The main research aim is the quality of accounting information for decision-making and the effects that information can have on the redistribution of wealth, financial stability, and the functioning of markets and the economy in general. There are different research lines within this main objective. The first one is the analysis of those aspects of international accounting regulation. The standardisation process, lobbying interests and the changes and effects of international regulatory changes. The second research line is related to the effect of the characteristics of the entities and their environment on the quality of the accounting information they issue, including aspects pertaining to their corporate governance, management and internal control mechanisms and their institutional environment. The third research line focuses on control mechanisms, including auditor characteristics, audit quality, as well as institutional supervisors.
Analysis of international accounting regulation, effects on quality and markets, economic consequences, quality of information and supervision.
The main research aim is the quality of accounting information for decision-making and the effects that information can have on the redistribution of wealth, financial stability, and the functioning of markets and the economy in general. The first one is the analysis of those aspects of international accounting regulation. The standardisation process, lobbying interests and the changes and effects of international regulatory changes. The second research line is related to the effect of the characteristics of the entities and their environment on the quality of the accounting information they issue, including aspects pertaining to their corporate governance, management and internal control mechanisms and their institutional environment. The third research line focuses on control mechanisms, including auditor characteristics, audit quality, as well as institutional supervisors.
Collaborators
- Beatriz García Osma - University Carlos III of Madrid.
- Jacobo Gómez Conde - Autonomous University of Madrid.
- Luis Porcuna Enguix - Universitat Politècnica de València.
- ContraerExpandirMORA ENGUIDANOS, ARACELIPDI-Catedratic/a d'Universitat
García Osma, B. Gómez Conde, J. y Mora, A.(2023)Impacto de la nueva normativa sobre ingresos en el control de gestión.CCA Insight(12 (diciembre)), pp. 23 - 27. ISSN: 2605-1079
García Osma, B., Mora, A. and Pierk, J.(2023)Dissemination of Accounting Research.European Accounting Review, 32(5), pp. 1053 - 1083. ISSN: 0963-8180
Mora, A.(2022)Discussion of Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk.Accounting And Business Research. ISSN: 0001-4788
García, P. y Mora. A.(2021)Responsabilidad Social Corporativa, conflicto de intereses y encaje jurídico: Reflexiones sobre la situación actual.AECA. Asociación Española de Contabilidad y Administración de Empresas(134), pp. 15 - 17. ISSN: 1577-2403
Giner, B.; Mora. A.(2021)Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis.Accounting Auditing & Accountability Journal, 34(7), pp. 1581 - 1607. ISSN: 0951-3574
Calabor , M.S.; Mora, A.; Moya, S.(2019)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of Accounting Education(46), pp. 43 - 52. ISSN: 0748-5751
García Osma, B.; Mora, A.; Porcuna-Enguix, L.(2019)Prudential supervisors´independence and income smoothing in European banks.Journal of Banking & Finance(102), pp. 156 - 176. ISSN: 0378-4266
Giner, B.; Mora, A.(2019)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAccounting And Business Research, 49(6), pp. 726 - 752. ISSN: 0001-4788
Giner, B.; Mora, A.(2019)A vueltas con los objetivos de la información contable: ¿Un nuevo paradigma contable?.AECA. Asociación Española de Contabilidad y Administración de Empresas(127), pp. 39 - 42. ISSN: 1577-2403
Mora, A.; Barth, M.E.; McGeachin, A.; Barker, R.; Wagenhofer, A.; Joos, P.(2019)Fair value Accounting: The eternal debate.Accounting in Europe, 16(3), pp. 237 - 255. ISSN: 1744-9480
Gordon EA; Gotti G.; Ho JL.; Mora A.; Morris RD.(2019)Where is International Accounting Research Going? Issues Needing Further Investigation.Journal of International Accounting, Auditing and Taxation( December), p. 1002. ISSN: 1061-9518
