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The role of politics and economics in the International Financial Reporting Standards (IFRS) adoption
Mora, Araceli - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 407-428
Persistent link: https://www.econbiz.de/10011972778
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The role and current status of IFRS in the completion of national accounting rules : evidence from Spain
Mora, Araceli - In: Accounting in Europe 14 (2017) 1/2, pp. 199-206
Persistent link: https://www.econbiz.de/10011997954
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Discussion of "moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk"
Mora, Araceli - In: Accounting and business research 52 (2022) 6, pp. 680-689
Persistent link: https://www.econbiz.de/10013484640
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Accounting in Europe : 20 years on
André, Paul; Filip, Andrei; Mora, Araceli - In: Accounting in Europe 21 (2024) 3, pp. 239-245
Persistent link: https://www.econbiz.de/10015178154
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Involving academics in the accounting standard setting process : an application of the Delphi methodology to the assessment of IASB proposals
Álvarez, Igor; Calvo, José Antonio; Mora, Araceli - In: Journal of management & governance 18 (2014) 3, pp. 765-791
Persistent link: https://www.econbiz.de/10010381296
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The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
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Fair value accounting : the eternal debate : AinE EAA symposium, May 2018
Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255
Persistent link: https://www.econbiz.de/10012177178
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Commentary: where is international accounting research going? : issues needing further investigation
Gordon, Elizabeth A.; Gotti, Giorgio; Ho, Joanna H.; … - In: Journal of international accounting auditing & taxation 37 (2019), pp. 1-15
Persistent link: https://www.econbiz.de/10012146095
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Prudential supervisors' independence and income smoothing in European banks
García Osma, Beatriz; Mora, Araceli; Porcuna-Enguix, Luis - In: Journal of banking & finance 102 (2019), pp. 156-176
Persistent link: https://www.econbiz.de/10012162774