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There is an increasingly growing interest in treading beyond the traditional university goals of teaching and research to focus on their contribution to society through knowledge transfer (KT) performance activities. This paper aims to determine how performance management systems (PMSs) encourage lecturers to engage in the transfer of knowledge from higher education institutions (HEIs) to society.

This study is based on a sample of 3,812 Spanish university lecturers surveyed about different PMS tools – strategic plans, budgeting, meetings and reward systems – and different KT activities – research and development contracts, patents, extended patents, licenses, services and spin-offs – for the 2011–2016 period. A logit model was applied for the statistical analyzes.

As expected, enabling the use of these tools generally increases the probability of producing KT while only in some cases does coercive use reduce it. Moreover, combining enabling and coercive uses does not increase the likelihood of KT performance.

University policymakers and managers should reduce the gap between KT and research and teaching by, for example, examining the effects of their performance management practices on scholars’ perceptions and their subsequent behavior.

Despite previous literature states that coercive use decreases performance, the authors reveal that this is not the case for KT performance in HEIs. According to the findings, a specific record of KT, i.e. a coercive strategic plan tool, has a consistently positive effect on all four KT activities as follows: R&D contracts, patents, extended patents and licenses.

The purpose of this paper is to gain insight into the way leisure activities and soft skills relate to creativity in higher education. It determines which activities have a positive impact on the student body’s overall education. Previous research evidences the relationship between specific leisure activities and creativity performance in several scenarios. Our work applies a broad range of these leisure activities to find results within our own specific student population.

The methodology is based on a survey of 303 Spanish students in Business Administration and Tourism. The study uses two instruments to measure the creativity of students, the Runco Ideational Behavior Scale (RIBS) and a three-dimensional construct that measures divergent thinking (originality, fluency and flexibility).

The results reveal that the average for creativity is higher for those students participating in some of the activities proposed. A positive correlation was also observed between the number of leisure activities and the creativity measures analysed. This confirms that students participating in more leisure activities display higher levels of creativity. Finally, the results display that the vast majority of students are involved in some type of activity, but two of the interpersonal skills that companies appreciate the most (reading and writing) are performed by very few students. This is especially the case of writing.

This study contributes to the pedagogical strategies that can be used in universities to motivate practising leisure activities as a mean of fostering creativity. It is important to note that the involvement of students in leisure activities can benefit from their integration into the labour market.

The purpose of this paper is to gain insight into the features that the business structure known as a Family Office (FO) has in Spain by considering it as a useful tool for businessmen to manage and/or diversify their wealth. After reviewing the available literature, the authors put forward a model for the constitution of an FO in terms of a system of interdependent variables which prove useful in making sense of the different forms in which Spanish FOs are organized, governed and, ultimately, evolve.

The authors employed a case study method, selecting a sample of six Spanish FOs, being careful in that they stand for each of the different types of FO that have been distinguished in the literature. This research method is appropriate insofar as the notion of degree of development – even though it is acknowledged that applies in the business practice – has not been properly understood yet to the point that sound conceptual grounds for its study can be established.

We have identified and discerned among three variables which prove useful in understanding the constitution and development processes of an FO, namely: objectives‐scope of activity; structure‐outsource to in‐house ratio; and governance bodies. The relation between these variables and the development of an FO can be made manifest in terms of three propositions of a heuristic nature based on this case study. The authors can explain the relation between these variables and the degree of development of an FO in this way, and with it contribute foundational elements for the development of a theoretic framework that is appropriate for pursuing further research on the factors that can enhance the performance of an FO.

The companies that have been sampled in this case study, even though complying with the significance criteria in a case study scenario, do not comprise the totality of operating Spanish FOs. Thus, in spite of the adequacy of this method, the results obtained cannot be extended as they are to the entire population of Spanish FOs. Nonetheless, they are helpful in suggesting a theoretic framework for a subsequent statistical study that can either reinforce or weaken the theoretic elements suggested.

