受强制性开放获取政策约束的文章 - Begoña Giner了解详情
无法在其他位置公开访问的文章：6 篇
How ethical are managers’ goodwill impairment decisions in Spanish-listed firms?
B Giner, F Pardo
Journal of Business Ethics 132 (1), 21-40, 2015
强制性开放获取政策： Government of Spain
Operating lease decision and the impact of capitalization in a bank-oriented country
B Giner, F Pardo
Applied Economics 49 (19), 1886-1900, 2017
强制性开放获取政策： Government of Spain
Sustainability reporting: Some challenges from and for the European Union
B Giner
Accounting Auditing Control 28 (4), 7-20, 2022
强制性开放获取政策： Government of Spain
The decision to present comparative financial statements in a mandatory IFRS adoption setting
F Sánchez, B Giner, B Gill-de-Albornoz
Baltic Journal of Management 18 (3), 350-365, 2023
强制性开放获取政策： Government of Spain
The effect of mandatory adoption of IFRS on the magnitude of accruals
F Sánchez, B Giner, B Gill-de-Albornoz Noguer
Academia Revista Latinoamericana de Administración 35 (1), 1-19, 2022
强制性开放获取政策： Government of Spain
Is goodwill impairment disclosure used as an impression management strategy?
F Pardo, B Giner
Baltic Journal of Management 17 (4), 429-446, 2022
强制性开放获取政策： Government of Spain
可在其他位置公开访问的文章：13 篇
Lobbying on accounting standards: Evidence from IFRS 2 on share-based payments
B Giner, M Arce
European Accounting Review 21 (4), 655-691, 2012
强制性开放获取政策： Government of Spain
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
强制性开放获取政策： Government of Spain
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
强制性开放获取政策： Government of Spain
Opening the black box of accounting for greenhouse gas emissions: The different views of institutional bodies and firms
A Allini, B Giner, A Caldarelli
Journal of Cleaner Production 172, 2195-2205, 2018
强制性开放获取政策： Government of Spain
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español: Institutions and conflicts of interests in the …
B Giner
Revista de Contabilidad-Spanish Accounting Review 17 (2), 143-152, 2014
强制性开放获取政策： Government of Spain
Earnings management of target firms and deal premiums: The role of industry relatedness
HF Perafán-Peña, B Gill-de-Albornoz, B Giner
The British Accounting Review 54 (2), 101038, 2022
强制性开放获取政策： Government of Spain
Operating leases: An Analysis of the economic reasons and the impact of capitalization on Ibex 35 companies
FP Pérez, BG Inchausti, RC Ortega
强制性开放获取政策： Government of Spain
Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts
M Arce, B Giner, MA Taleb
Journal of Accounting and Public Policy 42 (6), 107150, 2023
强制性开放获取政策： Government of Spain
The influence of conditional conservatism on ownership dispersion: An international analysis
B Giner, A Tahoun, M Walker
Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2013
强制性开放获取政策： Government of Spain
Bank loan loss accounting: Research implications for the post-crisis debate
B Giner, A Mora
Available at SSRN 2765667, 2016
强制性开放获取政策： Government of Spain
Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventures under IAS 31
B Giner Inchausti, R Iñiguez Sanchez, F Poveda Fuentes
Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2017
强制性开放获取政策： Government of Spain
Determinantes de la discrecionalidad directiva en la elección del método contable de las participaciones en negocios conjuntos
B Giner, CS Verón
Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2012
强制性开放获取政策： Government of Spain
SPANISH ACCOUNTING REVIEW
BG Inchausti
强制性开放获取政策： Government of Spain
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