BUSINESS UC3M

@UC3M_BUSINESS

Manuel Núñez-Nickel

Professor of Accounting

Research Interests

Currently, there are three lines of research:

1. Reputation, proprietary costs and voluntary disclosure. This line of research analyzes the resources that entrepreneurs need to hide in order to maintain their competitive advantage.

2. Herding, stickiness and voluntary disclosure. This second line of research develops voluntary disclosure based on the routine that companies reach in relation to the actions carried out by other companies

3. Assurance and sustainability report. In recent years, companies have been issuing information on sustainability reports (what the literature calls Corporate Social Responsibility). However, there is a further step, which is to ensure the information that these companies issue to society. This line would investigate those factors that encourage companies to guarantee the information they issue in sustainability reports.

Selected publications

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.

Manuel Núñez-Nickel is a University Professor in Financial Economics and Accounting in the Department of Business Economics at the Universidad Carlos III de Madrid. He obtained his Doctorate in Economics from the Universidad Carlos III de Madrid and a Bachelor's Degree in Economics and Business Administration from the Universidad Complutense de Madrid (Spain). He teaches management accounting subjects to undergraduate and Master's students.

His lines of research focus on the influence of strategic-institutional factors on the voluntary disclosure of useful information for economic decision-making. His publications have been collected by the following journals: 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.

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

BUSINESS UC3M

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