← Search Journal of Banking & Finance Vol. 191 2026 Governance effort reallocation by institutional owners Sergio J. García; José M. Martín-Flores; Alvaro Remesal1 1 Bank of Spain DOI10.1016/j.jbankfin.2026.107795 Volume191 Pages107795 Languageen Sources crossref openalex Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