BEGOÑA
GINER INCHAUSTI
CATEDRÁTICO/A DE UNIVERSIDAD
Publicaciones (137) Publicaciones de BEGOÑA GINER INCHAUSTI
2024
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La contabilidad en el mundo: ¿un instrumento para reflejar la realidad económica o para cambiarla?
Economistas, Núm. 183, pp. 38-47
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Targets’ earnings management and ownership decisions in M&A: Can less be more ?
Finance Research Letters, Vol. 62
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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
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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
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Información corporativa e interés público: algunas reflexiones
AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, Núm. 143, pp. 22-24
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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
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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
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Earnings management of target firms and deal premiums: The role of industry relatedness
British Accounting Review, Vol. 54, Núm. 2
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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
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Is goodwill impairment disclosure used as an impression management strategy?
Baltic Journal of Management, Vol. 17, Núm. 4, pp. 429-446
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Sustainability reporting: Some challenges from and for the European Union
Comptabilite Controle Audit, Vol. 28, Núm. 4, pp. 7-20
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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
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Novedades en el ámbito de la regulación de los informes de sostenibilidad
Economistas, Núm. 175, pp. 8-13
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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
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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
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Special Issue on Accounting and Politics
Accounting in Europe
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The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector
Accounting in Europe, Vol. 17, Núm. 2, pp. 129-157
2019
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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
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Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation
Journal of Business Research, Vol. 101, pp. 836-845
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Bank loan loss accounting and its contracting effects: the new expected loss models
Accounting and Business Research, Vol. 49, Núm. 6, pp. 726-752