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Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS : Empirical Evidence from Spanish Market
Aledo Martinez, Juana - 2010
It is generally accepted that International Financial Reporting Standards (IFRS) promote a true and fair presentation … and valuation, with the goal of protecting stakeholders. Adjustments introduced as a consequence of IFRS adoption may … listed on the Spanish Continuous Stock Market that have been using IFRS since 2005 to determine the accounting policy options …
Persistent link: https://www.econbiz.de/10013149875
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Understanding the Spanish Business Innovation Gap : The Role of Spillovers and Firms’ Absorptive Capacity
Montero, Jose Manuel - 2011
labour force, the share of temporary employment and the amount of resources spent in training. In addition to these factors …
Persistent link: https://www.econbiz.de/10013133368
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Nowcasting Spanish GDP Growth in Real Time : 'One and a Half Months Earlier'
de Antonio Liedo, David - 2010
The sharp decline in economic activity registered in Spain over 2008 and 2009 has no precedents in recent history …
Persistent link: https://www.econbiz.de/10013135034
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Firm Behavior, Market Deregulation and Productivity in Spain
Alonso-Borrego, Cesar - 2010
share of temporary employment tends to reduce productivity, the effect being stronger for services firms, which make a more …
Persistent link: https://www.econbiz.de/10013135684
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Mitigating the Pro-Cyclicality of Basel II
Repullo, Rafael - 2010
Policy discussions on the recent financial crisis feature widespread calls to address the pro-cyclical effects of regulation. The main concern is that the new risk-sensitive bank capital regulation (Basel II) may amplify business cycle fluctuations. This paper compares the leading alternative...
Persistent link: https://www.econbiz.de/10013136687
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Credit Supply : Identifying Balance-Sheet Channels with Loan Applications and Granted Loans
Jiménez, Gabriel - 2010
all loans granted in Spain. We find that during the period analyzed both worse economic and tighter monetary conditions …
Persistent link: https://www.econbiz.de/10013137617
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The Incidence of Nominal and Real Wage Rigidity : An Individual-Based Sectoral Approach
Messina, Julian - 2010
sectors in Belgium, Denmark, Spain and Portugal. Our methodology follows the approach recently developed for the International …
Persistent link: https://www.econbiz.de/10013141034
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Monitoring Sub-Central Government Spending in Spain
Fernández-Caballero, Laura - 2011
The evolution of Regional and Local governments' spending in Spain is currently under close scrutiny by national and …
Persistent link: https://www.econbiz.de/10013119437
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Local Versus Aggregate Lending Channels : The Effects of Securitization on Corporate Credit Supply
Jiménez, Gabriel - 2011
estate assets on credit supply for non real-estate firms in Spain over 2000-2010. We show that firm-level equilibrium …
Persistent link: https://www.econbiz.de/10013119808
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Accounting for Changes in the Spanish Wage Distribution : The Role of Employment Composition Effects
Carrasco, Raquel - 2011
Despite a rapid decrease in unemployment and strong GDP and employment growth, real wages barely increased in Spain …
Persistent link: https://www.econbiz.de/10013120495