Mora, A.(2018)The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption.Estudios de Economía Aplicada, 36(2), pp. 407 - 428. ISSN: 1133-3197
Calabor, M.S., Mora, A. y Moya, S.(2018)Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico.Revista de Contabilidad-Spanish Accounting Review, 21(1), pp. 38 - 47. ISSN: 1138-4891
Mora, A.(2018)La nueva norma contable internacional de reconocimiento de ingresos (NIIF 15) y la reforma del PGC en 2018.Técnica contable y financiera(13), pp. 8 - 22. ISSN: 2531-1743
García Lara J.M; García Osma B., Mora, A. and Scapin, M.(2017)The monitoring role of female directors over accounting quality.Journal Of Corporate Finance, 45, pp. 551 - 668. ISSN: 0929-1199
Mora, A.(2017)The Role and the Current Status of IFRS in the Completion of National Accounting Rules - Evidence from Spain.Accounting in Europe, 14(1-2), pp. 199 - 206. ISSN: 1744-9480
Mora, A. and Walker, M(2015)The Implications of Research on Accounting Conservatism for Accounting Standard Setting.Accounting And Business Research. ISSN: 0001-4788
Molina, H y Mora, A(2015)Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos.Revista de Contabilidad-Spanish Accounting Review, 18(1), pp. 99 - 113. ISSN: 1138-4891
Mora, A.(2014)Usos y abusos contables: El saneamiento financiero.Consejeros(Febrero 2014), pp. 55 - 60. ISSN: 1885-6829
Gebhardt, G. Mora, A. and Wagenhofer, A.(2014)Revisiting the Fundamental Concepts of IFRS.Abacus-a Journal Of Accounting Finance And Business Studies, 50(1), pp. 107 - 116. ISSN: 0001-3072
Garcia Osma, B. Mora, A and Sabater, A(2014)Strategic Accounting choice around firm level labor negotiations.Journal of Accounting Auditing and Finance. ISSN: 0148-558X
Mora, A.(2013)Increasing the relevance of ¿Policy Relevant Research¿.Financial Reporting, 1(1), pp. 7 - 11. ISSN: 2036-671X
Abela, M. and Mora, A.(2012)Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG.Accounting in Europe. ISSN: 1744-9480
Álvarez, I. , Calvo, J.A. and Mora, A.(2012)- Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals.Journal of Management and Governance. ISSN: 1385-3457
Mora, A.(2012)banco de España vs NIC 39.Consejeros. ISSN: 1885-6829
Mor, A, y Pardo, F.(2012)Arrendamientos: cambios en la normativa contable internacional.Revista Contable. ISSN: 2013-732X
Araceli Mora(2011)"El cambio en la normativa contable internacional de los contratos de arrendamiento".AECA. Asociación Española de Contabilidad y Administración de Empresas(95), pp. 74 - 77. ISSN: 1577-2403
Jos Antonio Gonzalo y Araceli Mora(2010)European traditions in accounting: Spain.EAA newstellter
Mora Enguidanos, A.(2009)Normativa contable sobre los instrumentos finnacieros: La IAS 39, su papel en la crisis del sistema financiero y situación actual.AECA. Asociación Española de Contabilidad y Administración de Empresas(88). ISSN: 1577-2403
Mora, Araceli(2009)Earnings Management: emerging insights in theory, practice adn research by Ronen adn Yaari. A review.Journal of Management and Governance. ISSN: 1385-3457
Betariz García Osma, Araceli Mora y Ana Sabater(2009)Strategic Accounting Choice around firm level labour negotiations.Working Paper del IVIE
Mora Enguídanos, A. y Sabater Marcos, A.(2008)Evidence of income-decreasing earnings management before labour negociations within firms.Investigaciones Economicas(pendiente publi). ISSN: 0210-1521
Mora Enguídanos, Araceli(2008)El inmovilizado el el Plan General de Contabilidad de 207: principales cambios en el reconocimiento y la valoración.Harvard-Deusto finanzas & contabilidad. ISSN: 1134-0827
Gonzalo Angulo, J.A. y Mora, Araceli(2008)La REFC como medio de difusión reconocido de la investigación de la calidad a nivle nacional e internacional.AECA. Asociación Española de Contabilidad y Administración de Empresas, Septiembre 2008(83), pp. 44 - 46. ISSN: 1577-2403
Mora Enguídanos, A. y Vázquez Veira, P.J.(2007)La relevancia valorativa de las pérdidas: evidencia empírica en España, , n 13, 3 cuatrimestre de 2007.Revista de Economía Financiera(13). ISSN: 1697-9761
Mora Enguídanos, Araceli(2007)Registro y valoración de instrumentos financieros no derivados.Revista del Instituto de Estudios Económicos(2-3), pp. 235 - 256. ISSN: 0210-9565
