Publications (143) BEGOÑA GINER INCHAUSTI publications

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2025

  1. The role of institutional isomorphism in explaining the voluntary IFRS adoption

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 28, Núm. 1, pp. 18-31

2024

  1. Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?

    Revista española de financiación y contabilidad, Vol. 53, Núm. 4, pp. 395-426

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

    Economistas, Núm. 183, pp. 38-47

  3. Las normas de los informes de sostenibilidad: un paso adelante hacia la economía sostenible

    Ciencias sociales y jurídicas. Las universidades como motor de cambio ecosocial: sostenibilización curricular (Tirant lo Blanch), pp. 415-436

  4. Targets’ earnings management and ownership decisions in M&A: Can less be more ?

    Finance Research Letters, Vol. 62

  5. The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting

    Accounting in Europe

  6. 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. Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts

    Journal of Accounting and Public Policy, Vol. 42, Núm. 6

  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. Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?

    Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Vol. 53, Núm. 4, pp. 395-426

  4. The decision to present comparative financial statements in a mandatory IFRS adoption setting

    Baltic Journal of Management, Vol. 18, Núm. 3, pp. 350-365

2022

  1. A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective

    Sustainability Accounting, Management and Policy Journal, Vol. 13, Núm. 6, pp. 1284-1309

  2. Earnings management of target firms and deal premiums: The role of industry relatedness

    British Accounting Review, Vol. 54, Núm. 2

  3. Family entrepreneurial orientation as a driver of longevity in family firms: a historic analysis of the ennobled Trenor family and Trenor y Cía

    Business History, Vol. 64, Núm. 2, pp. 327-358

  4. Is goodwill impairment disclosure used as an impression management strategy?

    Baltic Journal of Management, Vol. 17, Núm. 4, pp. 429-446

  5. Sustainability reporting: Some challenges from and for the European Union

    Comptabilite Controle Audit, Vol. 28, Núm. 4, pp. 7-20

  6. The effect of mandatory adoption of IFRS on the magnitude of accruals

    Academia Revista Latinoamericana de Administracion, Vol. 35, Núm. 1, pp. 1-19

2021

  1. Novedades en el ámbito de la regulación de los informes de sostenibilidad

    Economistas, Núm. 175, pp. 8-13

  2. Regulación de la información no financiera o de sostenibilidad: una perspectiva europea

    AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, Núm. 135, pp. 26-27

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