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This paper aims to examine the relationship between different types of shareholders that command share ownership, family, institutions or external blockholders and earnings management. In addition, it examines the effect of company size on earnings management.

The sample includes 67 companies listed in the Mexican Stock Exchange for the period 2005-2015. The sample composition is quite industry-balanced. A cross-sectional version of the Jones model (1991) is to measure the earnings management. The GMM (generalized method of moments) model is also estimated.

The results show that family and institutional ownership reduce the earnings management, but the impact is different depending on the company size.

The results show that there is a clear relationship between increasing participation of family and institutional investors and a reduction in earnings management. This is consistent with the literature that establishes that ownership is an effective regulatory mechanism that limits earnings management through closer supervision and involvement in management.

For companies’ corporate governance and regulatory authorities, the results of this study may serve to improve the decision-making.

This study shows that ownership structure can provide corporate governance in Mexican listed companies with different monitoring and control capacities to influence companies’ strategies, particularly in relation to the discretion of earnings management.

The purpose of this paper is to assess the factors identified in the model of influence of family relationships in a process of succession.

To that end, an exploratory factor analysis of a model is conducted. Such model includes four factors: family cohesion and adaptability, family commitment with the business, the relationship between the owner-manager and the successor, and the planning and training of the successor.

The results confirm the relevance of the four factors used and enable the authors to identify the structure of their coefficients within each factor.

Family involvement constitutes one of the most influential factors in the complex management of family businesses, as it can even threaten their survival. One of the most critical moments in the life of a family business is the interaction during the succession process. Therefore, the succession process continues to be a topic of growing interest to researchers in the family business literature. Given the importance of family business succession.

After World War II, an educational modernization process gained ground worldwide. International organizations such as UNESCO began to play a key role in the creation, development and dissemination of a new educational vision in different countries. This article examines the origin and development of this modernization process under the dictatorship of Franco. More specifically, we will show how the adoption of this conception in Spain must be understood from the perspective of the interaction between UNESCO and Franco's regime, and how the policies of the dictatorship converged with the proposals suggested by this international organization. Our principal argument is that the educational policies carried out in Spain throughout the second half of the 20th century can be better understood when inserted into a transnational perspective in education.

This article uses documents from archives that until now were unpublished or scarcely known. We have also analyzed materials published in the preeminent educational journals of the dictatorship, such as the Revista de Educación, Revista Española de Pedagogía, Bordón and Vida escolar, as well as documents published by the Spanish Ministry of National Education.

Franco's dictatorship built an educational narrative closely aligned with proposals put forward by UNESCO on educational planning after World War II. The educational policies created by the dictatorship were related to the new ideas that strove to link the educational system with economic and social development.

This article is inspired by a transnational history of education perspective. On the one hand, it traces the origins of educational modernization under Franco's regime, which represented a technocratic vision of education that is best understood as a result of the impact that international organizations had in the second half of the 20th century. On the other hand, it follows the intensifying relationship between the dictatorship and the educational ideas launched by UNESCO. Both aspects are little known and studied in Spain.