Mora Enguídanos, A.(2006)"Últimas noticias en contabilidad internacional en 2005 y su incorporación a la normativa española".Partida Doble(173), pp. 34 - 40. ISSN: 1133-7869
Mora Enguídanos, A.(2006)El inmovilizado material e intangibles.Observatorio contable(3), pp. 25 - 27
Frank Thinggard,Alfred Wagenhoffer, Lisa Evans, Guenther Gebhardt, Martin Hoogendoorn, Jan Marton, Roberto di Pietra, Araceli Mora and Ken Peasnell(2006)Performance Reporting-The IASB,s Proposed Formats of Financial Statements in the Exposure Draft of IAS 1.Accounting in Europe, 2006(3), pp. 35 - 64. ISSN: 1744-9480
Mora Enguídanos, A.(2005)El papel de los académicos en el proceso instucional de regulación contable.AECA. Asociación Española de Contabilidad y Administración de Empresas(72), pp. 13 - 15. ISSN: 1577-2403
García Lara, J.M.; García Osma, B. y Mora Enguídanos, A.(2005)The effect of earnings management on the asymmetric timelines of earnings.Journal Of Business Finance & Accounting(32 (3-4)), pp. 691 - 726. ISSN: 0306-686X
Mora Enguídanos, A.(2005)La adopción de la normativa contable internacional en España: Principales efectos sobre el resultado y el patrimonio empresarial.Revista Valenciana de Economía y Hacienda(11), pp. 61 - 82. ISSN: 1577-4163
Lisa Evans, Guenther Gebhardt, Martin Hoogendoorn, Jan Marton, Roberto di Pietra, Araceli Mora, FrankThinggard, Petri Vehmanen and Alfred Wagenhoffer(2005)Problems and oportunities of IFRS for small and medium-size entities. The EAA FRSC´s comment on the IASB Discussion Paper.Accounting in Europe, 2(2-200). ISSN: 1744-9480
Mora Enguídanos, A. y García Lara, J.M.(2004)Balance Sheet Versus Earnings Conservatism in Europe.European Accounting Review, 13(2), pp. 261 - 292. ISSN: 0963-8180
Mora Enguídanos, A. y Rodríguez Merayo, A.(2004)Las empresas europeas en NYSE: la relevancia de la conciliación del 20-F.Revista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting(123), pp. 1103 - 1138. ISSN: 0210-2412
Mora Enguídanos, A.; García Lara, J.M.; García Osma, B. y Gisbert Clemente, A.(2004)La comparabilidad de la información contable en Europea: efectos de la manipulación contable sobre el nivel de conservadurismo.Working Paper del IVIE, pp. 1 - 34
Mora Enguídanos, A. y Vázquez, P.(2004)Cambios en la relevancia de la información contable. Alternativas en la medición y aplicación empírica al caso español.Revista de Contabilidad-Spanish Accounting Review, 7(13), pp. 223 - 244. ISSN: 1138-4891
Mora Enguídanos, A.(2004)Los modelos de predicción de insolvencia empresarial como herramientas de gestión.Revista del REFOR (Registro de Economistas Forenses)(9), pp. 30 - 36. ISSN: 2173-8823
Mora Enguídanos, A. y García Lara, J.M.(2004)El conservadurismo contable y el reconocimiento de activos intangibles: efecto sobre la relevancia del balance en los mercados financieros.Análisis Financiero(95), pp. 14 - 27. ISSN: 0210-2358
Mora Enguídanos, A.(2004)La normativa internacional sobre instrumentos financieros: un debate sin resolver.AECA. Asociación Española de Contabilidad y Administración de Empresas, 67, pp. 8 - 10. ISSN: 1577-2403
Giner, B., Mora A.(2023)La Contabilidad en el mundo: ¿Un instrumento para reflejar la realidad económica o para cambiarla?.Economistas, Diciembre 2023(183), pp. 38 - 47. ISSN: 1889-8505
Gordon E.A, Gotti G., Ho J.L., Mora A. and Morris R.D .(2019)Where is International Accounting Research Going? Issues Needing Further Investigation.Journal of International Accounting, Auditing and Taxation, 37, p. 100286. ISSN: 1061-9518
Giner, B. y Mora A.(2023)Información corporativa e interés público: algunas reflexiones.AECA. Asociación Española de Contabilidad y Administración de Empresas(143), pp. 22 - 23. ISSN: 1577-2403
Giner, B. and Mora, A.(2021)Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis.Accounting Auditing and Accountability Journal, 34(7), pp. 1581 - 1607. ISSN: 1758-4205
Journal Publications
Giner, B. and Mora,. A.,(2024).The role of the public interest in shaping corporate reporting: challenges for accounting research.Research Handbook on Financial Accounting, edit Parrondo and Amat.. (pp. 231 - 248)..
