Publications (22) ARACELI MORA ENGUIDANOS publications

filter_list Accounting

2024

  1. Accounting in Europe–20 Years on

    Accounting in Europe

2023

  1. Dissemination of Accounting Research

    European Accounting Review, Vol. 32, Núm. 5, pp. 1053-1083

  2. Spain

    SIDREA Series in Accounting and Business Administration (Springer Nature), pp. 113-132

2020

  1. Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis

    Accounting, Auditing and Accountability Journal, Vol. 34, Núm. 7, pp. 1581-1607

2019

  1. Bank loan loss accounting and its contracting effects: the new expected loss models

    Accounting and Business Research, Vol. 49, Núm. 6, pp. 726-752

  2. Prudential supervisors’ independence and income smoothing in European banks

    Journal of Banking and Finance, Vol. 102, pp. 156-176

2018

  1. The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption

    Estudios de economía aplicada, Vol. 36, Núm. 2, pp. 407-428

2017

  1. The Role and the Current Status of IFRS in the Completion of National Accounting Rules–Evidence from Spain

    Accounting in Europe, Vol. 14, Núm. 1-2, pp. 199-206

  2. The monitoring role of female directors over accounting quality

    Journal of Corporate Finance, Vol. 45, pp. 651-668

2015

  1. Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 18, Núm. 1, pp. 99-113

  2. Strategic Accounting Choice Around Firm-Level Labor Negotiations

    Journal of Accounting, Auditing and Finance, Vol. 30, Núm. 2, pp. 246-277

  3. The implications of research on accounting conservatism for accounting standard setting

    Accounting and business research, Vol. 45, Núm. 5, pp. 620-650

2014

  1. Involving academics in the accounting standard setting process: An application of the Delphi methodology to the assessment of IASB proposals

    Journal of Management and Governance, Vol. 18, Núm. 3, pp. 765-791

2012

  1. Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG

    Accounting in Europe, Vol. 9, Núm. 2, pp. 147-170

2010

  1. Strategic accounting choice around firm level labour negotiations

    Working papers = Documentos de trabajo: Serie EC - (Instituto Valenciano de Investigaciones Económicas)

2006

  1. Performance Reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

    Accounting in Europe, Vol. 3, Núm. 1, pp. 35-63

2001

  1. El proceso de armonización contable en Europa: análisis de la relación entre la investigación contable y la evolución de la realidad económica

    Revista española de financiación y contabilidad, Núm. 107, pp. 103-128

2000

  1. Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

    European accounting review, Vol. 9, Núm. 3, pp. 349-369

  2. Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

    European Accounting Review, Vol. 9, Núm. 3, pp. 349-369

1999

  1. Variables explicativas de los sistemas de regulación contable: influencia de la profesión en los países de la Unión Europea

    Revista española de financiación y contabilidad, Núm. 100, pp. 291-326