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| P2009-105 | Schleicher, T., A. Tahoun and M. Walker, 2009, IFRS adoption in Europe and investment‐cash flow sensitivity: outsider versus insider economy, The International Journal of Accounting, forthcoming. | |
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| P2009-102 | Kosi, U., 2009, Book review: International corporate reporting: a comparative approach by Clare Roberts, Pauline Weetman and Paul Gordon, The International Journal of Accounting, 44(4), 415‐418 | |
| P2009-101 | Kiosse, V., 2009, Discussion of U.S. Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets”, Journal of Business Finance and Accounting, 36 (3‐4), 327‐335. | |
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| P2009-94 | Herranz, F. and B. García Osma, 2009, Background and recent developments in fair value measurement: From FASB’s 1996 four decisions to the recent financial crisis, Spanish Journal of Finance and Accounting, forthcoming. | |
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| P2009-92 | García Osma, B., 2009, Book Review: Corporate Governance by Kenneth A. Kim y John R. Nofsinger, The International Journal of Accounting, 45(1), forthcoming. | |
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| P2009-90 | García Lara, J.M., B. García Osma and F. Peñalva, 2009, The economic determinants of conditional conservatism, Journal of Business Finance and Accounting, 36(3‐4), 336‐372. | |
| P2009-89 | García Lara, J.M., B. García Osma and F. Peñalva, 2009, Accounting conservatism and corporate governance, Review of Accounting Studies, 14(1), 161‐201. | |
| P2009-88 | García Lara, J.M., B. García Osma and E. Neophytou, 2009, Earnings quality in ex‐post failed firms, Accounting and Business Research, 39(2), 119‐138. | |
| P2009-87 | Florou, A., 2009, The role of taxes in compensation: a case of shareholder expropriation, European Accounting Review, forthcoming. | |
| P2009-86 | Ding, Y., T. Jeanjean and H. Stolowy, 2009, “Observations on measuring the differences between domestic accounting standards and IAS: A reply”, Journal of Accounting and Public Policy, 28(2), 154‐161. | |
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| P2009-84 | Cañibano, L., E. García, B. García Osma and A. Gisbert, 2009, Los activos intangibles en la nueva regulación contable, Revista AECA, 85, 12‐16. | |
| P2009-83 | Cañibano, L., 2009, Contribución de AECA a una mayor transparencia de la información corporativa, Revista AECA, 87, 34‐36. | |
| P2009-82 | Cañibano, L. and P. Sánchez, 2009, Intangibles in Universities. Current challenges for measuring and reporting, Journal of Human Resources Costing and Accounting, 13(2), 93‐104. | |
| P2009-81 | Cañibano, L. and F. Herranz, 2009, Las provisiones bancarias y las normas contables internacionales, Consejeros, 44(diciembre), forthcoming. | |
| P2009-80 | Cañibano, L. and F. Herranz, 2009, La crisis financiera internacional y el valor razonable, Consejeros, 34(diciembre), 14‐19. | |
| P2009-79 | Cañibano, L. and F. Alberto, 2009, El control del cumplimiento de la información financiera: un análisis Delphi de la reciente reacción reformista, Contabilidade e Gestao, forthcoming. | |
| P2009-78 | Cañibano, L. and A. Gisbert, 2009, Los elementos patrimoniales de las cuentas anuales en el nuevo PGC: principales implicaciones de su definición en el tratamiento y registro contable de las transacciones, Revista AECA, 83 (septiembre), 32‐35. | |
| P2009-77 | Cañibano, L. and A. Gisbert, 2009, Concesiones administrativas: tratamiento e implicaciones contables de su adopción en el marco de la nueva IFRIC 12, Revista Cuenta con IGAE, 23(diciembre), forthcoming. | |
| P2009-76 | Buijink, W., E. Peek and R. Cuijpers, 2009, Creditors' and shareholders' reporting demands in public versus private firms: evidence from Europe, Contemporary Accounting Research, forthcoming. | |
| P2009-75 | Bruggemann, U., 2009, Book review: Company valuation under IFRS by Nick Antill and Kenneth Lee, The International Journal of Accounting, 44(2) 208‐210. | |
| P2009-74 | Beuselinck, C., M. Deloof and Manigart, 2009, Private equity involvement and earnings quality, Journal of Business Finance and Accounting, 36(5‐6), June/July 587‐615. | |
| P2009-73 | Alves, P., P.F. Pope and S. Young, 2009, Cross‐border accounting information transfers: evidence from profit warnings issued by European firms, Accounting and Business Research 29(5) 449‐472. | |
