Publications

ReferencePaper
P-1Beuselinck, C., M. Deloof and S. Manigart, 2008, Private equity investments and disclosure policy, European Accounting Review, 17(4), 609-634.PDF logo
P-2Bruggemann, U., 2008, Book review: Company valuation under IFRS by Nick Antill and Kenneth Lee, The International Journal of Accounting, forthcoming.
P-3Cañibano, L, A. Gisbert, B. García Osma, and E. García, 2008, Los Intangibles en la Regulación Contable, AECA- IAI, forthcoming.PDF logo
P-4Cañibano, L. and A. Gisbert, 2007, Los activos intangibles en el nuevo Plan General Contable, Revista del Instituto de Estudios Económicos, 2-3, 191-212.PDF logo
P-5Cañibano, 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.PDF logo
P-6Cañibano, 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.PDF logo
P-7Cañibano, 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.PDF logo
P-8Cañibano, 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.PDF logo
P-9Cañibano, 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.PDF logo
P-10Cañibano, 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.PDF logo
P-11Cañibano, L. and P. Sánchez, 2008, Intangibles in Universities. Current challenges for measuring and reporting, Human Resources Costing and Accounting, forthcoming.
P-12Cañibano, L. and P. Sánchez, 2008, Intellectual capital management and reporting in universities and research institutions, Estudios de Economía Aplicada, 26(2), 7-26.
P-13Cañibano, L., 2008, Aspectos generales de la reforma contable, en: Primera Aplicación del Nuevo PGC: Cierre Contable 2008, AECA, Madrid.PDF logo
P-14Cañibano, 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.PDF logo
P-15Cañibano, L., 2008, La contabilidad como práctica social e institucional: gestión contable de beneficios, in: Libro Homenaje a Miguel Beltrán, CIS, Madrid, forthcoming.PDF logo
P-16Choi, 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.PDF logo
P-17Clatworthy, M., D. Peel and P.F. Pope, 2007, Evaluating the properties of analysts' forecasts: a bootstrap approach, British Accounting Review, 39(1), 3-13.PDF logo
P-18Dargenidou, 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.PDF logo
P-19Daske, 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.
P-20Daske, 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.PDF logo
P-21Ding 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.PDF logo
P-22Ding, 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.PDF logo
P-23Ding, Y., H. Stolowy and M. Tenenhaus, 2007, R&D productivity: an exploratory international study, Review of Accounting and Finance, 6(1), 86-101.PDF logo
P-24Ding, 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.PDF logo
P-25Ding, 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.PDF logo
P-26Fernandes Ferreira, L., J.M. García Lara and T. Gonzalvez, 2007, Accounting conservatism in Portugal, Revista de Administracao Contemporanea, 11, 163-189.PDF logo
P-27Gaeremynck, 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.PDF logo
P-28García Lara, J. M., B. García Osma, and E. Neophytou, 2008, Earnings quality in ex-post failed firms, Accounting and Business Research, forthcoming.PDF logo
P-29García 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.PDF logo
P-30García Lara, J.M., B. García Osma and F. Peñalva, 2008, Accounting conservatism and corporate governance, Review of Accounting Studies, forthcoming.PDF logo
P-31García Lara, J.M., B. García Osma and F. Peñalva, 2008, The economic determinants of conditional conservatism, Journal of Business Finance and Accounting, forthcoming.PDF logo
P-32García 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.PDF logo
P-33García Osma, B. and S. Young, 2008, R&D expenditure and earnings targets, European Accounting Review, forthcoming.PDF logo
P-34García Osma, B., 2008, Board independence and real earnings management: The case of R&D expenditure, Corporate Governance, 16(2), 116-131.PDF logo
P-35Garrod, 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.PDF logo
P-36Gebhardt, G. and G. Dean, 2008, Commentary on Siena Open Forum: Conceptual framework, Abacus, 44(2), 217-224.PDF logo
P-37Gebhardt, G., 2008, Accounting for credit risk: are the rules setting the right incentives?, International Journal of Financial Services Management, 3(1), 24–44.PDF logo
P-38Gebhardt, G., 2008, Book review: The Global Accounting Experiment by Nicolas Véron, The Accounting Review, 83(3), 861-862.PDF logo
P-39Giner, 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.PDF logo
P-40Giner, B., 2007, La contabilidad de los derechos de emisión: una perspectiva internacional, Revista Española de Financiación y Contabilidad, 36(133), 175-193.PDF logo
P-41Giner, B., 2007, La contabilización del inmovilizado material en el nuevo Plan General de Contabilidad, Revista del Instituto de Estudios Económicos, 2-3, 213-233.PDF logo
P-42Giner, B., 2007, La interpretación de las NIIF y su convergencia con los US GAAP, Partida Doble, 190, 52-69.PDF logo
P-43Giner, B., 2008, Book review: Globalisation of accounting standards, The Accounting Review, 83(3), 859-860.PDF logo
P-44Giner, B., 2008, Recientes desarrollos en relación con la adopción de las NIIF en la UE (y en los EEUU), Revista de Aeca , 42-44.PDF logo
P-45Gore, 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.PDF logo
P-46Guillamón, 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.PDF logo
P-47Gupta, 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.PDF logo
P-48Jaafar, A. and S.J. McLeay, 2007, Country effects and sector effects on the harmonization of accounting policy choice, Abacus, 43(2), 156-189.PDF logo
P-49Jeanjean, 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.
P-50Jeanjean, 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.
P-51Joos, P. and A. Zhdanov, 2008, Earnings and equity valuation in the biotech industry: theory and evidence, Financial Management, 37(3), 431-459.PDF logo
P-52Joos, P., 2008, Is IFRS bringing higher reporting quality to the table?, Management Control & Accounting, 12, 18-25.
P-53Keswani, 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.PDF logo
P-54Landsman, W., K.V. Peasnell and C. Shakespeare, 2008, Are asset securitizations sales or loans?, The Accounting Review, 8(5), 1251-1272.PDF logo
P-55Lopes, 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.PDF logo
P-56Lopes, 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.PDF logo
P-57Lopes, P.T., 2007, Accounting for electricity derivatives under IAS 39, Journal of Derivatives and Hedge Funds, 13(3), 233-246.PDF logo
P-58Lopes, P.T., 2007, IAS 39, Financial Management (CIMA), October, 38-41.
P-59McMeeking, K.P., K.V. Peasnell and P.F. Pope, 2008, The determinants of the UK big firm premium, Accounting and Business Research, forthcoming.PDF logo
P-60McMeeking, 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.PDF logo
P-61Mora, A., 2007, Recognition and valuation of non derivaties finnacial instruments, Revista del Instituto de Estudios Económicos, 3(2).
P-62Mora, A. and A. Sabater, 2008, Evidence of income-decreasing earnings management before labour negotiations with the firms, Investigaciones Económicas, 32(2), 1-50.PDF logo
P-63Mora, A. and P.J. Vázquez, 2007, La relevancia valorativa de las pérdidas: evidencia empírica en España, Revista de Economía Financiera, 13(3), 8-37.PDF logo
P-64Mora, 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.
P-65Mora, 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.PDF logo
P-66O’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.PDF logo
P-67Oswald, D. and S. Young, 2008, Open market share reacquisitions, surplus cash, and agency problems, Journal of Banking and Finance, 32(5), 795-806.PDF logo
P-68Oswald, 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.PDF logo
P-69Szczesny, 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.PDF logo
P-70Van 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.PDF logo
P-71Young, 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.PDF logo