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Keywords: GMM system
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Journal Articles
Benchmarking: An International Journal 1–26.
Published: 25 November 2025
... their ability to affect ESG decisions (García Martín and Herrero, 2020). For instance, highly educated female directors may drive more sustainability-oriented strategies, while lack of seniority could limit their influence. Board characteristics ESG performance Portugal Spain GMM system FundaÃ...
Journal Articles
Benchmarking: An International Journal (2025) 32 (9): 3468–3491.
Published: 08 September 2025
.... Design/methodology/approach The analysis uses panel data and the Generalised Method of Moments (GMM) system estimator by Arellano and Bond (1991) and Arellano and Bover (1995), applied to 337 listed non-financial Iberian firms from 2013 to 2023. Findings Governance scores are positively linked...
