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Determinantes de la discrecionalidad directiva en la elección del método contable de las participaciones en negocios conjuntos

Giner, Begoña; Verón, Carmen - In: Revista española de financiación y contabilidad 41 (2012) 156, pp. 589-613

Persistent link: https://www.econbiz.de/10010097553

Predicción del fracaso empresarial en los sectores de construcción e inmobiliario : modelos generales versus específicos

Gill de Albornoz, Belén; Giner, Begoña - In: Universia business review : revista trimestral de … 39 (2013), pp. 118-131

Persistent link: https://www.econbiz.de/10010185609

Introduction

Giner, Begoña; Rees, William - In: European accounting review 14 (2005) 1, pp. 95-100

Persistent link: https://www.econbiz.de/10007227306

Globalisation of Accounting Standards

Godfrey, Jayne M.; Chalmers, Keryn; Giner, Begoña - In: The accounting review : a journal of the American … 83 (2008) 3, pp. 859-860

Persistent link: https://www.econbiz.de/10008062639

Is goodwill impairment disclosure used as an impression management strategy?

Pardo, Francisca; Giner Inchausti, Begoña - In: Baltic journal of management : BJM 17 (2022) 4, pp. 429-446

Persistent link: https://www.econbiz.de/10013363425

The decision to present comparative financial statements in a mandatory IFRS adoption setting

Sanchez, Francisco; Giner Inchausti, Begoña; Gill de … - In: Baltic journal of management : BJM 18 (2023) 3, pp. 350-365

Persistent link: https://www.econbiz.de/10014331083

The role of the public interest in shaping corporate reporting : challenges for accounting research

Giner Inchausti, Begoña; Mora, Araceli - In: Research handbook on financial accounting, (pp. 233–250). 2024

Persistent link: https://www.econbiz.de/10014475716

Due process as a legitimating mechanism : participation and responsiveness in the development of IFRS 17 : insurance contracts

Arce, Miguel; Giner Inchausti, Begoña; Taleb, Mohammed Amin - In: Journal of accounting and public policy 42 (2023) 6, pp. 1-19

Persistent link: https://www.econbiz.de/10014461641

Targets' earnings management and ownership decisions in M&A : can less be more?

Perafán-Peña, Héctor Fabio; Gill de Albornoz Noguer, … - In: Finance research letters 62 (2024) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10014530864

On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom

Giner, Begoña; Rees, William - In: Journal of Business Finance & Accounting 28 (2001-11) 9&10, pp. 1285-1331

We investigate whether accounting systems recognise bad news more promptly in earnings than good news, where news is proxied by changes in share price. The analysis is based on a sample of firm/years drawn from France, Germany, and the UK during 1990 to 1998. These three countries are the...

Persistent link: https://www.econbiz.de/10005167734