| P2009-72 | Alves, P. and J. Moreira, 2009, The adoption of the International Financial Reporting Standards in Portugal: can expected costs be reduced?, Revista Universo Contábil, 5(3) 156‐164. | |
| P2008-71 | Young, S., 2008, Discussion of Do acquirers overstate earnings prior to a share for share bid?, Journal of Business Finance and Accounting, 35(5&6), 671-678. | |
| P2007-70 | Van der Meulen, S., A. Gaeremynck and M. Willekens, 2007, Attribute differences between U.S. GAAP and IFRS earnings: an exploratory study, International Journal of Accounting, 42(2), 123-142. | |
| P2008-69 | Szczesny, A., A. Lenk, and T. Huang, 2008, Substitution, availability and preferences in earnings management: empirical evidence from China, Review of Managerial Science, 2, 129-160. | |
| P2008-68 | Oswald, D. and S. Young, 2008, Tax efficient payout mechanisms: The case of B share schemes and capital repayments via a court approved scheme of arrangement, Accounting and Business Research, 38(1), 49-70. | |
| P2008-67 | Oswald, D. and S. Young, 2008, Open market share reacquisitions, surplus cash, and agency problems, Journal of Banking and Finance, 32(5), 795-806. | |
| P2008-66 | O’Hanlon, J. and P. Taylor, 2008, The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence, Accounting and Business Research, 37(4), 267-284. | |
| P2008-65 | Mora, A., 2008, Property plan and equipment in the new Spanish General Accounting Plan 2007: main changes in recognition and valuation, Harvard-Deusto Finanzas y Contabilidad, 85, 16-30. | |
| P2007-64 | Mora, A. and Serra, V., 2007, Consideraciones generales sobre el nuevo Plan General Contable y el nuevo Plan General Contable para PYMES, in: Reforma mercantil y Plan General de Contabilidad, Ed. COEV. | |
| P2007-63 | Mora, A. and P.J. Vázquez, 2007, La relevancia valorativa de las pérdidas: evidencia empírica en España, Revista de Economía Financiera, 13(3), 8-37. | |
| P2008-62 | Mora, A. and A. Sabater, 2008, Evidence of income-decreasing earnings management before labour negotiations with the firms, Investigaciones Económicas, 32(2), 1-50. | |
| P2007-61 | Mora, A., 2007, Recognition and valuation of non derivaties finnacial instruments, Revista del Instituto de Estudios Económicos, 3(2). | |
| P2008-60 | McMeeking, K.P., K.V. Peasnell and P.F. Pope, 2008, The effect of audit firm mergers on audit pricing in the UK, Accounting and Business Research, forthcoming. | |
| P2008-59 | McMeeking, K.P., K.V. Peasnell and P.F. Pope, 2008, The determinants of the UK big firm premium, Accounting and Business Research, forthcoming. | |
| P2007-58 | Lopes, P.T., 2007, IAS 39, Financial Management (CIMA), October, 38-41. | |
| P2007-57 | Lopes, P.T., 2007, Accounting for electricity derivatives under IAS 39, Journal of Derivatives and Hedge Funds, 13(3), 233-246. | |
| P2007-56 | Lopes, P.T. and L.L. Rodrigues, 2007, Accounting for financial instruments: an analysis of the determinants of disclosure in the Portuguese stock exchange, The International Journal of Accounting, 42(1), 25-56. | |
| P2007-55 | Lopes, P.T. and L.L. Rodrigues, 2007, Accounting for financial instruments: a comparison of European companies' practices with IAS 32 and IAS 39, in: Previts, G. (Ed.), Research in Accounting Regulation, 20, Elsevier Limited. | |
| P2008-54 | Landsman, W., K.V. Peasnell and C. Shakespeare, 2008, Are asset securitizations sales or loans?, The Accounting Review, 8(5), 1251-1272. | |
| P2007-53 | Keswani, A., J. Yang and S. Young, 2007, Do share buy-backs provide price support? Evidence from mandatory non-trading periods, Journal of Business Finance and Accounting, 34(5-6), 840-860. | |
| P2008-52 | Joos, P., 2008, Is IFRS bringing higher reporting quality to the table?, Management Control & Accounting, 12, 18-25. | |
| P2008-51 | Joos, P. and A. Zhdanov, 2008, Earnings and equity valuation in the biotech industry: theory and evidence, Financial Management, 37(3), 431-459. | |
| P2008-50 | Jeanjean, T. and H. Stolowy, 2008, Les analystes financiers contribuent-ils à la qualité de l’information financière ?, in: Ramanantsoa, B. (Ed.), L’Art du Management Leadership Performance Développement Durable, HEC Paris, Les Echos, Pearson, Paris, 103-110. | |
| P2008-49 | Jeanjean, T. and H. Stolowy, 2008, Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption, Journal of Accounting and Public Policy, forthcoming. | |
