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In recent years, a process of reform and innovation in higher education has been witnessed. A change in the evaluation of student learning in universities is necessary for new teaching-learning proposals to be developed. The authors propose implementing a learning assessment process based on the idea of participatory evaluation, verifying the benefits of this method in the acquisition of cross-disciplinary skills.

The method implemented follows the principles of action research.

The Kahoot! app has an effect on the teaching-learning process and on the training skills and academic performance measured through the student’s grades.

This paper presents an innovation proposal that aims to observe how students acquire more competences.

Considering the importance of environmental lawsuits in the capital market specifically and society more generally, the authors examine whether environmental lawsuits are related to the cost of bank loans for the first time.

This study uses a US sample of 7,684 loans from 1,409 individual borrowing firms over the 1995–2015 period. The hypothesis is tested using lagged data from the year before the start of a bank loan, and firm fixed effects panel regression analysis is applied to control for correlated omitted variable bias. To further address endogeneity concerns, the authors use a difference in differences analysis that exploits the Deepwater Horizon oil spill on April 20, 2010, to establish causality. Finally, the authors use the entropy balancing method as an additional endogeneity check.

The authors find a positive relationship between environmental lawsuits and firms' bank loan costs. The results are economically significant. In particular, a one standard deviation increase in environmental lawsuits is related to a 2.07 basis point increase in bank loan costs. The results are robust to various endogeneity checks. Cross-sectional analyses indicate that a poor information environment, weak corporate governance, and low corporate social responsibility (CSR) levels strengthen the positive relationship between environmental lawsuits and bank loan costs. Finally, additional analyses show that environmental lawsuits are significantly negatively related to the loan amount and maturity contract provisions.

The authors provide new empirical evidence that increasing understanding of the economic consequences of environmental lawsuits on bank loan costs.

Scholars have recently begun to empirically evaluate the triple-A supply chain, which emphasizes concurrent capabilities in agility, adaptability and alignment across the supply chain to develop sustainable competitive advantage. Complexity theory suggests however that other combinations of triple-A capabilities may be equally effective, especially given a firm's strategic orientation relative to its market and its supply chain. Our research objective was to examine what combinations of these capabilities lead to the same outcome (i.e. high firm performance).

We collected 182 survey responses from a global sample of supply chain managers. Qualitative comparative analysis (QCA) was employed to assess effective recipes of agility, adaptability, alignment, supply chain orientation, and market orientation.

Our results revealed four distinct “recipes” (i.e. combinations of agility, adaptability, alignment, supply chain orientation and market orientation) that lead to high levels of firm performance.

Our results indicate that firms currently do not necessarily have to concomitantly develop capabilities across all triple-A components. Considering the costs associated with developing each of these capabilities, the findings allow us to derive several theoretical and managerial insights.

Within the past few years, a new phenomenon has taken place among the world's leading microfinance institutions (MFIs) – entry into new capital markets through initial public offerings (IPOs). “Going public” launches MFIs into a new frontier, not only presenting challenges but also providing new opportunities for the institutions and the clients they serve.

Adopting a two-sited approach, this paper examines frames deployed by a network of organizations by developing the concept of the transnational field. The transnational field is the geo-specific field within which the movement organizations are encompassed which can explain the differential power across ties in a transnational network. It enables analyzing whether frames at the local and transnational level are similar, remain as is or are altered within a field which is mediated by the power dynamics embedded in the political-economic-cultural relationships between countries. Using qualitative data, this study of ties between movement organizations in the Amazonian region of Ecuador (local level) and organizations in the United States (transnational level) provides evidence for empirical and narrative fidelity of frames at both ends of the network. The two-sited approach enriches the understanding of resistance to globalization by prioritizing the perspective of indigenous peoples in the Global South highlighting the North–South power dynamic. Departing from common assumptions about the power of US-based groups in the choice of frames deployed, the analysis show that ties between organizations in a transnational network are complex as they rely on each other for resources and information. We discuss the conditions under which local frames are deployed or redefined at the transnational level.

