{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,2]],"date-time":"2026-04-02T23:39:13Z","timestamp":1775173153806,"version":"3.50.1"},"reference-count":110,"publisher":"Emerald","issue":"4","license":[{"start":{"date-parts":[[2022,5,17]],"date-time":"2022-05-17T00:00:00Z","timestamp":1652745600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["EMJB"],"published-print":{"date-parts":[[2023,10,23]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>The main goal of this paper is to study the influence of some corporate governance, corporate social responsibility (CSR), and corporate-specific characteristics on the performance of Iberian-listed companies.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>To achieve the paper's aim, the authors have used data from 33 Portuguese-listed companies, and 60 Spanish-listed companies, for the period 2011 to 2018. To test the hypotheses, the authors employed the generalized method of moments (GMM) estimation method, developed by Arellano and Bover (1995) and Blundell and Bond (1998).<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The results point out that the performance determinants vary depending on the country under analysis and the variable used to measure performance. Despite being neighbors and historically commercially close, these countries have differences in their governmental, social and economic structure that lead to different stakeholder perceptions on the determinants of corporate performance. Specifically, when the authors use Tobin's Q as a market performance variable, board independence and the existence of a CSR committee have different signs in the two countries. The same happens when return on assets (ROA) is used as an accounting variable for internal management, implying that both, managers and potential investors of the two countries have different understandings about the variables that influence their performance.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>To the best of the authors' knowledge, this is the first study to comparatively analyze the two countries of the Iberian Peninsula, analyzing the effect of corporate governance and social responsibility characteristics on the performance. The authors' results show that managers and potential investors have different points of view regarding the importance of corporate governance and social responsibility characteristics in corporate performance.<\/jats:p><\/jats:sec>","DOI":"10.1108\/emjb-01-2022-0002","type":"journal-article","created":{"date-parts":[[2022,5,15]],"date-time":"2022-05-15T21:52:50Z","timestamp":1652651570000},"page":"552-574","source":"Crossref","is-referenced-by-count":19,"title":["The influence of corporate governance and corporate social responsibility on corporate performance: an Iberian panel\u00a0data evidence"],"prefix":"10.1108","volume":"18","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-6250-1113","authenticated-orcid":false,"given":"Maria Elisabete","family":"Neves","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4663-3079","authenticated-orcid":false,"given":"Adriana","family":"Santos","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2935-4115","authenticated-orcid":false,"given":"Catarina","family":"Proen\u00e7a","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7422-4555","authenticated-orcid":false,"given":"Carlos","family":"Pinho","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2022,5,17]]},"reference":[{"issue":"2","key":"key2023102009501846600_ref001","doi-asserted-by":"crossref","first-page":"243","DOI":"10.1016\/j.jfi.2011.09.002","article-title":"Bank board structure and performance: evidence for large bank holding companies","volume":"21","year":"2012","journal-title":"Journal of Financial Intermediation"},{"issue":"1","key":"key2023102009501846600_ref002","first-page":"54","article-title":"Board, audit committee, ownership and financial performance \u2013 emerging trends from Thailand","volume":"32","year":"2020","journal-title":"Pacific Accounting Review"},{"issue":"2","key":"key2023102009501846600_ref003","doi-asserted-by":"crossref","first-page":"18","DOI":"10.22495\/cbv15i2art2","article-title":"How does board structure impact on firm\u00a0performance in the UK?","volume":"15","year":"2019","journal-title":"Corporate Board Role Duties and Composition"},{"issue":"1","key":"key2023102009501846600_ref004","doi-asserted-by":"crossref","first-page":"84","DOI":"10.21511\/imfi.13(1).2016.08","article-title":"Determinants of banks' profitability - 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