Manuel Núñez-Nickel
Educación
International Awards:
- 2013 Administrative Science Quarterly Award for Scholarly Contribution awarded to “Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil” ASQ, March 2007.
- The Lloyd Greif Center for Entrepreneurial Studies at the University of Southern California presents to Manuel Núñez-Nickel The 2013 Greif Research Impact Award for the article entitled “Socioemotional Wealth and Business Risks in Family-Controlled Firms: Evidence from Spanish Olive Oil Mills” published in Administrative Science Quarterly, 2007, vol. 52(1) USC Marshall (Scholl of Business).
| PhD, Licensed, Graduate | University/Country | Year |
| PhD (Doctorado) | Economics (Universidad Carlos III de Madrid) | 4/11/1996 |
| Licensed (Licenciado) | Economics and Business Administration (Universidad Complutense de Madrid) | 1/07/1989 |
Intereses de investigación
En la actualidad, existen tres líneas de investigación:
1. Reputation, proprietary costs and voluntary disclosure. En esta línea de investigación se analizan los recursos que necesitan esconder los empresarios para mantener su ventaja competitiva.
2. Herding, stickiness and voluntary disclosure. Esta segunda línea de investigación desarrolla la revelación voluntaria en función de la rutina que alcanzan las empresas en relación a las actuaciones que realizan las demás empresas
3. Assurance and sustainability report. En los últimos años las empresas emiten información sobre los informes de sostenibilidad (lo que viene denominándose Corporate Social Responsability por la literatura). Sin embargo, existe un paso más y es asegurar la información que estas empresas emiten a la sociedad. Esta línea investigaría aquellos factores que incitan a las empresas a garantizar la información que emiten en los informes de sostenibilidad.
Publicaciones seleccionadas
Maduro, P., Márquez Illescas, G., and Núñez Nickel, M. 2026. Forecast horizon and peer-disclosure effects: Quarterly versus annual management forecasts. Journal of Business Finance and Accounting. (Accepted 15-10-2026). DOI: 10.1111/jbfa.70097
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).
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.
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.
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
Manuel Núñez-Nickel es Catedrático de Universidad en Economía Financiera y Contabilidad en el Departamento de Economía de la Empresa de la Universidad Carlos III de Madrid. Consiguió su Doctorado en Economía en la Universidad Carlos III de Madrid y el Título de Licenciado en Ciencias Económicas y Empresariales en la Universidad Complutense de Madrid (España). Imparte asignaturas de contabilidad de gestión a alumnos de licenciatura y Master.
Sus líneas de investigación se centran en la influencia de factores estratégico-institucionales en la revelación voluntaria de información útil para la toma de decisiones económicas. Sus publicaciones han sido recogidas por las siguientes revistas: Administrative Science Quarterly, Academy of Management Journal, Information and Management, Journal of Business Finance and Accounting, Management Accounting Research, Journal of Management Studies, Organization Studies, Omega, Journal of Business Research, Business Ethics: A European Journal, Journal Small Business Management, and Small Business Economics.
Maduro, P., Márquez Illescas, G., and Núñez Nickel, M. 2026. Forecast horizon and peer-disclosure effects: Quarterly versus annual management forecasts. Journal of Business Finance and Accounting. (Accepted 15-10-2026). DOI: 10.1111/jbfa.70097
Goodman, D., Carmona, S., and Núñez Nickel, M. 2026. Imprints of a world to come: conformity and survival os Chicago architecture firms, 1928-2000. The journal of Architecture. 30: 4-5, 791-827. DOI: 10.1080/13602365.2025.2596139
Cano Rodríguez, M., Licerán Gutiérrez, A., and Núñez Nickel, M. 2025. Divergence from Benford’s Law Fails to Measure Financial Statement Accuracy. International Journal of Accounting Information Systems. (Accepted 18-4-2025). DOI: 10.2139/ssrn.4475622
Araujo Pinzón, P., Capelo Bernal, M., and Núñez Nickel, M. 2024. Accountability and information disclosure in a Catholic charity (1798-1801). Business History. (Accepted 9-1-2024). DOI: 10.1080/00076791.2024.2304746
Pacios, A.R., Núñez-Nickel, M., and Ramos-Simón, L.F. 2022. Transparency as social responsibility: librarians’ and archivists’ standpoints on active public disclosure as a mechanism for transparency. in Boosting the Knowledge Economy. Ed. Calzada-Prado, F.J. Elsevier. 159-186.
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