MANUEL NÚÑEZ-NICKEL
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email:
manuel.nunez@uc3m.es
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address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.58
telefono
phone / fax:
(34) 91 624 58 46 / (34) 91 624 96 07
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BUSINESS UC3M
@UC3M_BUSINESS

MANUEL NÚÑEZ-NICKEL

Professor of Accounting

Research interests

To date, I am developing three research lines:

1. Causal ambiguity, 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. Assurance and  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.

Selected publications

Cano, M., Marquez, G. and Núñez, M. (2017) Experts or rivals: Mimicry and voluntary disclosure. Journal of Business Research. 76: 46-54.

Gago, S. and Núñez, 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 Journal. 26(1): 80-95.

Kapelko, M.; Moyano, J. and Núñez, M. (Forthcoming) Technical Efficiency of Producer Cooperatives vs. Private Firms:  A longitudinal Empirical Study. Journal Small Business Management.

Muiño, F. and Núñez, M. (2016) Multidimensional competition and corporate disclosure. Journal Business Finance and Accounting. 43(3)&(4): 298-328.

Cano, M and Núñez, M. (2015) Aggregation bias in estimates of conditional conservatism: Theory and Evidence. Journal Business Finance and Accounting. 42(1)&(2): 51-78.

Santamaría, L., Núñez, M. and Gago, S. (2010) The role played by interdependences in ERP implementations: An empirical analysis of critical factors that minimize elapsed time. Information and Management. 47: 87-95.

Manuel Núñez-Nickel is Professor of Accounting at the Department of Business Administration at Carlos III University. He holds a Ph. D. in economics from Carlos III University and a Licentiate degree in business and economics from Complutense University in Madrid (Spain). He teaches management accounting to undergrads and grads students.

His research interests center on the influence of strategic-institutional factors on voluntary disclosure. He has published in the Administrative Science Quarterly, Academy of Management Journal, Information and Management, Journal of Business Finance and Accounting, Journal of Management Studies, Organization Studies, Omega, and Small Business Economics.

Camacho, M.M. and Núñez, M. (2009). The Multilayered Nature of Reference Selection. Journal of the American Society for Information Science and Technology. 60 (4): 754-777.

Gómez, L., Haynes, K., Núñez, M., Jacobson, K. and Moyano, J. (2007) Family Owned Firms: Risk Willing or Risk Averse? Administrative Science Quarterly. 52: 106-137.

Núñez, M., Gutiérrez, I. and Carmona, S. (2006) Context Determines Value: Independently Certified Performance and Failure in the Spanish Newspaper Industry, 1966-1993. Organization Studies. 27(10): 1513-1531.      

Núñez, M. and Moyano, J.(2006) New Size measurement in population ecology. Small Business Economics. 26: 61-81.

Núñez, M. and Moyano, J. (2004) Ownership structure of cooperatives as an environmental buffer. Journal of Management Studies. 41(7): 1131-1152.

Núñez, M. and Moyano, J. (2004). Relationship between legitimation, competition, and organizacional death: the current state-of-the-art. International Journal of Management Reviews. 5/6(1): 43-62.  

Cano, M. y Núñez, M. (2003) Author’s reply: Problems with extending conclusions between Bowman’s paradox and Beta’s death. OMEGA. 31(5): 413-416                            

Núñez, M. y Cano, M.(2002) A review of research on the negative accounting relationship between risk and return: Bowman’s paradox. OMEGA. 30(1): 1-18                                      

Gómez Mejía, L, Núñez Nickel, M. y Gutiérrez Calderón, I. (2001) The role of family ties in Agency Contracts. The Academy of Management Journal.. 44(1): 81-95