Gisbert, A. and Mora, A.,(2024).The European Harmonization of National Accounting Rules: Spain.The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe (Incollingo, A. and Lonzo, A. Editors).. (pp. 113 - 132)..
Mora, A.,(2023).El desarrollo del PGC y las NIIF: Análisis de las diferencias (en 50 Aniversario del Plan General de Contabilidad: El desarrollo de la información financiera en España (2073-2023)... (pp. 470 - 487)..
Mora, A.,(2023).Reconocimiento de pasivos y cambios en las estimaciones por contraprestaciones variables en la adquisición de activos que dependen de las acciones futuras del comprador.Actualidad Contable 190.. Number. 190, febrero . (pp. s/n - s/n)..
Barone, E. ,Mason S., Mora A., and Procházka D.on behalf of European Accounting Association,(2023).Submission in response to the PIR on IFRS 15 Revenue from Contracts with Customers.IASB Comment letter nº 24 (EAA).. (pp. s/n - s/n)..
Barone E., Mason S. , Mora A. and Procházka D. on behalf of the European Accounting Association,(2023).Submission in response to EFRAG's Request for comments on the IASB's PIR IFRS 15 Revenue from Contracts with Customers.EFRAG Comment Letter n 005.. (pp. s/n - s/n)..
García Osma, B. Gómez Conde, J. and Mora, A.,(2023).Intended adn Unintended Consequences of IFRS 15 Adoption... (pp. 1 - 59)..
Gisbert, A. and Mora, A.,(2023).Spain.The European Harmonization of National Accounting Rules.. (pp. 113 - 132)..
Giner, B and Mora, A.,(2021).Bank loan loss accounting and its contracting effects: the new expected loss models.Accounting and Debt Markets, Edited by Clatworthy, M., García Lara, J.M. and Lee, E... (pp. 111 - 137)..
Mora, A.,(2018).La investigación contable en España: evolución y retos cuarenta años después.Retos de la contabilidad y la auditoría en la economía actual.. (pp. 379 - 388)..
Mora, A.,(2016).The Impact of Financial Accounting Research on Accounting Quality.Liber Amicorum Maar dat is interessant.. (pp. 53 - 60)..
Mora Enguídanos, A. (coord),(2009).Dicionario de Contabilidad, Auditoría y Control de Gestión... (pp. 1 - 247)..
Mora Enguídanos, Araceli,(2009).Diccionario de Contabilidad, Auditoría y Control de Gestión.Diccionario de Contabilidad, Auditoría y Control de Gestión.. (pp. 1 - 230)..
Mora Enguídanos, A. y Gonalo Angulo, J.A.,(2009).Revista Española de Financiación y Contabilidad- Spanish Journal of Finance and Accounting (REFC)... (pp. 1 - 1)..
Cañibano, L. y Mora, A.,(2008).Evaluating the statistical significance of de facto accounting harmonization: a study of European Global Players.International Financial Reporting standards: context , analysis and comment, Vol 2, part 4 (Critical Perspectives in Business and Management series).. (pp. 593 - 513)..
