Does corporate governance differ by sector? An analysis under good practice criteria. The case of Spain

Javier Corral-Lage; Asier Garayeta; Eduardo Trigo; J. Iñaki De la Peña

PLOS ONE · 2024-10-11
Original research · observational sector comparison · Version of record · CC BY 4.0 · 7,518 words

Original source: Volume 19 · Issue 10 · e0307806

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Title: Does corporate governance differ by sector? An analysis under good practice criteria. The case of Spain
Human authorship: Javier Corral-Lage; Asier Garayeta; Eduardo Trigo; J. Iñaki De la Peña
Source: Complete manuscript edition 2026-11-04
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Original authors / creators: Javier Corral-Lage; Asier Garayeta; Eduardo Trigo; J. Iñaki De la Peña
Original publication: PLOS ONE · Public Library of Science · 2024-10-11
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doi:10.1371/journal.pone.0307806
License & retained notices: CC BY 4.0
© 2024 Corral-Lage et al.
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Evidence limits: 101 Spanish listed companies in 2018–2019, with 64 recommendation items per firm-year. High reported compliance and repeated item observations do not measure board effectiveness independently. Sector associations do not identify causal effects, director competence or private-family-office returns.
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