Publications (19) ARACELI MORA ENGUIDANOS publications

filter_list General Finance

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

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. Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation

    Journal of International Accounting, Auditing and Taxation, Vol. 37

  3. Fair Value Accounting: The Eternal Debate–AinE EAA Symposium, May 2018

    Accounting in Europe, Vol. 16, Núm. 3, pp. 237-255

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

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

2012

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

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

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

2003

  1. On the persistent understatement of shareholder¿s equity around Europe

    Revista española de financiación y contabilidad, Núm. 115, pp. 44-68

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

1998

  1. The early adoption of consolidated accounting in Spain

    European Accounting Review, Vol. 7, Núm. 4, pp. 675-696

1994

  1. The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain

    Accounting and Business Research, Vol. 25, Núm. 97, pp. 41-53