There has recently been considerable discussion of those features of IFRS that are likely to
help improve financial reporting in the European Union. However, certain issues may also …

In this article we use panel-estimation techniques to calculate discretionary accruals (DAC)
and to produce a better understanding of the nature of the relation between debt and …

This paper examines managerial, self-serving, disclosure practices in the headlines of press
releases announcing annual results. Headlines are a framing feature that can be used to …

Abstract Background Since 2005, Portuguese listed companies have experienced an
important institutional change, the mandatory adoption of new accounting standards …

This study analyzes the difference in earnings quality between public and private firms in
Spain. We go beyond the income-increasing incentives on which the United States debate …

Basándonos en los grupos cotizados en el mercado español, el presente trabajo aporta
evidencia empírica sobre el impacto de la crisis en las prácticas de earnings management …

The aim of this study is to determine whether accruals have information value beyond that
provided by isolated current cash flows for the prediction of future cash flows. Using a …

Traditionally, it has been assumed that Big Auditors provide higher quality audits than non-
Big Auditors. However, recent research in accounting challenges this relation, pointing that …

In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed
on Spanish auditing firms and their engagement partners. The disciplinary sanctions …

This paper offers a review of the academic literature on earnings management to highlight
the research effort undertaken in this area to the date, as well as to put forward the …