{"id":3102,"date":"2025-03-22T11:08:38","date_gmt":"2025-03-22T11:08:38","guid":{"rendered":"https:\/\/indem.uc3m.es\/?post_type=members&#038;p=3102"},"modified":"2026-10-01T17:50:53","modified_gmt":"2026-10-01T15:50:53","slug":"manuel-nunez-nickel","status":"publish","type":"members","link":"https:\/\/indem.uc3m.es\/es\/members\/manuel-nunez-nickel\/","title":{"rendered":"Manuel N\u00fa\u00f1ez-Nickel"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" width=\"1103\" height=\"1103\" src=\"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448642734.png\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<ul>\n<li>\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:manuel.nunez@uc3m.es\"><\/p>\n<p>\t\t\t\t\t\t\t\t\t\tEmail: manuel.nunez@uc3m.es<br \/>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tDirecci\u00f3n \/ oficina: C\/ Madrid, 126 &#8211; 28903 Getafe (Madrid) Spain \/ 7.0.58\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tTel\u00e9fono \/ fax: (34) 91 624 58 46\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<p>\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\" tabindex=\"-1\" aria-label=\"BUSINESS UC3M\"><br \/>\n\t\t\t\t\t\t\t\t<\/a><\/p>\n<h3>\n\t\t\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\"><br \/>\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<p>\n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n<h2>Intereses de Investigaci\u00f3n<\/h2>\n<p>En la actualidad, existen tres l\u00edneas de investigaci\u00f3n:<\/p>\n<p>1. Reputation, proprietary costs and voluntary disclosure. En esta l\u00ednea de investigaci\u00f3n se analizan los recursos que necesitan esconder los empresarios para mantener su ventaja competitiva.<\/p>\n<p>2. Herding, stickiness and voluntary disclosure. Esta segunda l\u00ednea de investigaci\u00f3n desarrolla la revelaci\u00f3n voluntaria en funci\u00f3n de la rutina que alcanzan las empresas en relaci\u00f3n a las actuaciones que realizan las dem\u00e1s empresas<\/p>\n<p>3. Assurance and sustainability report. En los \u00faltimos a\u00f1os las empresas emiten informaci\u00f3n sobre los informes de sostenibilidad (lo que viene denomin\u00e1ndose Corporate Social Responsability por la literatura). Sin embargo, existe un paso m\u00e1s y es asegurar la informaci\u00f3n que estas empresas emiten a la sociedad. Esta l\u00ednea investigar\u00eda aquellos factores que incitan a las empresas a garantizar la informaci\u00f3n que emiten en los informes de sostenibilidad.\u00a0<\/p>\n<h2>Publicaciones seleccionadas<\/h2>\n<p>Gago-Rodr\u00edguez, S., M\u00e1rquez-Illescas, G., and N\u00fa\u00f1ez-Nickel, M. (2021): Bargaining power as moderator of the \u00abdelay cost effect\u00bb in supply chain negotiations.\u00a0Management Accounting Research.\u00a0(Accepted 13-03-2021).<\/p>\n<p>Larrinaga, C. Rossi, A, Bilches, M. &amp; N\u00fa\u00f1ez-Nickel, M. (2020): \u00ab<a href=\"https:\/\/link.springer.com\/article\/10.1007\/s10551-018-4014-z\" target=\"_blank\" rel=\"noopener\">The institutionalization of the contents of sustainability assurance services: a comparison between Italy and United States<\/a>\u00ab,\u00a0Journal of Business Ethics.\u00a0vol. 163, 67-83.\u00a0<\/p>\n<p>Gago-Rodr\u00edguez, S., M\u00e1rquez-Illescas, G. &amp; N\u00fa\u00f1ez-Nickel, M. (2020): \u00ab<a href=\"https:\/\/link.springer.com\/article\/10.1007\/s10551-018-3989-9\" target=\"_blank\" rel=\"noopener\">Denial of corruption: Voluntary disclosure of bribery information<\/a>\u00ab,\u00a0Journal of Business Ethics\u00a0vol. 162, 609-626.