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

Sanchez, Francisco; Giner Inchausti, Begoña; Gill de … - In: Academia : revista Latinoamericana de administración 35 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012990432

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

Giner Inchausti, Begoña; Pardo, Francisca; Barreto, Carina - In: Spanish journal of finance & accounting : the official … 53 (2024) 4, pp. 395-426

Persistent link: https://www.econbiz.de/10015176998

Earnings conservatism : panel data evidence from the European Union and the United States

Grambovas, Christos A.; Giner, Begoña; Christodoulou, … - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 354-378

Persistent link: https://www.econbiz.de/10003537485

Earnings conservatism : panel data evidence from the European Union and the United States: discussion

Bradbury, Michael E. - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 379-387

Persistent link: https://www.econbiz.de/10003537489

THE IDIOSYNCRASIES OF THE EUROPEAN MARKET OF CORPORATE CONTROL

Perafan-Peña, Hector Fabio - 2020

This paper provides a comprehensive descriptive analysis of the European market of mergers and acquisitions (M&A) between 1990 and 2017. We examine several features of the deal announcements in the region like: 1) completion; 2) method of payment; 3) geographical scope; 4) target's attitude; 5)...

Persistent link: https://www.econbiz.de/10012836059

Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation

Giner Inchausti, Begoña; Merello, Paloma; Pardo, Francisca - In: Journal of business research : JBR 101 (2019), pp. 836-845

Persistent link: https://www.econbiz.de/10012103636

The value relevance of risk disclosure : an analysis of the banking sector

Giner Inchausti, Begoña; Allini, Alessandra; Zampella, … - In: Accounting in Europe 17 (2020) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10012256403