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Special issue: International Accounting Policy Forum

Clatworthy, Mark (ed.); Lara, Juan Manuel Garcia (ed.); … - 2016

Persistent link: https://www.econbiz.de/10011578242

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 of politics and economics in the International Financial Reporting Standards (IFRS) adoption

Mora, Araceli - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 407-428

Persistent link: https://www.econbiz.de/10011972778

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