| P2007-48 | Jaafar, A. and S.J. McLeay, 2007, Country effects and sector effects on the harmonization of accounting policy choice, Abacus, 43(2), 156-189. | |
| P2008-47 | Gupta, A., D. Otley and S. Young, 2008, Does superior firm performance lead to higher quality outside directorships?, Accounting, Auditing and Accountability Journal, 21(7), 907-932. | |
| P2008-46 | Guillamón, E., and B. García Osma, 2008, La presentación oportunista de la información financiera en las notas de prensa, Revista de Contabilidad y Tributación, 301, April: 167-202. | |
| P2007-45 | Gore, P., P.F. Pope and A. Singh, 2007, Earnings management and the distribution of earnings relative to target: UK evidence, Accounting and Business Research, 37(2), 123-149. | |
| P2008-44 | Giner, B., 2008, Recientes desarrollos en relación con la adopción de las NIIF en la UE (y en los EEUU), Revista de Aeca , 42-44. | |
| P2008-43 | Giner, B., 2008, Book review: Globalisation of accounting standards, The Accounting Review, 83(3), 859-860. | |
| P2007-42 | Giner, B., 2007, La interpretación de las NIIF y su convergencia con los US GAAP, Partida Doble, 190, 52-69. | |
| P2007-41 | Giner, B., 2007, La contabilización del inmovilizado material en el nuevo Plan General de Contabilidad, Revista del Instituto de Estudios Económicos, 2-3, 213-233. | |
| P2007-40 | Giner, B., 2007, La contabilidad de los derechos de emisión: una perspectiva internacional, Revista Española de Financiación y Contabilidad, 36(133), 175-193. | |
| P2007-39 | Giner, B. and F. Pardo, 2007, La relevancia del fondo de comercio y su amortización en el mercado de capitales: una perspectiva europea, Revista Española de Financiación y Contabilidad, 36(134), 389-415. | |
| P2008-38 | Gebhardt, G., 2008, Book review: The Global Accounting Experiment by Nicolas Véron, The Accounting Review, 83(3), 861-862. | |
| P2008-37 | Gebhardt, G., 2008, Accounting for credit risk: are the rules setting the right incentives?, International Journal of Financial Services Management, 3(1), 24–44. | |
| P2008-36 | Gebhardt, G. and G. Dean, 2008, Commentary on Siena Open Forum: Conceptual framework, Abacus, 44(2), 217-224. | |
| P2008-35 | Garrod, N., U. Kosi, and A. Valentincic, 2008, Asset write-offs in the absence of agency problems, Journal of Business Finance and Accounting, 35(3&4), 307-330. | |
| P2008-34 | García Osma, B., 2008, Board independence and real earnings management: The case of R&D expenditure, Corporate Governance, 16(2), 116-131. | |
| P2008-33 | García Osma, B. and S. Young, 2008, R&D expenditure and earnings targets, European Accounting Review, forthcoming. | |
| P2008-32 | García Lara, J.M., J.A. Rueda and P.J. Vázquez, 2008, Conservatism of earnings reported under International Accounting Standards: a comparative study, Spanish Journal of Finance and Accounting, 138. | |
| P2008-31 | García Lara, J.M., B. García Osma and F. Peñalva, 2008, The economic determinants of conditional conservatism, Journal of Business Finance and Accounting, forthcoming. | |
| P2008-30 | García Lara, J.M., B. García Osma and F. Peñalva, 2008, Accounting conservatism and corporate governance, Review of Accounting Studies, forthcoming. | |
| P2007-29 | García Lara, J.M., B. García Osma and F. Peñalva, 2007, Board of directors' characteristics and conditional accounting conservatism: Spanish evidence, European Accounting Review, 15(6), 727-755. | |
| P2008-28 | García Lara, J. M., B. García Osma, and E. Neophytou, 2008, Earnings quality in ex-post failed firms, Accounting and Business Research, forthcoming. | |
| P2008-27 | Gaeremynck, A., S. Van der Meulen and M. Willekens, 2008, Audit-firm portfolio characteristics and client financial reporting quality, European Accounting Review, 17(2), 243-270. | |
| P2007-26 | Fernandes Ferreira, L., J.M. García Lara and T. Gonzalvez, 2007, Accounting conservatism in Portugal, Revista de Administracao Contemporanea, 11, 163-189. | |
| P2008-25 | Ding, Y., T. Jeanjean and H. Stolowy, 2008, The impact of firms’ internationalization on financial statement presentation: Some French evidence, Advances in Accounting, incorporating Advances in International Accounting, 24(1), 145-156. | |
| P2008-24 | Ding, Y., Richard, J. and Stolowy, H., 2008, Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model, Accounting, Organizations and Society, 33(7/8), 718-755. | |
| P2007-23 | Ding, Y., H. Stolowy and M. Tenenhaus, 2007, R&D productivity: an exploratory international study, Review of Accounting and Finance, 6(1), 86-101. | |