Mora Enguídanos,A. y Serra Savador, V.,(2008).Consideraciones generales sobe el nuevo Plan general de Contabilidad y el nuevo pkan general de Contabilidad de Pymes.Reforma Mecantil y Plan general de Conatbilidad.. (pp. 6 - 51)..
Mora Enguídanos, Araceli y Serra Salvador, Vicente,(2007).Consideraciones generales sobre el nuevo plan general de contabilidad y el nuevo plan general de contabilidad de pymes.Idem.. (pp. 7 - 51)..
Gonzalo Angulo, J.A. y Mora Enguídanos, A.,(2007).Revista Española de Financiación y Contabilidad (REFC)... (pp. 000 - 000)..
Araceli Mora (dirección), Ana Gisbert, Esteban Romero y Juan Izarraga,(2006).Newsletter de normas internacionales... (pp. 1 - 2)..
Cañibano L. y Mora A.,(2006).Las Normas Internacionales de Información financiera: Análisis y Aplicación... (pp. 1 - 497)..
García Lara, J.M. y Mora Enguídanos, A.,(2006).El impuesto sobre beneficios.Las normas internacionales de información financiera: Análisis y aplicación.. (pp. 465 - 497)..
Mora, A.; Pardo, F.,(2006).Inmovilizado material.Las normas internacionales de información financiera: Análisis y aplicación.. (pp. 253 - 294)..
Mora Enguídanos, A.; García Lara, J.M.; García Osma, B. y Gisbert Clemente, A.,(2005).La comparabilidad de la información contable en Europa: Efectos de la manipulación contable sobre el nivel de conservadurismo... (pp. 000 - 000)..
García Lara, J.M. y Mora Enguídanos, A.,(2005).On the persistent understatement of shareholders' equity around Europe.Lecturas de Contabilidad Europea.. (pp. 335 - 359)..
García Lara, J.M. y Mora Enguídanos, A.,(2005).La incorporación asimétrica de noticias al resultado contable en un contexto europeo: evidencia empírica.Lecturas de Contabilidad Europea.. (pp. 267 - 294)..
Mora Enguídanos, A.; García Lara, J.M.; García Osma, B. y Gisbert Clemente, A.,(2005).La comparabilidad de la información contable en Europa: Efectos de la manipulación contable sobre el nivel de conservadurismo.Lecturas de Contabilidad Europea.. (pp. 335 - 360)..
Cañibano Calvo, L. y Mora Enguídanos, A.,(2005).Lecturas sobre Contabilidad Europea... (pp. 1 - 364)..
Mora Enguídanos, A. y Rees, W.,(2004).The Early Adoption of Consolidated Accounting in Spain.Developments in Country Studies in International Accounting-Europe.. (pp. 418 - 439)..
Mora Enguídanos, A. y Cañibano Calvo, L.,(2004).Evaluating the Statistical Significance of de Facto Accounting Harmonization: A Study of European Global Players.Developments in International Accounting-International Harmonization of Accounting.. (pp. 90 - 105)..
