Publikationen (110) Publikationen von ARACELI MORA ENGUIDANOS

filter_list

2025

  1. Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606

    Accounting in Europe

  2. La contabilidad de los bancos como herramienta de estabilidad financiera y los conflictos de interés: un análisis comparado entre los bancos y las cajas de ahorro españolas

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 28, Núm. 2, pp. 362-379

  3. Special issue on governance and accounting regulation

    Journal of Management and Governance, Vol. 29, Núm. 2, pp. 277-280

  4. What about Enforcement? Be Careful What You Wish for, Lest it Come True!

    Accounting in Europe, Vol. 22, Núm. 2, pp. 141-149

2024

  1. Accounting in Europe–20 Years on

    Accounting in Europe

  2. La contabilidad en el mundo: ¿un instrumento para reflejar la realidad económica o para cambiarla?

    Economistas, Núm. 183, pp. 38-47

  3. The role of the public interest in shaping corporate reporting: Challenges for accounting research

    Research Handbook on Financial Accounting (Edward Elgar Publishing Ltd.), pp. 233-250

2023

  1. Dissemination of Accounting Research

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

  2. Información corporativa e interés público: algunas reflexiones

    AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, Núm. 143, pp. 22-24

  3. Spain

    The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe (Springer Suiza), pp. 113-131

  4. Spain

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

2022

  1. Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'

    Accounting and Business Research, Vol. 52, Núm. 6, pp. 680-689

2021

  1. Responsabilidad social corporativa, conflicto de intereses y encaje jurídico: reflexiones sobre la situación actual

    AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, Núm. 134, pp. 15-17

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. A vueltas con los objetivos de la información contable: ¿un nuevo paradigma contable?

    AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, Núm. 127, pp. 39-42

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

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

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

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

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

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

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

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

  6. The future of ‘serious games’ in accounting education: A Delphi study

    Journal of Accounting Education, Vol. 46, pp. 43-52