Does corporate governance differ by sector? An analysis under good practice criteria. The case of Spain

• Javier Corral-Lage,

  Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

  Affiliation Financial Economics I Department, Faculty of Business Administration, University of the Basque Country (UPV/EHU), Bilbao, Spain

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• Asier Garayeta,

  Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

  Affiliation Financial Economics I Department, Faculty of Business Administration, University of the Basque Country (UPV/EHU), Bilbao, Spain

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• Eduardo Trigo,

  Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

  Affiliation Finance and Accounting Department, University of Malaga (UMa), Málaga, Spain

  https://orcid.org/0000-0002-8358-1212

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• J. Iñaki De la Peña

  Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

  * E-mail: jinaki.delapena@ehu.eus

  Affiliation Financial Economics I Department, Faculty of Business Administration, University of the Basque Country (UPV/EHU), Bilbao, Spain

  https://orcid.org/0000-0002-7478-5571

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