Other publications
- ContraerExpandirFUENTES BARBERA, CRISTINA DEPDI-Titular d'Universitat
Cristina de Fuentes; Eva Sierra(2015)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAcademia-Revista Latinoamericana de Administracion, 28(3), pp. 419 - 435. ISSN: 1012-8255
Cristina de Fuentes; Manuel Illueca y Maria Consuelo Pucheta-Martinez(2015)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentSeries-Journal Of The Spanish Economic Association, 6, pp. 313 - 347. ISSN: 1869-4195
Cristina de Fuentes; Eva Sierra(2015)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentSpanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida, 44(4), pp. 387 - 426. ISSN: 0210-2412
De Fuentes, Cristina; Garcia Benau, Maria Antonia; Pucheta, Maria Consuelo; Ruiz Barbadillo, Emiliano(2015)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista de Contabilidad-Spanish Accounting Review, 18(1), pp. 55 - 67. ISSN: 1138-4891
Cristina de Fuentes; Ruben Porcuna(2016)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of Business Research, 69(11), pp. 4775 - 4780. ISSN: 0148-2963
Pedro Carmona; Cristina de Fuentes; Carmen Ruiz(2016)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRae-Revista de Administracao de Empresas, 56(3), pp. 342 - 352. ISSN: 0034-7590
Osama Shibani; Cristina de Fuentes(2017)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentResearch In International Business And Finance, 42, pp. 1005 - 1010. ISSN: 0275-5319
César Augusto Giraldo-Prieto; Cristina de Fuentes; Francisco Sogorb-Mira(2019)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAcademia-Revista Latinoamericana de Administracion, 32(4), pp. 502 - 524. ISSN: 1012-8255
Cristina de Fuentes; Rubén Porcuna(2019)Predicting Audit Failure: evidence from auditing enforcement releases.Revista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting, 48(3), pp. 274 - 305. ISSN: 0210-2412
Fabián Blanes; Cristina de Fuentes; Rubén Porcuna(2020)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentEconomic Research-Ekonomska Istrazivanja, 33(1), pp. 2844 - 2866. ISSN: 1331-677X
Fabián Blanes; Cristina de Fuentes; Rubén Porcuna(2021)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentSustainability, 13(13), p. 7341. ISSN: 2071-1050
De Fuentes, Cristina; Porcuna, Rubén(2022)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista de Contabilidad-Spanish Accounting Review, 25(1), pp. 159 - 173. ISSN: 1138-4891
Journal Publications
Aguilar Jara, I y De Fuentes Barberá, C, Labatut Serer, G.,(2017).Normas Internacionales de Auditoría adaptadas para su aplicación en España por el ICAC.Normas Internacionales de Auditoría adaptadas para su aplicación en España por el ICAC.. (pp. 1 - 321)..
Other publications
- ContraerExpandirGINER INCHAUSTI, BEGOÑAPDI-Emerit/a Universitat
Giner, B. y F. Pardo(2015)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of Business Ethics, 132(1), pp. 21 - 40. ISSN: 0167-4544
Giner B.(2015)La adopcion de las NIIF en la Union Europea:diez años después.AECA. Asociación Española de Contabilidad y Administración de Empresas, 111, pp. 31 - 32. ISSN: 1577-2403
Giner B., N. Hellman, A. Jorissen, A. Quagli & A. Taleb(2016)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAccounting in Europe, 13(2), pp. 285 - 294. ISSN: 1744-9480
Giner, B.; Pardo, F.(2017)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentApplied Economics, 49(19), pp. 1886 - 1900. ISSN: 0003-6846
Giner B. , R. Iñiguez & F. Poveda(2017)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentSpanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida, 46(3), pp. 298 - 326. ISSN: 0210-2412
Giner, B.; Pardo, F.(2017)Contabilidad de los arrendamientos ¿un cambio con efectos económicos positivos?.AECA. Asociación Española de Contabilidad y Administración de Empresas(119), pp. 28 - 32. ISSN: 1577-2403
Allini, A., Giner B. and Caldarelli, A,(2018)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal Of Cleaner Production, 172, pp. 2195 - 2205. ISSN: 0959-6526
Begoña Giner Inchausti, Amparo Ruiz Llopis(2018)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista de Historia Industrial, 27(72), pp. 13 - 50. ISSN: 1132-7200
Giner B. & F. Pardo(2018)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAustralian Accounting Review, 28(87), pp. 496 - 511. ISSN: 1035-6908
Giner , B.(2017)Información para valoración vs. rendición de cuentas, ¿son compatibles ambos objetivos?.Contaduria Universidad de Antioquia, 71, pp. 13 - 29. ISSN: 0120-4203