Given the small‐sized deployment of the FO in Spain – about only ten per cent of those located in Europe – it seems important to make available to family firms what the main motivations and rationale for setting an FO may be, together with the best conditions to proceed doing so, thus expanding their knowledge on what the most appropriate structures and governance bodies are and what the consequences of the decisions taken in those regards may be.

A number of studies, most of them conducted by America‐based researchers, have been conducted in the recent past, with the aim of analyzing the deployment of FOs and the consequences for the entrepreneur family. Nonetheless, given the relatively recent constitution of this kind of structure, the number of studies devoted to it is still comparatively scarce. This is even more significant when it comes to the study of Spanish firms. Hence, this study impinges not only on the improvement of our understanding in terms appropriate for suggesting – and with further research, maybe establishing – a theoretic framework needed for any general study, but also on the optimization of the FO management.

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

This paper aims to analyse the influence of contextual factors, such as educational, relational and structural support, on psychological dimensions of entrepreneurship – self-confidence and risk-taking propensity – , and their impact on Entrepreneurial Intention (EI). Further, a gender comparison is conducted on an international sample and analyses the moderating effect of family antecedents (an entrepreneurial parent) on the relationship between relational support and self-confidence and risk-taking propensity.

We test the research hypotheses using a validated questionnaire in an international context through a survey submitted to 406 professionals from Spain, China and Latin-American countries, who had received entrepreneurial education and completed their studies at least two years beforehand.

The results show significant gender differences in self-confidence and risk-taking propensity, particularly when the antecedents are educational and structural support to start a business, and we also find differences when we consider an entrepreneurial family member (father, mother) as a moderator in the relationship between relational support and self-confidence, and risk-taking propensity.

The findings shed new light on the overall picture regarding factors contributing to EI and provide valuable implications for the design of entrepreneurship education measures and policies to promote entrepreneurship in a global context.

As a novelty, this paper considers an international sample of professionals, including personal and psychological aspects as potential determinants of EI (in addition to traditional contextual factors), and also an analysis of the effects of entrepreneurial family members on the relational aspects of entrepreneurship that can affect psychological aspects of potential entrepreneurs. It also includes a gender comparison for the hypothesized model.

The aim of this paper is to analyse the nature of the facilitators of continuous improvement (CI), proposing a classification of them and identifying the different profiles of companies based on them.

To achieve this objective, first, a literature review was done in order to identify the main facilitators; second, some of them were included in a survey based on experts' opinions; third, a survey was conducted amongst people responsible for implementing CI; and finally factorial and cluster analysis were applied.

Based on the results, three main factors were identified: “cultural facilitators”, “tactical facilitators” and “human resources involvement facilitators”. Additionally, five clusters were defined.

As many companies still struggle when implementing CI, the results of this study can help all them to focus on the most important aspects in order to guarantee the sustainability of the CI system.

From a theoretical point of view, this work contributes to the CI field by analysing the nature of the main facilitators companies can find when implementing these initiatives. Thus, not only does this study provide a hierarchy of the most important facilitators, but also classifies them. As far as authors are concerned, this is the first attempt to categorise CI facilitators.

The purpose of this paper is to define a general and common construct in order to measure the level of difficulty companies experience when they implement continuous improvement (CI). Additionally, a rank of barriers is obtained together with a rank of companies.

In order to achieve the objective, first, a literature review is carried out to specify the domain of the construct; second, a sample of items is selected; third a survey is carried out in companies that have already implemented CI initiatives, the results being thus limited to this population; fourth, measures are purified by analysing the reliability and validity of the measurements, and finally results are obtained. The Rasch measurement theory will be used to provide a new perspective on a mature research topic.

It can be concluded that a new valid construct has been defined together with a rank of CI barriers, being lack of time the main barrier. A rank of companies is also obtained which is a first step in the development of future research studies.

Managers are provided with a better understanding of the barriers that can obstruct CI implementation. Thus, the rank of CI barriers guides managers through the most common and important obstacles so that they will be able to plan better CI strategies. In addition, the rank of companies allows each company to undertake a benchmarking exercise.

