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Opportuinistic accounting practices around stock-financed mergers in Spain

Pastor-Llorca, María J.; Poveda Fuentes, Francisco - In: International mergers and aquisitions activity since …, (pp. 261-277). 2007

Persistent link: https://www.econbiz.de/10003499845

Earnings management and the long-run performance of Spanish initial public offerings

Pastor-Llorca, María J.; Poveda Fuentes, Francisco - In: Initial public offerings : an international perspective, (pp. 81-112). 2007

Persistent link: https://www.econbiz.de/10003523396

Earnings management as an explanation of the equity issue puzzle

Pastor, María Jesús (contributor); … - 2005 - 1. ed.

Persistent link: https://www.econbiz.de/10002646371

Cuestiones estadísticas sobre modelos y contrastes de ajustes por devengo anormales

Poveda Fuentes, Francisco (contributor) - 2001 - [Elektronische Ressource], 1. ed

Persistent link: https://www.econbiz.de/10001595816

The Effect of IFRS Adoption on Balance-Sheet Conservatism : The Spanish Case

Iniguez, Raul - 2013

This study aims to analyze the effect on accounting conservatism of IFRS adoption in Spain. Following evidence found in previous studies we expect a decline in balance-sheet accounting conservatism due to this change towards a more Anglo-Saxon accounting system. Using a sample of Spanish and UK...

Persistent link: https://www.econbiz.de/10013081597