The influence of company characteristics and accounting regulation on information disclosed by Spanish firms BG Inchausti European accounting review 6 (1), 45-68, 1997 | 1454 | 1997 |
On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom B Giner, W Rees Journal of Business Finance & Accounting 28 (9‐10), 1285-1331, 2001 | 390* | 2001 |
The use of the Internet for corporate reporting by Spanish companies M Larrán Jorge, B Giner Universidad de Huelva, 2002 | 292 | 2002 |
Lobbying on accounting standards: Evidence from IFRS 2 on share-based payments B Giner, M Arce European Accounting Review 21 (4), 655-691, 2012 | 198 | 2012 |
How ethical are managers’ goodwill impairment decisions in Spanish-listed firms? B Giner, F Pardo Journal of Business Ethics 132 (1), 21-40, 2015 | 143 | 2015 |
La divulgación de información financiera: una investigación empírica: Accesit al I premio José María Fernández Pirla BG Inchausti Instituto de Contabilidad y Auditoría de Cuentas, 1995 | 117* | 1995 |
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 B Giner, F Pardo Australian Accounting Review 28 (4), 496-511, 2018 | 89 | 2018 |
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective B Giner, M Luque-Vílchez Sustainability accounting, management and policy journal 13 (6), 1284-1309, 2022 | 81 | 2022 |
Earnings conservatism: panel data evidence from the European Union and the United States CA Grambovas, B Giner, D Christodoulou Abacus 42 (3‐4), 354-378, 2006 | 74 | 2006 |
Predicción del fracaso empresarial en los sectores de construcción e inmobiliario: Modelos generales versus específicos B Gill de Albornoz Noguer, B Giner Universia, 2013 | 72 | 2013 |
A valuation based analysis of the Spanish accounting reforms B Giner, W Rees Journal of Management and Governance 3 (1), 31-48, 1999 | 66 | 1999 |
Bank loan loss accounting and its contracting effects: the new expected loss models B Giner, A Mora Accounting and Business Research 49 (6), 726-752, 2019 | 57 | 2019 |
La alteración del resultado para evitar pérdidas y descensos: evidencia empírica MLG Ortiz, BG Inchausti Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2005 | 57 | 2005 |
The value relevance of earnings disaggregation provided in the Spanish profit and loss account B Giner, C Reverte European Accounting Review 8 (4), 609-629, 1999 | 57 | 1999 |
Accounting for emission trading schemes: A still open debate B Giner Social and Environmental Accountability Journal 34 (1), 45-51, 2014 | 49 | 2014 |
Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation B Giner, P Merello, F Pardo Journal of Business Research 101, 836-845, 2019 | 48 | 2019 |
Incentivos para la divulgación voluntaria de información: evidencia empírica sobre la información segmentada B Giner, M Arce, N Cervera, A Ruiz Revista Europea de Dirección y Economía de la Empresa 12 (4), 69-86, 2003 | 48 | 2003 |
El proceso de armonización contable en Europa: análisis de la relación entre la investigación contable y la evolución de la realidad económica BG Inchausti, AM Enguídanos Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2001 | 47 | 2001 |
El papel del análisis fundamental en la investigación del mercado de capitales: análisis crítico de su evolución BG Inchausti, CR Maya, MA Gisbert Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2002 | 45 | 2002 |
La Utilidad de la Información Contable desde la Perspectiva del Mercado:¿ Evolución o Revolución en la Investigación? The Usefulness of Accounting Information from a Market … BG Inchausti Revista de contabilidad-Spanish Accounting Review 4 (7), 21-52, 2001 | 43 | 2001 |