Pilar Corredor

Purpose: This study examines how workforce gender composition contributes to the development of corporate family responsibility (CFR) and how CFR relates to firm performance. From a diversity and inclusion perspective, it shifts the focus from isolated work–family practices and direct demographic effects to the internal organizational mechanisms through which work–family responsibility becomes institutionalized. Design/methodology/approach: The study combines survey data from Spanish organizations with archival financial data. Corporate Family Responsibility is operationalized as an internal organizational mechanism comprising managerial involvement, work–family culture, and policy accessibility. A mediation framework is tested using ordinary least squares regression and bootstrapped mediation analyses to examine the indirect relationship between workforce gender composition, CFR, and firm performance. Findings: The results show that a higher representation of women in the workforce is positively associated with the development of Corporate Family Responsibility. While the effects of CFR on firm performance are not uniform, CFR is positively associated with organizational viability, measured through working capital to sales. Bootstrapped mediation analyses further indicate that CFR functions as an internal organizational mechanism linking workforce gender composition to organizational viability. Research limitations/implications: This study is limited by the cross-sectional measurement of CFR and the use of pre-existing survey data, which may introduce response bias and constrain causal interpretation. Nonetheless, the findings have important implications for managers and policymakers, highlighting the role of workforce gender composition and internal organizational mechanisms in fostering inclusive and responsible organizational practices. Future research could explore the longitudinal development and effects of CFR and examine its influence across different organizational and institutional contexts. Practical implications: The findings highlight the importance of complementing formal work–family policies with managerial involvement and a supportive organizational culture in order to sustain work–family responsibility over time. Originality/value: The study contributes to research on gender, work–family responsibility, and corporate social responsibility by conceptualizing CFR as a distinct internal organizational mechanism of inclusion through which workforce composition can be translated into institutionalized responsible practices and subsequent organizational outcomes.

Current challenges in education lead to the search for strategies to enhance learning and motivate students. Challenge-based learning facilitates meaningful appropriation of knowledge. This article focuses on proposing an innovative educational strategy and a teaching-learning methodology using the I-Tournament tool, aimed at students of the Public Accounting programme, with a focus on its contribution to organizational processes. The research, of an applied and mixed nature, employs a triangular approach with a descriptive scope and a deductive method. The I-Tournament tool was designed as a training and management strategy in academic contexts, initially implemented in SMEs in Bogotá, to address specific organisational needs. The implementation of these continuous training strategies and the exchange of knowledge through technological tools such as I-Tournament promotes continuous training of future professionals, improving their analytical and problem-solving skills, and keeping them up to date in accounting, financial and tax issues.

Do analysts adjust their recommendations when a company's credit risk changes? Using an extensive sample of 300,145 observations, covering 3722 US firms from 2000 to 2021, we find that analysts revise their recommendations when a firm's credit risk decreases but not when it increases. This result is consistent with analysts’ optimism bias, as previously identified in the literature. However, we further find that this optimism bias disappears for firms with low information asymmetry or good informativeness. The fact that analysts for these firms have less cognitive bias and greater pressure to make accurate recommendations may explain this result. Our research highlights that analyst disclosures should be treated with caution, especially in firms with poor informational characteristics. A proper understanding of analyst recommendations is critical for the decision‐making processes of investors and companies and calls for better regulations.

This study examines the temporary impact of major global news on bitcoin absolute price changes from 2018 to 2023, focusing on information related to the COVID-19 pandemic, inflation, and the Russia-Ukraine conflict. Using Bloomberg news and high-frequency data, the analysis is conducted in two stages. First, hourly price data and only highly significant news are analyzed over the entire period. Second, second-by-second data from the CME Bitcoin Real Time Index (BRTI) is employed for key dates, incorporating broader news categories. The results show that bitcoin investors need approximately 45 minutes to process each news item on COVID-19 and war as information continuously flows into the market. This constant information processing enables investors to anticipate highly significant news on these topics up to two hours before its publication. Conversely, inflation-related news exhibits concentrated effects around scheduled release times. The findings highlight the necessity of selecting appropriate time frequencies for the analysis to avoid misinterpretation. Overall, the study highlights the significant impact that relevant global news has on bitcoin price volatility, suggesting that bitcoin markets are becoming increasingly integrated with traditional financial markets.

Introducción: Este artículo analiza los factores relacionados con la promoción de buenas prácticas educativas que mejoran el rendimiento académico de estudiantes del programa de Contaduría Pública a distancia de la Corporación Universitaria Minuto de Dios. Metodología: Se realizó una revisión sistemática de la literatura y un enfoque metodológico descriptivo. La población incluyó 441 estudiantes, con una muestra representativa de 100 estudiantes que respondieron el cuestionario MSLQ (Motivated Strategies Learning Questionnaire) a través de muestreo aleatorio simple. Se evaluó la relación entre motivación, estrategias de aprendizaje y desempeño académico. Resultados: Se identificó una correlación positiva entre el rendimiento académico, las buenas prácticas educativas y las competencias adquiridas. El análisis del coeficiente de confiabilidad alfa de Cronbach mostró consistencia interna entre los factores evaluados, sugiriendo una relación significativa con el éxito académico y profesional. Discusión: El estudio destaca la importancia de las estrategias pedagógicas reflexivas y guiadas en el desarrollo académico e investigativo de los estudiantes, influyendo en su autonomía y éxito profesional. Conclusiones: Se recomienda la implementación de estrategias pedagógicas que fomenten la autonomía estudiantil, contribuyendo al éxito académico y profesional de los estudiantes de Contaduría Pública.