Valores ASG y su efecto en las organizaciones

Biografía del autor/a

Laura Baselga-Pascual, Deusto Business School, Universidad de Deusto, España
Editora invitada del número especial “Los Valores ASG: ¿cómo hacerlos realidad en las organizaciones?” Vol. LXXVII - N.º 233
Guillermo Badía, Deusto Business School, Universidad de Deusto, España

Editor invitado del número especial “Los Valores ASG: ¿cómo hacerlos realidad en las organizaciones?” Vol. LXXVII - N.º 233


Baloria, V. P., & Heese, J. (2018). The effects of media slant on firm behavior. Jour- nal of Financial Economics, 129(1), 184-202.

Barua, A., Raghunandan, K., & Rama, D. V. (2017). Shareholder votes on auditor ratification and subsequent auditor dismissals. Accounting Horizons, 31(1), 129– 139.

Beaver, W. H., McNichols, M. F., & Wang, Z. Z. (2020). Increased market response to earnings announcements in the 21st century: An empirical investigation. Jour- nal of Accounting and Economics, 69(1), 101-244.

Bischof, J., Daske, H., & Sextroh, C. J. (2020). Why do politicians intervene in ac- counting regulation? The role of ideology and special interests. Journal of Ac- counting Research, 58 (3), 589-642.

Black, B. S. (1990). Shareholder passivity reexamined. Michigan Law Review, 89,(3), 520-608.

Bozanic, Z., Hoopes, J. L., Thornock, J. R. & Williams, B. (2017). IRS attention. Journal of Accounting Research, 55(1), 79-114.

Bushee, B.J., & Miller, G.S. (2012). Investor relations, firm visibility, and investor following. The Accounting Review, 87(3), 867-897.

Cascino, S., Correia, M., & Tamayo, A. (2020). Does consumer protection enhance disclosure credibility in reward crowdfunding? Journal of Accounting Research, 57(5), 1247-1302.

Cohen, L., Malloy, C., & Nguyen, Q. (2020). Lazy prices. The Journal of Finance. 75(3), 1371-1415.

Dai, L., Parwada, J. T., & Zhang, B. (2015). The governance effect of the media’s role: Evidence from insider trading. Journal of Accounting Research, 53(2), 331-366.

Dimson, E., Karakas, O., & Li, X. (2015). Active ownership. The Review of Financial Studies, 28(12), 3325-3368.

Drake, M. S., Guest, N. M., & Twedt, B. J. (2014). The media and mispricing: The role of the business press in the pricing of accounting information. The Accounting Review, 89(5), 1673-1701.

Drake, M.S., Hales, J., & Rees, L. (2019). Disclosure overload? A professional user perspective on the usefulness of general-purpose financial statements. Contemporary Accounting Research, 36(4), 1935-1965.

Dyck, A., Volchkova, N., & Zingales, L. (2008). The corporate governance role of the media: Evidence from Russia. The Journal of Finance, 63(3), 1093-1135.

Dyreng, S. D., Hoopes, J. L., & Wilde, J. H. (2016). Public pressure and corporate tax behavior. Journal of Accounting Research, 54(1), 147-186.

Ferri, F. & Sandino, T. (2009). The impact of shareholder activism on financial reporting and compensation: The case of employee stock options expensing. The Accounting Review, 84, 433-466.

Financial Accounting Standards Board (FASB) (2018). Statement of Financial Accounting Concepts No. 8: Chapter 8, Notes to Financial Statements. Norwalk, CT: FASB Foundation.

García Osma, B., & Grande-Herrera, C. (2021). The role of users’ engagement in shaping financial reporting: should activists target accounting more? Accounting and Business Research, 51(5), 511-544.

Giner, B., & Mora, A. (2021). Political interference in private entities’ financial reporting and the public interest: Evidence from the Spanish financial crisis. Accounting, Auditing & Accountability Journal, 34(7), 1581-1607.

Grant, S. M. (2020). How does using a mobile device change investors’ reaction to firm disclosures? Journal of Accounting Research, 58(3), 741-775.

Green, T. C., Jame, R., Markov, S., & Subasi, M. (2014). Broker-hosted investor conferences. Journal of Accounting and Economics, 58(1), 142-166.

Grewal, J., Serafeim, G., & Yoon, A. (2016). Shareholder activism on sustainability issues. Harvard Business School Working Paper. Disponible online en:, (consultado Sep-2022).

Grossman, S., & Hart, O. (1980). Takeover bids, the free rider problem, and the theory of the corporation. Bell Journal of Economics, 11(1), 42-64.

Guo, F., Lin, C., Masli, A., & Wilkins, M. S. (2021). Auditor responses to shareholder activism. Contemporary Accounting Research, 38(1), 63-95.

Hirschman, A. O. (1970). Exit, Voice, and Loyalty: Responses to Decline in Firms, Organizations, and States. Cambridge: Harvard University Press.

Huang, K., Li, M., & Markov, S. (2020). What do employees know? Evidence from a social media platform. The Accounting Review, 95(2), 199-226.

International Accounting Standards Board (IASB). (2018). Conceptual Framework for Financial Reporting. London, U.K.: IFRS Foundation.

Klein, A., & Zur, E. (2009). Entrepreneurial shareholder activism: Hedge funds and other private investors. The Journal of Finance, 64(1), 187-229.

Krishnan, J., & Ye, Z. (2005). Why some companies seek shareholder ratification on auditor selection. Accounting Horizons, 19(4), 237-254.

Lev, B., & Rajgopal, S. (2016). Why FASB should hit pause. Accounting Today. Disponible en:, (consultado Sep-2022).

McCahery, J. A., Sautner, Z., & Starks, L. T. (2016). Behind the scenes: The corporate governance preferences of institutional investors. The Journal of Finance, 71(6), 2905-2932.

Pelger, C., & Spieβ, N. (2017). On the IASB’s construction of legitimacy – the case of the agenda consultation project. Accounting and Business Research, 47(1), 64-90.

Piotroski, J. D., & Roulstone, B. T. (2004). The influence of analysts, institutional investors, and insiders on the incorporation of market, industry and firm-specific information into stock prices. The Accounting Review, 79(4), 1119-1151.

Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research, 40(3), 197-210.

Renneboog, L., & Szilagyi, P. G. (2011). The role of shareholder proposals in corporate governance. Journal of Corporate Finance, 17(1), 167-188.

Sainty, B. J., Taylor, G. K., & Williams, D. D. (2002). Investor dissatisfaction toward auditors. Journal of Accounting, Auditing & Finance, 17(2), 111–136.

Securities and Exchange Commission. (2020). General Electric agrees to pay $200 million penalty for disclosure violations. Press Release 2020-312. Washington D.C, Diciembre 9. Disponible online: (consultado Sep-2022).

Shleifer, A., & Vishny, R. (1986). Large shareholders and corporate control. Journal of Political Economy, 94(3), 461-468.

Solomon, D., & Soltes, E. (2015). What are we meeting for? the consequences of private meetings with investors. Journal of Law and Economics, 58(2), 325-354.

Thomas, R. S., & Cotter, J. F. (2007). Shareholder proposals in the new millennium: Shareholder support, board response and market reaction. Journal of Corporate Finance, 13(2-3), 368-391.

Williams, P., & Ravenscroft, S. (2015). Rethinking decision usefulness. Contemporary Accounting Research, 32(2), 763-788.

Cómo citar
Baselga-Pascual, Laura, y Guillermo Badía. 2023. «Valores ASG Y Su Efecto En Las Organizaciones». Boletín De Estudios Económicos 77 (233), 13-19.