It is generally accepted that International Financial Reporting Standards (IFRS) promote a "true and fair" presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand,...

It is generally accepted that International Financial Reporting Standards (IFRS) promote a true and fair presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand, are...

The increase in electricity prices, which peaked in August 2022, has affected the various activities carried out in the Spanish electricity sector differently. This paper analyses the impact of this increase on the sector, distinguishing between electric power companies and electricity...

El incremento de los precios de la electricidad, que alcanzó su máximo en agosto de 2022, ha afectado de forma diversa a las distintas actividades que se desarrollan en el sector eléctrico español. Este artículo analiza el impacto de dicho incremento sobre el sector, distinguiendo entre...