<\/p>\n<p>Gago-Rodr\u00edguez, S., Guo, B., M\u00e1rquez-Illescas, G. &amp; N\u00fa\u00f1ez-Nickel, M. (2020): \u00ab<a href=\"https:\/\/www.tandfonline.com\/doi\/abs\/10.1080\/00014788.2020.1723056?journalCode=rabr20\" target=\"_blank\" rel=\"noopener\">Causal ambiguity: shape-flip between product market competition and industry level and voluntary disclosure<\/a>\u00ab,\u00a0Accounting and Business Research. vol 50(6): 574-607.<\/p>\n<p>Kapelko, M. Moyano, J. &amp; N\u00fa\u00f1ez-Nickel, M. (2019): \u00ab<a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/abs\/10.1111\/jsbm.12385\" target=\"_blank\" rel=\"noopener\">Technical Efficiency of Producer Cooperatives vs. Private Firms: A longitudinal Empirical Study<\/a>\u00ab,\u00a0Journal of Small Business Management.\u00a0vol 57 (3), 909-926.<\/p>\n<p>Cano-Rodr\u00edguez, M. Marquez-Illescas, G. &amp; N\u00fa\u00f1ez-Nickel, M. (2017): \u00ab<a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S0148296316306579\" target=\"_blank\" rel=\"noopener\">Experts or rivals: Mimicry and voluntary disclosure<\/a>\u00ab,\u00a0Journal of Business Research.\u00a0vol. 73, 46- 54.<\/p>\n<p>Gago-Rodr\u00edguez, S. &amp; N\u00fa\u00f1ez-Nickel, M. (2017): \u00ab<a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/abs\/10.1111\/beer.12133\" target=\"_blank\" rel=\"noopener\">Autocratic tensions, cronyism, and the opacity of business information: party newspapers and circulation figures during the Francoist dictatorship (1939-1975)<\/a>\u00ab,\u00a0Business Ethics: A European Review.\u00a0vol. 26 (1), 80- 95.<\/p>\n<p>Mui\u00f1o-Vazquez, F.M. &amp; N\u00fa\u00f1ez-Nickel, M. (2016): \u00ab<a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/abs\/10.1111\/jbfa.12195\" target=\"_blank\" rel=\"noopener\">Multidimensional Competition and Corporate Disclosure<\/a>\u00ab,\u00a0Journal of business finance and accounting.\u00a0vol. 43 (3-4), 298- 328.<\/p>\n<p>Cano-Rodr\u00edguez, M. &amp; N\u00fa\u00f1ez-Nickel, M. (2014): \u00ab<a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/abs\/10.1111\/jbfa.12099\" target=\"_blank\" rel=\"noopener\">Aggregation bias in estimates of conditional conservatism: Theory and Evidence<\/a>\u00ab,\u00a0Journal of business finance and accounting.\u00a0vol. 42 (1-2), 51-78.\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\t\t\t\t\t\t\t\t\tBio<\/p>\n<p>Manuel N\u00fa\u00f1ez-Nickel es Catedr\u00e1tico de Universidad en Econom\u00eda Financiera y Contabilidad en el Departamento de Econom\u00eda de la Empresa de la Universidad Carlos III de Madrid. Consigui\u00f3 su Doctorado en Econom\u00eda en la Universidad Carlos III de Madrid y el T\u00edtulo de Licenciado en Ciencias Econ\u00f3micas y Empresariales en la Universidad Complutense de Madrid (Espa\u00f1a). Imparte asignaturas de contabilidad de gesti\u00f3n a alumnos de licenciatura y Master.<\/p>\n<p>Sus l\u00edneas de investigaci\u00f3n se centran en la influencia de factores estrat\u00e9gico-institucionales en la revelaci\u00f3n voluntaria de informaci\u00f3n \u00fatil para la toma de decisiones econ\u00f3micas. 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.<\/p>\n<p>\t\t\t\t\t\t\t\t\tPublicaciones<\/p>\n<p>Santamar\u00eda, L. N\u00fa\u00f1ez-Nickel &amp; M. Gago, S. (2010): \u00abThe Role Played by Interdependencies in ERP Implementations: An Empirical Analysis of Critical Factors that Minimize Elapsed Time\u00bb,\u00a0Information and management\u00a0vol. 47 (2), 87- 95.<\/p>\n<p>Camacho, M.M. and N\u00fa\u00f1ez, M. (2009): \u00abThe Multilayered Nature of Reference Selection\u00bb\u00a0Journal of the American Society for Information Science and Technology\u00a0vol. 60 (4), 754-777.\u00a0<\/p>\n<p>G\u00f3mez, L., Haynes, K., N\u00fa\u00f1ez, M., Jacobson, K. &amp; Moyano, J. (2007): \u00abFamily Owned Firms: Risk Willing or Risk Averse?\u00bb\u00a0Administrative Science Quarterly\u00a0vol. 52, 106-137.