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Papers by Luis Rodríguez Domínguez

Memoria ID-0143. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2016-2017

Memoria ID11-196. Ayudas de la Universidad de Salamanca para la innovacion docente, curso 2011-2012.

El procedimiento de despido es uno de los mecanismos contemplados en el caso de fracaso empresari... more El procedimiento de despido es uno de los mecanismos contemplados en el caso de fracaso empresarial, consecuencia de causas tecnicas, productivas o economicas. De las limitaciones legales, cobra especial importancia la informacion economico-financiera proporcionada por el sistema de informacion contable de la empresa. El objetivo de este articulo es proporcionr las claves sobre la infromacion contable que ontribuyan a que la realizacion del proceso sea eficaz y proporcione un conjunto de garantias para las partes implicadas.

Cross-Cultural Research, 2021

The growing interest in the impact that organizations have on society has made Corporate Social R... more The growing interest in the impact that organizations have on society has made Corporate Social Responsibility (CSR) a matter of extraordinary relevance. Religions are among the factors that may drive the adoption of more CSR practices and, as such, may play a significant role in their promotion. The aim here is to discover whether religions contribute to the development of a broader range of CSR initiatives on the basis of Stakeholder, and Legitimacy theories. We studied the impact of different religions on an index made up of 122 CSR practices that include social and environmental issues. We tested the hypothesis proposed through panel data models for a sample composed of 13,884 firm-year observations from 30 countries. Our findings suggest that certain religions, such as Christianity, Judaism, and Buddhism, have a positive influence on the adoption of CSR practices. Companies operating in countries with a high percentage of adherents to these religions are more prone to undertake...

Memoria ID-0203. Ayudas de la Universidad de Salamanca para la innovacion docente, curso 2015-2016.

Memoria ID-106. Ayudas de la Universidad de Salamanca para la innovacion docente, curso 2010-2011.

La obra aglutina los aspectos mas relevantes de la gestion de las empresas familiares analizandol... more La obra aglutina los aspectos mas relevantes de la gestion de las empresas familiares analizandolos con un sentido practico. La obra trata tanto la vertiente juridica como la puramente empresarial, porque la comprension de la empresa familiar solo es posible teniendo en cuenta todos los aspectos presentes en la misma, que permitan una vision global. La obra, estructurada en diferentes capitulos, esta integrada por dos partes definidas: una principal, referida a los aspectos juridicos y otra a los elementos propios de las ciencias empresariales. Los contenidos serian los siguientes: El nuevo escenario de los acuerdos de refinanciacion de 2015. Aspectos mercantiles de la empresa familiar Aspectos laborales y de la Seguridad Social en la empresa familiar. Principales aspectos fiscales que afectan a la empresa familiar. Obligaciones, contratos y tratamiento del patrimonio. Organizacion y Gobierno de la empresa familiar. Transparencia y responsabilidad social corporativa. Financiacion y ...

Business Ethics: A European Review, 2020

The aim of our research is to analyze how different religions influence business ethics. We devel... more The aim of our research is to analyze how different religions influence business ethics. We develop an index of practices in the field of business ethics, made up of 19 items containing practices related to workers, consumers, products, human rights, management of ethical conflicts, and crime prevention. Also, we consider a wide range of religion affiliations. To undertake this research, we use a panel data sample composed of 11,956 firm-year observations from 18 countries. Drawing on stakeholder theory, we posit some hypotheses based on the religions considered. The results obtained show that a higher percentage of religious adherents in the country where a company does business usually involve the implementation of more ethical practices in the corporate field. These findings are obtained for Christian, Islamic, Jewish, and Hindu religions. In contrast, this does not stand for Buddhist and folk religions. Also, countries where there is no predominant religion do not show a confluence between religion and ethical corporate practices.

Journal of Business Ethics, 2014

Business ethics is one of the most significant demands made by institutional and individual inves... more 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 objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance (CG) system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003-2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation's country of origin.

Online Information Review, 2011

PurposeThe purpose of this paper is to analyse how several variables, such as universities' p... more PurposeThe purpose of this paper is to analyse how several variables, such as universities' profitability, growth‐reduction of student numbers, age/tradition, type of university and internationality, among others, influence the transparency practices of Spanish universities as well as the technology, interactivity, structure and navigability of their webpages.Design/methodology/approachFirst a content analysis of the Spanish universities' websites is carried out. To do this a disclosure index is created and applied. This index is more complex than those in previous papers, focusing on several issues, such as financial information, corporate governance, social responsibility, research, teaching activities, strategic information, timeliness, contact information, technology, interactivity with users, navigability and web structure. Then an empirical model is estimated by applying a linear regression, taking several factors into consideration.FindingsThree of the independent var...

International Journal of Public Administration, 2011

... View all references); a decrease in the public spending on education and health (Mauro, 19981... more ... View all references); a decrease in the public spending on education and health (Mauro, 199818. Mauro, P. 1998. Corruption and composition of government expenditure. ... Journal of Business Ethics , 9(3): 233–242. View all references), and Trevino (198636. Trevino, LK 1986. ...

Government Information Quarterly, 2010

The implementation of E-government aims at simplifying and improving the transactions between pub... more The implementation of E-government aims at simplifying and improving the transactions between public administrations and their users or customers. The objective of this study is to analyze whether the factors behind the level of development of E-government among municipalities of a specific country are common to the improvement of digital administration in the largest municipalities from 81 countries worldwide. While previous studies provide evidence that municipalities from the same country, mainly those governed by leftwing parties, focus on differentiating themselves in the content of their Web sites, our findings emphasize that internationally, in the most important municipalities worldwide, all the political parties attempt to promote the development of a dynamic and participatory E-government.