Pardo, F.; Giner, B.(2018)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentIntangible Capital, 14(3), pp. 445 - 483. ISSN: 2014-3214
Giner, B., Merello, P. & Pardo, F.(2019)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of Business Research, 101, pp. 836 - 845. ISSN: 0148-2963
Black, E.L:, Stainbank, L, Elnathan, D., Giner, B., Gray, S.J., Meljem, S., de Rivera, E., Noguchi, A., Sellhorn, T., Wood, D.A.(2017)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of International Accounting Research, 16(3), pp. 1 - 15. ISSN: 1558-8025
Giner, B.; Mora, A.(2019)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAccounting And Business Research, 49(6), pp. 726 - 752. ISSN: 0001-4788
Giner, B.; Mora, A.(2019)A vueltas con los objetivos de la información contable: ¿Un nuevo paradigma contable?.AECA. Asociación Española de Contabilidad y Administración de Empresas(127), pp. 39 - 42. ISSN: 1577-2403
Giner, B.; Allini, A.; Zampella, A.(2020)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAccounting in Europe, 17 (2), pp. 129 - 157. ISSN: 1744-9480
Giner, B.; Ruiz, A.(2020)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentBusiness history. ISSN: 0007-6791
Giner, B.; Mora. A.(2021)Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis.Accounting Auditing & Accountability Journal, 34(7), pp. 1581 - 1607. ISSN: 0951-3574
Giner, B.; Jorissen, A.(2020)Special Issue on Accounting and Politics.Accounting in Europe, 17(3), pp. 239 - 242. ISSN: 1744-9480
Giner, B.(2019)Regulación de la información no financiera o de sostenibilidad: Una perspectiva europea.AECA. Asociación Española de Contabilidad y Administración de Empresas(135), pp. 26 - 27. ISSN: 1577-2403
Perafan, H. , Gill de Albornoz, B., Giner, B.(2022)Earnings management of target firms and deal premiums: The role of industry relatedness.British Accounting Review, 54(2). ISSN: 0890-8389
Giner, Begoña; Ruiz, Amparo(2021)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentTécnica Económica(186), pp. 68 - 70. ISSN: 0494-951X
Sanchez, F. , Giner, B., Gill de albornoz, B.(2022)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAcademia-Revista Latinoamericana de Administracion, 35(1), pp. 1 - 19. ISSN: 1012-8255
Giner, B.(2021)Novedades en el ámbito de la regulación de los informes de sostenibilidad.Economistas(175), pp. 8 - 13. ISSN: 1889-8505
Giner, B. y Luque-Vilchez, M.(2022)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentSustainability Accounting Management And Policy Journal, 13(6), pp. 1284 - 1309. ISSN: 2040-8021
Pardo, F. y Giner, B.(2022)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentBaltic Journal Of Management, 17(4), pp. 429 - 446. ISSN: 1746-5265
Giner, B.(2022)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentComptabilite Controle Audit, 28(4), pp. 7 - 20. ISSN: 1262-2788
Sanchez, F.; Gill de Albornoz; y Giner, B.(2023)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentBaltic Journal Of Management, 18(3), pp. 350 - 365. ISSN: 1746-5265
Giner, B., Merello, P., Nakamura, M., Pardo. F.,(2025)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista de Contabilidad-Spanish Accounting Review, 28(1), pp. 18 - 31. ISSN: 1138-4891
Giner, B. y Mora A.(2023)Información corporativa e interés público: algunas reflexiones.AECA. Asociación Española de Contabilidad y Administración de Empresas(143), pp. 22 - 23. ISSN: 1577-2403
Arce, M., Giner, B. y Taleb, M. A.(2023)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal Of Accounting And Public Policy, 42(6). ISSN: 0278-4254
Giner, B.; Pardo. F.; Barreto C.(2024)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting, 53(4), pp. 395 - 426. ISSN: 0210-2412
Giner, B., Mora A.(2023)La Contabilidad en el mundo: ¿Un instrumento para reflejar la realidad económica o para cambiarla?.Economistas, Diciembre 2023(183), pp. 38 - 47. ISSN: 1889-8505
Perafán-Peña, Gill-de-Albornoz, Giner(2024)Ownership decisions and earnings management by targets in M&A: can less be more?.Finance Research Letters. ISSN: 1544-6131
Allini, A.; Giner, B.; Maffei, M.; Zampella, A.(2024)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAccounting in Europe. ISSN: 1744-9480
Cervera, N.; Giner, B.; Mora, A.(2024)La contabilidad de los bancos como herramienta de estabilidad financiera y los conflictos de interés: un análisis comparado entre los bancos y las cajas de ahorro españolas.Revista de Contabilidad-Spanish Accounting Review. ISSN: 1138-4891
Journal Publications
Giner, B.,(2016).Recognition and Disclosure: A solved or unresolved dilemma?.Liber Amicorum. Maar dat is interessant.. (pp. 102 - 109)..