<\/p>\n<p>N\u00fa\u00f1ez, M., Guti\u00e9rrez, I. &amp; Carmona, S. (2006): \u00abContext Determines Value: Independently Certified Performance and Failure in the Spanish Newspaper Industry, 1966-1993\u00bb,\u00a0Organization Studies\u00a0vol 27 (10), 1513-1531.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>N\u00fa\u00f1ez, M. &amp; Moyano, J. (2006): \u00abNew Size measurement in population ecology\u00bb,\u00a0Small Business Economics\u00a0vol. 26, 61-81.<\/p>\n<p>N\u00fa\u00f1ez-Nickel, M. &amp; Cano-Rodr\u00edguez, M. (2005): \u00abOvercoming the lack of identification in bowman\u2019s paradox Tests: Heteroskedastic behavior of returns\u00bb,\u00a0Management Research\u00a0vol.\u00a03 (3), 209-224<\/p>\n<p>N\u00fa\u00f1ez, M. &amp; Moyano, J. (2004): \u00abOwnership structure of cooperatives as an environmental buffer\u00bb,\u00a0Journal of Management Studies\u00a0vol. 41(7), 1131-1152.<\/p>\n<p>N\u00fa\u00f1ez, M. &amp; Moyano, J. (2004): \u00abRelationship between legitimation, competition, and organizacional death: the current state-of-the-art\u00bb,\u00a0International Journal of Management Reviews\u00a0vol. 5\/6 (1), 43-62.\u00a0\u00a0<\/p>\n<p>Cano, M. &amp; N\u00fa\u00f1ez, M. (2003): \u00abAuthor\u2019s reply: Problems with extending conclusions between Bowman\u2019s paradox and Beta\u2019s death\u00bb,\u00a0OMEGA\u00a0vol. 31 (5), 413-416\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>N\u00fa\u00f1ez, M. &amp; Cano, M. (2002): \u00abA review of research on the negative accounting relationship between risk and return: Bowman\u2019s paradox\u00bb,\u00a0OMEGA\u00a0vol. 30 (1), 1-18\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>G\u00f3mez Mej\u00eda, L, N\u00fa\u00f1ez Nickel, M. &amp; Guti\u00e9rrez Calder\u00f3n, I. (2001): \u00abThe role of family ties in Agency Contracts\u00bb,\u00a0The Academy of Management Journal\u00a0vol. 44 (1), 81-95<\/p>\n<ul>\n<li>\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20manuel.nunez@uc3m.es\"><\/p>\n<p>\t\t\t\t\t\t\t\t\t\tEmail: manuel.nunez@uc3m.es<br \/>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tDirecci\u00f3n \/ oficina: C\/ Madrid, 126 &#8211; 28903 Getafe (Madrid) Spain \/ 7.0.58\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tTel\u00e9fono \/ fax: (34) 91 624 58 46\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<p>\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\" tabindex=\"-1\" aria-label=\"BUSINESS UC3M\"><br \/>\n\t\t\t\t\t\t\t\t<\/a><\/p>\n<h3>\n\t\t\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\"><br \/>\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<p>\n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n","protected":false},"author":1,"template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"categoria-profesional":[63],"area":[79],"class_list":["post-3102","members","type-members","status-publish","hentry","categoria-profesional-catedraticos","area-contabilidad"],"_links":{"self":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/3102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members"}],"about":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/types\/members"}],"author":[{"embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":6,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/3102\/revisions"}],"predecessor-version":[{"id":7244,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/3102\/revisions\/7244"}],"wp:attachment":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/media?parent=3102"}],"wp:term":[{"taxonomy":"categoria-profesional","embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/categoria-profesional?post=3102"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/area?post=3102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}