To date, I am developing three research lines:
1. Reputation, proprietary costs and voluntary disclosure. In other words, we would like to know the behavior of firms in relation to voluntary disclosure and their strategic resources. It is clear that firms are obliged to reveal information, however, they need to maintain sufficient ambiguity because, in opposite case, they would disclose the competitive advantages.
2. Herding, stickiness and voluntary disclosure. This second research line analyses the same voluntary disclosure, but in relation to the mimicry behaviour in relation to other firms, and the own experience when firms disclose.
3. Sustainability report. Last dates, more firms conveys the sustainability report (Corporate Social Responsibility). However, despite this phenomenon, it is not clear why the sustainability assurance is not generalized in the same degree. In this branch of the science, we would develop studies that analyze different factors that advice to firms to apply sustainability assurance.
Gago-Rodríguez, S., Márquez-Illescas, G., and Núñez-Nickel, M. (2021): Bargaining power as moderator of the "delay cost effect" in supply chain negotiations. Management Accounting Research. (Accepted 13-03-2021).
Larrinaga, C. Rossi, A, Bilches, M. & Núñez-Nickel, M. (2020): "The institutionalization of the contents of sustainability assurance services: a comparison between Italy and United States", Journal of Business Ethics vol. 163, 67-83.
Gago-Rodríguez, S., Márquez-Illescas, G. & Núñez-Nickel, M. (2020): "Denial of corruption: Voluntary disclosure of bribery information", Journal of Business Ethics vol. 162, 609-626.
Gago-Rodríguez, S., Guo, B., Márquez-Illescas, G. & Núñez-Nickel, M. (2020): "Causal ambiguity: shape-flip between product market competition and industry level and voluntary disclosure", Accounting and Business Research . vol 50(6): 574-607.
Kapelko, M. Moyano, J. & Núñez-Nickel, M. (2019): "Technical Efficiency of Producer Cooperatives vs. Private Firms: A longitudinal Empirical Study", Journal of Small Business Management vol 57(3), 909-926.
Cano-Rodríguez, M. Marquez-Illescas, G. & Núñez-Nickel, M. (2017): "Experts or rivals: Mimicry and voluntary disclosure", Journal of Business Research vol. 73, 46- 54.
Gago-Rodríguez, S. & Núñez-Nickel, M. (2017): "Autocratic tensions, cronyism, and the opacity of business information: party newspapers and circulation figures during the Francoist dictatorship (1939-1975)", Business Ethics: A European Review vol. 26 (1), 80- 95.
Muiño-Vazquez, F.M. & Núñez-Nickel, M. (2016): "Multidimensional Competition and Corporate Disclosure", Journal of business finance and accounting vol. 43 (3-4), 298- 328.
Cano-Rodríguez, M. & Núñez-Nickel, M. (2014): "Aggregation bias in estimates of conditional conservatism: Theory and Evidence", Journal of business finance and accounting vol. 42 (1-2), 51-78.
Santamaría, L. Núñez-Nickel & M. Gago, S. (2010): "The Role Played by Interdependencies in ERP Implementations: An Empirical Analysis of Critical Factors that Minimize Elapsed Time", Information and management vol. 47 (2), 87- 95.
Camacho, M.M. and Núñez, M. (2009): "The Multilayered Nature of Reference Selection" Journal of the American Society for Information Science and Technology vol. 60 (4), 754-777.
Gómez, L., Haynes, K., Núñez, M., Jacobson, K. & Moyano, J. (2007): "Family Owned Firms: Risk Willing or Risk Averse?" Administrative Science Quarterly vol. 52, 106-137.
Núñez, M., Gutiérrez, I. & Carmona, S. (2006): "Context Determines Value: Independently Certified Performance and Failure in the Spanish Newspaper Industry, 1966-1993", Organization Studies vol 27 (10), 1513-1531.
Núñez, M. & Moyano, J. (2006): "New Size measurement in population ecology", Small Business Economics vol. 26, 61-81.
Núñez-Nickel, M. & Cano-Rodríguez, M. (2005): "Overcoming the lack of identification in bowman’s paradox Tests: Heteroskedastic behavior of returns", Management Research vol. 3 (3), 209-224
Núñez, M. & Moyano, J. (2004): "Ownership structure of cooperatives as an environmental buffer", Journal of Management Studies vol. 41(7), 1131-1152.
Núñez, M. & Moyano, J. (2004): "Relationship between legitimation, competition, and organizacional death: the current state-of-the-art", International Journal of Management Reviews vol. 5/6 (1), 43-62.
Cano, M. & Núñez, M. (2003): "Author’s reply: Problems with extending conclusions between Bowman’s paradox and Beta’s death", OMEGA vol. 31 (5), 413-416
Núñez, M. & Cano, M. (2002): "A review of research on the negative accounting relationship between risk and return: Bowman’s paradox", OMEGA vol. 30 (1), 1-18
Gómez Mejía, L, Núñez Nickel, M. & Gutiérrez Calderón, I. (2001): "The role of family ties in Agency Contracts", The Academy of Management Journal vol. 44 (1), 81-95