Examines the usefulness of two information technology (IT) managerial control measures in the insurance industry – the ratios of IT expense to premium income and total operating expense. Demonstrates the use of the ratios as predictors to differentiate organisational performance. Concludes that the predictive ability of the models can be used to identify areas where firms may be weak.

This research examines the likelihood that Panamanian and Colombian banks listed on their respective stock exchanges voluntarily disclose intangible liabilities based on such variables as their size, profitability, indebtedness, age and growth. The presented findings concur with agency theory, signalling theory and the owner-cost theory.

The authors propose a probabilistic model to test the influence of size, profitability, indebtedness, age and growth on the disclosure of intangible liabilities. The dependent variable, the disclosure index, was constructed from a dichotomous approach using Harvey and Lusch's (1999) model, which has 24 characteristics, plus six that we added in our research. These were grouped into four categories: procedures, human activity, information and organisational structure.

Banks in Panama and Colombia with a larger size, higher profitability, lower age and higher growth are more likely to disclose more information about their intangible liabilities. However, indebtedness does not serve as a determinant of the disclosure of these liabilities, even though its relationship is negative.

The limitation of the research was the voluntary disclosure of information about these liabilities on firms' websites.

The contributions of this research are as follows. First, we used an intangible asset disclosure methodology to verify the disclosure of intangible liabilities, in line with Harvey and Lusch's model, as well as providing another six indicators, thereby producing an extended model. Second, being the first empirical research to study the disclosure of intangible liabilities in Panama and Colombia opens a door to future research on this topic.

This research provides a significant practical contribution to society because banks listed on public stock markets, understanding that undisclosed intangible liabilities lead to opportunity costs in their profitability, might tend to disclose more information, thus promoting greater transparency in the market.

The main contribution of this research is applying an intangible asset disclosure methodology to the disclosure of intangible liabilities, following Harvey and Lusch's (1999) model, as well as the creation of an expanded model.

We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are larger and have more independent boards, higher institutional investor holdings, and an NYSE listing. Firms with greater anticipated benefits from monitoring also adopt an LID role, e.g., firms with dual CEO-Chairman, with more takeover defense mechanisms, and with higher cash holdings. Using an event study methodology, we find that investors respond positively to the adoption of an LID board role. Lastly, using instrumental variables to address endogeneity in the LID board role, we find that firms with an LID are more likely to terminate poorly performing CEOs. Taken as a whole, these results suggest that the LID board role enhances firm value and improves the quality of corporate governance.

This paper aims to further contribute to the growing stream of literature on the CEO's impact on corporate social responsibility (CSR). The authors shed light on the implications of attunement theory on which relatively less research has been done. Furthermore, this paper strives to reconcile contradictory findings of the effect of CEO tenure on CSR and use the immediate changes of CSR enacted by the new CEO upon firm value.

The empirical strategy of the paper is centered around CEO transition. Applying first difference model, the authors identify a tenure-varying pattern of CEO influence on CSR. Moreover, the authors base the analyses of CSR value relevance on the sudden change of CSR during CEO transition, and use a within-industry matching approach as the inferential strategy. Manual data collection is conducted extensively for robustness checks.

The authors find that CSR activities change drastically at the beginning of the new CEO's ascendancy. One exception to this general pattern of CSR policy change is when the new CEO is brought from outside the organization, a result supporting the attunement theory. The authors find that firm value increases (decreases) when the new CEO increases (decreases) the CSR investment above (below) the industry norm.

This paper is among the first ones in the extant literature that directly examines the analytical implications of attunement theory concerning the CEO's impact on the firm's CSR policies. Furthermore, the positive association between CSR and firm value corroborates the arguments of instrumental stakeholder theory.

This paper studies the profit efficiency of a sample of large U.S. commercial banks and explores how this performance varies with selected measures of bank risk reflecting aspects of credit risk, liquidity risk, and insolvency risk. We use a standard profit function and the stochastic frontier approach, and compare two standard functional forms – Cobb‐Douglas and translog – to assess the tradeoff between precision and parsimony. We find that profit efficiency is sensitive to credit risk and insolvency risk but not to liquidity risk or to the mix of loan products.