This work proposes a new way of analysing the difficulty in implementing CI as a continuum, rather than as independent barriers. From a theoretical point of view, it defines a new construct and offers a rank of CI barriers together with a rank of companies based on their level of difficulty when implementing CI initiatives. This is something new, as previous studies were mainly focussed on the items side. From a practical point of view, this study offers the surveyed companies the opportunity to see how they are positioned with respect to the other companies. Moreover, this rank of companies is the foundation on which to develop further studies with a practical orientation in the future.

Using annual mortality rates at the provincial level for men and women, we construct a Gini index to estimate changes in regional health inequalities since 1860 in Spain. We find a long steady decline in health inequality across provinces from 1860 until today, interrupted by World War I and the Spanish Civil War. Over the 40 years of Franco's rule, health inequality stopped its downward trend and rose. Today, regional differences across provinces are at their lowest historical levels.

Achieving good sustainability performance requires balancing higher economic profits with better environmental and social performance. Knowledge plays a key role in improving corporate sustainability performance, but this knowledge is becoming increasingly complex, specific and dispersed among many scientific, technological and business actors. Science and technology parks (STPs) are infrastructures designed to host varying types of organizations that can bring together new, disruptive knowledge. Our purpose is to unveil how these spaces can be drivers of sustainability performance for companies.

We test our hypotheses on a longitudinal database of Spanish companies over the period 2009–2016 using structural equation models (SEMs).

This research confirms that a firm’s location in an STP helps improve its sustainability performance, provided that conditions are optimal in the STP. These optimal conditions are based on an abundance of knowledge spillovers available to the firm and the firm’s ability to harness them, especially those of a more disruptive nature, through absorptive capacity.

Results of this study yield implications for academia in the form of future lines of research and practical implications for policymakers and managers of both STPs and the organizations that host them.

若要取得良好的可持續發展績效，我們必須以更佳的環境和社會績效來平衡更高的經濟利潤。知識在改善企業的可持續發展績效上發揮關鍵作用; 但知識對很多科學的、技術性的和商業的參與者來說，變得越來越複雜、特殊和分散。科技園是為集合嶄新而帶有顛覆性知識的各種不同組織提供軟硬體支援而設計的基礎設施。本研究擬顯露這些設施和場地如何能為企業推動其永續發展績效。

我們以結構方程模式、去測試有關涵蓋2009年至2016年期間西班牙企業的縱向數據庫的研究假設。

研究結果確認了只要在科技園內有最優良的環境和條件，企業在園內的位置是有助改善其永續發展績效的。這些最優良環境和條件是基於企業可得到的豐富的知識外溢，以及它們可透過其吸收能力去控制知識外溢的能力，特別是那些具更強顛覆性本質的知識外溢。

研究結果為學術界就未來的研究領域提供了啟示; 研究結果亦為科技園和主辦機構的政策制定者和經理、提供了實務方面的啟示。

This paper aims to analyse the influence of board characteristics on corporate reputation.

In total, 128 Brazilian publicly traded companies from Refinitiv Eikon were analysed between 2016 and 2020. The dependent variable was corporate reputation, whereas the independent variables were board size, gender diversity, board independence and audit committee presence. Multivariate analysis was used.

The results presented empirical evidence that board members can impact corporate reputation. Findings showed that board size, gender diversity and independence positively influence Brazilian companies’ corporate reputation. Conversely, an audit committee had no significant impact on corporate reputation.

The paper presents a contribution to the significance of board members in shaping a company's corporate reputation, using the signalling theory and the resource-based view (RBV) theory.

Regarding practical implications, this work provides subsidies for managers to value board characteristics because they directly reflect on corporate reputation and competitive advantage, leading to more sustainable performance.

The research findings highlight that a diverse board encourages the organisation to improve its workforce, human rights, relations with the community and responsibility for manufactured products.

The relationship between board characteristics and corporate cooperation is poorly established in the literature. Furthermore, the results prove the RBV theory in an emerging context. Similarly, the signalling theory proved helpful in improving Brazilian firms’ corporate reputation.