| P2007-22 | Ding, Y., G. Entwistle and H. Stolowy, 2007, Identifying and coping with balance sheet differences: a comparative analysis of U.S., Chinese, and French oil and gas firms using the ‘statement of financial structure’, Issues in Accounting Education, 22(4), 591-606; teaching notes, 32-43. | |
| P2008-21 | Ding Y., T. Jeanjean and H. Stolowy, 2008, Observations on measuring the differences between domestic accounting standards and IAS: A reply, Journal of Accounting and Public Policy, forthcoming. | |
| P2008-20 | Daske, H., L. Hail, C. Leuz, and R.S. Verdi, 2008, Mandatory IFRS reporting around the world: early evidence on the economic consequences, Journal of Accounting Research, 46(5), 1085-1142. | |
| P2007-19 | Daske, H., L. Hail, C. Leuz and R. Verdi, 2007, Adopting a label: Heterogeneity in the economic consequences of IFRS adoptions, Journal of Accounting, Auditing and Finance, forthcoming. | |
| P2008-18 | Dargenidou, C., S.J. McLeay and I. Raonic, 2007, Ownership, investor protection and earnings expectations, Journal of Business Finance and Accounting, 34(1-2), 247-268. | |
| P2008-17 | Clatworthy, M., D. Peel and P.F. Pope, 2007, Evaluating the properties of analysts' forecasts: a bootstrap approach, British Accounting Review, 39(1), 3-13. | |
| P2008-16 | Choi, Y-S, S. Lin, M. Walker and S. Young, 2007, Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings, Review of Accounting Studies, 12(4), 595-622. | |
| P2008-15 | Cañibano, L., 2008, La contabilidad como práctica social e institucional: gestión contable de beneficios, in: Libro Homenaje a Miguel Beltrán, CIS, Madrid, forthcoming. | |
| P2008-14 | Cañibano, L., 2008, Higher education in business administration in Spain: adapting to the European area of higher education, Revista Española de Financiación y Contabilidad, 139, 589-598. | |
| P2008-13 | Cañibano, L., 2008, Aspectos generales de la reforma contable, en: Primera Aplicación del Nuevo PGC: Cierre Contable 2008, AECA, Madrid. | |
| P2008-12 | Cañibano, L. and P. Sánchez, 2008, Intellectual capital management and reporting in universities and research institutions, Estudios de Economía Aplicada, 26(2), 7-26. | |
| P2008-11 | Cañibano, L. and P. Sánchez, 2008, Intangibles in Universities. Current challenges for measuring and reporting, Human Resources Costing and Accounting, forthcoming. | |
| P2008-10 | Cañibano, L. and F. Alberto, 2008, El control institucional de la información financiera: aplicación de un estudio Delphi, Revista Española de Financiación y Contabilidad, 140, 629-663. | |
| P2008-9 | Cañibano, L. and E. de las Heras, 2008, Enforcement in the European Union, a comparative survey: Spain and the UK, IR Top Academy, 4, 51-57. | |
| P2008-8 | Cañibano, L. and A. Mora, 2008, Evaluating the statistical significance of “de facto” accounting harmonization: A study of European global players, in: Nobes, C. and D. Alexander (Eds.), International Financial Reporting Standards: Critical Prespectives on Business and Management, Routledge, London, forthcoming. | |
| P2008-7 | Cañibano, L. and A. Gisbert, 2008, La reforma contable en España: principales novedades, in: Reforma Contable 2008 (1) Alcance y Marco Legal, KPMG- Expansión- AECA, Madrid. | |
| P2008-6 | Cañibano, L. and A. Gisbert, 2008, El proceso de armonización contable internacional, la estrategia europea y la adaptación de la normativa contable en España, Contaduría, forthcoming. | |
| P2008-5 | Cañibano, L. and A. Gisbert, 2008, El proceso de adaptación del ordenamiento contable español a la normativa internacional: implicaciones de las definiciones de los elementos patrimoniales recogidas en el nuevo plan general de contabilidad, Noticias de la Unión Europea, forthcoming. | |
| P2007-4 | Cañibano, L. and A. Gisbert, 2007, Los activos intangibles en el nuevo Plan General Contable, Revista del Instituto de Estudios Económicos, 2-3, 191-212. | |
| P2008-3 | Cañibano, L, A. Gisbert, B. García Osma, and E. García, 2008, Los Intangibles en la Regulación Contable, AECA- IAI, forthcoming. | |
| P2008-2 | Bruggemann, U., 2008, Book review: Company valuation under IFRS by Nick Antill and Kenneth Lee, The International Journal of Accounting, forthcoming. | |
| P2008-1 | Beuselinck, C., M. Deloof and S. Manigart, 2008, Private equity investments and disclosure policy, European Accounting Review, 17(4), 609-634. | |
