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Bank Loan Loss Accounting and Its Contracting Effects : The New Expected Loss Models
Giner, Begoña - 2019
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use more forward-looking information. The paper examines the principal features of the new expected loss approach, taking into account the...
Persistent link: https://www.econbiz.de/10012899649
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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
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The influence of conditional conservatism on ownership dispersion : an international analysis : un análisis internacional
Penalava, Fernando - In: Spanish journal of finance and accounting 42 (2013) 159, pp. 311-318
Persistent link: https://www.econbiz.de/10010200650
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The influence of conditional conservatism on ownership dispersion : an international analysis : un análisis internacional
Giner, Begoña; Tahoun, Ahmed; Walker, Martin - In: Spanish journal of finance and accounting 42 (2013) 159, pp. 289-309
Persistent link: https://www.econbiz.de/10010200651
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Determinantes de la discrecionalidad directiva en la elección del método contable de las participaciones en negocios conjuntos
Giner, Begoña; Verón, Carmen - In: Spanish journal of finance and accounting 41 (2012) 156, pp. 589-613
Persistent link: https://www.econbiz.de/10009721091
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Lobbying on accounting standards : evidence from IFRS 2 on share-based payments
Giner, Begoña; Arce, Miguel - In: European accounting review 21 (2012) 4, pp. 655-691
Persistent link: https://www.econbiz.de/10009682732
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Predicción del fracaso empresarial en los sectores de construcción e inmobiliario : modelos generales versus específicos
Gill de Albornoz Noguer, Belén; Giner, Begoña - In: Universia business review : revista trimestral de … 39 (2013), pp. 118-131
Persistent link: https://www.econbiz.de/10010128746
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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
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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
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How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40
Persistent link: https://www.econbiz.de/10011411162