NGOs show stronger support than business associations, with companies in between. Smaller lobbyists favor simplified disclosures, and notable French support suggests a potential “reversed lobbying” effect, possibly due to the French presidency’s role in shaping the European sustainability reporting framework. Practical implications This in-depth content analysis of feedback on the directive provides a comprehensive summary measure that serves as a powerful tool for standard-setters to develop sector-specific sustainability standards. Social implications As sustainability reporting gains traction and zero-emission targets grow more urgent, understanding the standard-setting process is increasingly crucial. Originality/value This research shifts the focus of lobbying from financial to sustainability reporting. The authors build on regulatory capture and public interest theories by incorporating networking theory and the phenomenon of reversed lobbying to uncover key variations.
Open Access
Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera
(2021) Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Santos Jaén, José Manuel; Economía Financiera y Contabilidad
El objetivo del artículo es analizar si existen diferencias en indicadores económico-financieros de los Centros Especiales de Empleo (CEE), en base a si fueron constituidos con ánimo de lucro o con fines sociales. Para ello se ha elaborado una base de datos con 166 cuentas anuales de los CEE de la Región de Murcia para el período 2012-2016, con la que realizar un análisis descriptivo y explicativo de sus principales ratios económico-financieros. Los resultados permiten concluir que, si bien el tipo de CEE no determina directamente su rentabilidad, sí que aparecen diferencias significativas en liquidez y solvencia en base a la iniciativa con la que han sido constituidos los CEE.
Open Access
Auditoría interna y deficiencias de la información financiera en el sector bancario español
(2015) Gras Gil, Ester; García-Pérez de Lema, Domingo; Marín-Hernández, Salvador
La auditoría interna (AI) ha cobrado un papel trascendental en la regulación sobre el gobierno corporativo. En este sentido, se le otorga un papel fundamental en la calidad de la información financiera como supervisora de la fiabilidad de la misma. El presente trabajo analiza si la estructura y las características de la AI afectan a las deficiencias de la información contable. Para ello hemos analizado los departamentos de AI de las entidades financieras españolas, utilizando una muestra de 47 entidades, para el periodo 2006-2010. Nuestros resultados muestran que existen unas aracterísticas de la AI que contribuyen a que la entidad presente menos deficiencias de la información financiera: la formación de los auditores internos y la independencia de la AI.
Open Access
Un Estudio de la Influencia del País en los Indicadores Contables Bancarios de México, Chile, Argentina y España
(2004) Sánchez Ballesta, Juan Pedro; Bernabé Pérez, María Mercedes; Marín-Hernández, Salvador
Teniendo en cuenta que a lo largo de la última década del siglo XX se inicia y consolida un proceso de expansión de los bancos españoles en América Latina y que la influencia del país puede resultar determinante en la explicación del comportamiento de los indicadores bancarios, en este trabajo estudiamos en qué medida las particularidades bancarias propias de cada país ayudan a explicar el comportamiento de indicador es de rentabilidad, captación de depósitos o concesión de préstamos. Por otro parte, conjuntamente con lo anterior, analizamos la evolución de diversos países latinoamericanos tras la adopción de políticas y normativas bancarias ajustadas a parámetros internacionales. Para ello utilizamos una muestra de entidades financieras de México, Chile, Argentina y España en el período 1995-2001. De los resultados se desprende que la mayor influencia del efecto país radica en la actividad crediticia y en la captación de depósitos, así como que los países latinoamericanos estudiados, en los que en los últimos años de la muestra se demuestra que se nota una clara mejoría y cercanía a parámetros internacionales, deben hacer aún un mayor esfuerzo en “bancarizar” su territorio y ejecutar políticas económicas y monetarias con un mayor enfoque “minorista”
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Prudential regulation and financial information in Spanish banks: 1995-2015
(2019) Gras Gil, Ester; Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Economía Financiera y Contabilidad
In this paper, we seek to ascertain whether the changes in prudential financial regulation in Spain in the period 1995–2015 have had an effect on financial stability and whether this can be assessed for Spain from the behaviour of the z-score and the LLP variables, as has been done elsewhere. We analyse the implementation of the statistical or dynamic provision in 2000 and also the adoption of the Basel II agreement in 2008. The sample analysed comprises 48 Spanish banks. As our main conclusions, we provide evidence that the changes that have taken place in prudential financial regulation in Spain cannot be adequately analysed and interpreted with the behaviour of the z-score and LLP variables for that period, since in this context they are not good indicators of greater or lesser financial stability due to interference from the Spanish banking regulator.
Open Access
Kahoot! and its effect on financial accounting marks at the university
(Springer, 2023-03-14) Santos Jaén, José Manuel; Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Economía Financiera y Contabilidad
New technologies have led to digital educational tools to improve learning. GameBased Learning makes it possible to test whether there is a positive impact on official grades. We have collected the scores of the Kahoot! games, the marks of the continuous assessment, the final exam, and the final mark of the subject, to create an ad-hoc database. Finally, we have analyzed a database consisting of 392 marks of higher students from the first semester of the 2018/2019 academic year. We have calculated a correlation matrix, tested a hypothesis for differences in mean paired samples, and proposed three regression models to obtain that there is a positive influence of the games on the official marks. Therefore, Kahoot! is a didactic tool that improves students’ learning and is reflected in their official marks.
Open Access
How does the European Green Deal affect the disclosure of environmental information?
(Wiley, 2023-04-20) García Sánchez, Isabel María; Aibar Guzmán, Beatriz; Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Economía Financiera y Contabilidad; Facultades de la UMU::Facultad de Economía y Empresa
The European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate transparency, a broad regulatory framework has been developed. This paper analyses the effect of institutional pressures derived from this regulatory framework on the environmental information disclosed by 832 multinationals in the period 2011–2020. The results reveal a positive global effect, although, at an individual level, this effect is only maintained for the regulations and recommendations related to non-financial information and the European Green Deal. Furthermore, the impact differs depending on the category of environmental information disclosed.
Open Access
Análisis y Control de Gestión de los Costes de Calidad en las Entidades de Crédito
(2002) Hernández Carreño, María Fernanda; Marín-Hernández, Salvador
En el entorno actual en el que se desenvuelven las entidades de crédito es necesario la búsqueda constante de la denominada “excelencia en la gestión “, siendo un medio más para su consecución el desarrollo de la “filosofía de la calidad total”, esto nos determina pues, una vez más, la necesidad de sistematizar una metodología adecuada que nos suministre la información necesaria en cuanto a los costes presentes y futuros de su implantación. En este trabajo se establece el tratamiento de los costes de calidad y no calidad que se pueden identificar en la actuación normal de las entidades de crédito, indicándose las pautas en cuanto a su adecuada gestión y adscripción económico – contable en el terreno de la información para el análisis y control de gestión de los costes de calidad en las entidades de crédito.