Begoña Giner
Full Professor in Accounting and Finance (University of Valencia)
Prof. Giner plays an active role in accounting policy-making as an advisor to the Spanish government’s ICAC Commission of Experts on the implementation of the IFRS in Spain (2001), and as a member of the Technical Expert Group of the European Financial Reporting Advisory Group (EFRAG). Her research interests focus on international market-based accounting. She is an Associate Editor of the European Accounting Review and has extensive experience of managing large collaborative research projects.
Master of Science in Accounting and Finance, London School of Economics 1986
PhD in Business Studies, with Extraordinary Award, University of Valencia, 1982
Chartered Accountant, member of the Spanish Institute of Chartered Accountants since 1979
Degree in Business Studies, with Extraordinary Award, University of Valencia, 1976
Member of the Technical Expert Group op the European Financial Reporting Advisory Group (EFRAG TEG) since 2001 up to 2005
Visiting professor:
University of Amsterdam (The Netherlands) 2004
University of Rosario (Argentina) 2000
University of Glasgow (UK) 1999 and 1996
University of Strathclyde (UK) 1995
Research areas
International Financial Accounting, Financial Reporting and Analysis, Economic Consequences of Accounting, Accounting Policy Choice.
Selected publications
“An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings”, with R. Iñiguez, Accounting and Business Research, 2006
“Earnings conservatism: Panel data evidence from the European Union and the United States”, with Grambovas, C. and D. Christodolou, Abacus, Vol 42: 3-4, 2006, 354-378.
“The risk-relevance of accounting data: Evidence from the Spanish stock market”, with C. Reverte, Journal of International Financial Management and Accounting, Vol 17: 3, 2006, pp.175-207
“The value relevance of operating cash flow and accruals: a study on UK”, with N. Garrod and M. Larrán, SA Journal of Accounting Research, Vol 17:1, 2003, pp1-22
“On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom” Journal of Business, Finance and Accounting, with W. Rees, Vol. 28: 9-10, 2001, págs. 1285-1331
“Valuation implications of capital structure: a contextual approach”, European Accounting Review, with C. Reverte, Vol 10, 2001
"The value relevance of the earnings disaggregation provided in the Spanish profit and loss account”, The European Accounting Review, with C. Reverte, vol 8 N, 4, 1999 pp. 609-629
“A Valuation Based Analysis of the Accounting Reforms”, Journal of Management and Governance (3:1), with W. Rees, 1999, pp 31-48
"The influence of company characteristics and accounting regulation on information disclosed by Spanish firms”, The European Accounting Review, vol6 N,1 1997 pp. 45-68
Research funding
"Utilidad de la información económica frente a la financiera para predecir la evolución futura de la empresa" (PB 91- 0687), funded by the Spanish Comisión Interministerial de Ciencia y Tecnología del Ministerio de Educación y Ciencia, from 1992 to1994
"Implicaciones de la elección contable sobre la calidad de la información financiera” (PB95-1254-C02-02), funded by Subdirección General de Enseñanza Superior del Ministerio de Educación y Ciencia, from 1996 till 1999
"El papel del análisis fundamental para la valoración de activos financieros en el mercado de capitales” (PB98-1112-C03-01), funded by Dirección General de Enseñanza Superior e Investigación del Ministerio de Educación y Cultura, from 1999 till 2002
"Accounting Harmonisation and Standardisation in Europe: Enforcement, Comparability and Capital Market Effects” (HARMONIA: IHP-RTN-99-1), funded by European Commission Research Directorates, Human Potential Programme Research Training Networks, from 2000 till 2004
"La convergencia contable como factor de competitividad empresarial y de desarrollo de los mercados bursátiles globalizado: el papel de los aspectos institucionales y empresariales en los países de la Unión Europea,” (SEC2002-04608-C02-02), funded by Spanish Ministry of Education and Science and ERDF from 2003 to 2005.
"Influencia de los factores institucionales en la calidad de la información contable y efectos sobre los mercados de capitales y deuda: impacto en el proceso de integración del mercado europeo”, (SEJ 2005-08644-C02-0) Funded by Spanish Ministry of Education and Science and ERDF from 2005 to 2008.
Other information
Member of the Editorial Board of the journal The European Accounting Review, since 1991
Member of the Editorial Board of the journal Revista Española de Financiación y Contabilidad, since 2000
Member of the ICAC Working Group to develop the Special Accounting Plan for the Health Service Companies (1992)
Member of the ICAC Working Group to collaborate in the International Relationships of ICAC (1994)
Member of the ICAC Working Group to modify the Accounting rules for the foreign currency (1998)
Member of the Technical Accounting Sub-Committee (TASC) of the Contact Committee of the Accounting Directives on behalf of ICAC (1995)
Member of the Administration Board of Asociación Española de Contabilidad y Administración de Empresas (AECA), since 1997
Contact details
Facultad de Economía
Departamento de Contabilidad
Avenida dels Tarongers s/n
46071 Valencia (Spain)
Telephone: +34 96 3828271
Fax: +34 96 3828287
Email: begona.giner@uv.es