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Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

Lara, Juan Manuel Garcia; Osma, Beatriz Garcia; … - In: European Accounting Review 16 (2007) 4, pp. 727-755

Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has a low influence over the functioning of the board of directors show a greater degree of accounting conservatism. We measure the influence of the CEO over the board of directors using two...

Persistent link: https://www.econbiz.de/10005495609

The role and current status of IFRS in the completion of national accounting rules : evidence from Spain

Mora, Araceli - In: Accounting in Europe 14 (2017) 1/2, pp. 199-206

Persistent link: https://www.econbiz.de/10011997954

Discussion of "moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk"

Mora, Araceli - In: Accounting and business research 52 (2022) 6, pp. 680-689

Persistent link: https://www.econbiz.de/10013484640

Political interference in private entities' financial reporting and the public interest : evidence from the Spanish financial crisis

Giner, Begoña; Mora, Araceli - In: Accounting, Auditing & Accountability Journal 34 (2020) 7, pp. 1581-1607

Purpose: The study aims to show how the public interest has been argued to justify the political interference in the accounting of financial entities as a tool to face a critical financial situation in a country. And to offer a different perspective of the publicness notion that focuses on the...

Persistent link: https://www.econbiz.de/10012410939

Adquisición de competencias a través de juegos serios en el área contable : un análisis empírico

Calabor, María Sol; Mora, Araceli; Moya, Soledad - In: Revista de contabilidad : RC-SAR 21 (2018) 1, pp. 38-47

Persistent link: https://www.econbiz.de/10012050826

Bank loan loss accounting and its contracting effects : the new expected loss models

Giner Inchausti, Begoña; Mora, Araceli - In: Accounting and business research 49 (2019) 6, pp. 726-752

Persistent link: https://www.econbiz.de/10012226083

The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Persistent link: https://www.econbiz.de/10011415011

Commentary: where is international accounting research going? : issues needing further investigation

Gordon, Elizabeth A.; Gotti, Giorgio; Ho, Joanna H.; … - In: Journal of international accounting auditing & taxation 37 (2019), pp. 1-15

Persistent link: https://www.econbiz.de/10012146095

Prudential supervisors' independence and income smoothing in European banks

García Osma, Beatriz; Mora, Araceli; Porcuna-Enguix, Luis - In: Journal of banking & finance 102 (2019), pp. 156-176

Persistent link: https://www.econbiz.de/10012162774

The monitoring role of female directors over accounting quality

García Lara, Juan Manuel; García Osma, Beatriz; Mora, … - In: The journal of corporate finance : contracting, … 45 (2017), pp. 651-668

Persistent link: https://www.econbiz.de/10011761000