Giner, B and Mora, A.,(2021).Bank loan loss accounting and its contracting effects: the new expected loss models.Accounting and Debt Markets, Edited by Clatworthy, M., García Lara, J.M. and Lee, E... (pp. 111 - 137)..
Black, E.L. y L. Stainbuck , grupo de trabajo: Dan Elnathan, College of Management, Israel Begoña Giner, Universitat de Valencia, Spain Sid Gray, University of Sidney, Australia Sylvia Meljem Enriquez de Rivera, ITAM, Mexico Akihiro Noguchi, Nagoya University, Japan Thorsten Sellhorn, LMU Munich, Germany David Wood, Brigham Young University, USA,(2016).Journal Rankings - White Paper... (pp. 1 - 25)..
Gallen, M.L. y Giner, B.,(2018).Responsabilidad social corporativa e información social corporativa: una referencia a dos empresas valencianas.Valencia y su economía: un modelo sostenible es posible.. (pp. 139 - 148)..
Giner, B.,(2023).La Directiva sobre Informes de Sostenibilidad: Un paso adelante para lograr los ODS.Comunicando el Progreso 2022: Renovando las reglas del reporte empresarial.. (pp. 44 - 44)..
Giner, B.; y Ruiz, A.,(2023).Family entrepreneurial orientation as a driver of longevity in family firms: a historic analysis of the ennobled Trenor family and Trenor y Cía.Nobility and Business in History, Edited By Silvia A. Conca Messina, Takeshi Abe.. (pp. 121 - 152)..
Giner, B.,(2023).Algunos hitos de la normativa contable en el panorama nacional e internacional en los últimos 50 años: una visión personal.50 Aniversario Plan General de Contabilidad. El desarrollo de la información financiera en España (1973-2013).. (pp. 115 - 120)..
Giner, B.y Mora A.,(2024).The role of the public interest in shaping corporate reporting: challenges for accounting research.Research Handbook on Financial Accounting.. (pp. 233 - 250)..
Giner, B.; Luque-Vilchez, M.; Fernandez, R..,(2024).Las normas de los informes de sostenibilidad: un paso adelante hacia la economía sostenible.Ciencias Sociales y Juridicas Las Universidades como motor de cambio ecosocial: sostenibilizacion curricular.. (pp. 415 - 435)..
Other publications
- ContraerExpandirPARDO PEREZ, FRANCISCAPDI-Titular d'Universitat
Giner, B.; Pardo, F.(2015)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of Business Ethics, 132(1), pp. 21 - 40. ISSN: 0167-4544
Giner, B.; Pardo, F.(2017)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentApplied Economics, 49(19), pp. 1886 - 1900. ISSN: 0003-6846
Giner, B.; Pardo, F.(2017)Contabilidad de los arrendamientos ¿un cambio con efectos económicos positivos?.AECA. Asociación Española de Contabilidad y Administración de Empresas(119), pp. 28 - 32. ISSN: 1577-2403
Pardo, F.; Giner, B.(2018)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentIntangible Capital, 14(3), pp. 445 - 483. ISSN: 2014-3214
Giner B. & F. Pardo(2018)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentAustralian Accounting Review, 28(87), pp. 496 - 511. ISSN: 1035-6908
Giner, B., Merello, P. & Pardo, F.(2019)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentJournal of Business Research, 101, pp. 836 - 845. ISSN: 0148-2963
V. Sanchis; F. Pardo; J.E. Farinós; D. Conesa(2020)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting, 49(3), pp. 345 - 369. ISSN: 0210-2412
Pardo, F. y Giner, B.(2022)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentBaltic Journal Of Management, 17(4), pp. 429 - 446. ISSN: 1746-5265
Giner, B.; Pardo. F.; Barreto C.(2024)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting, 53(4), pp. 395 - 426. ISSN: 0210-2412
Giner, B., Merello, P., Nakamura, M., Pardo. F.,(2025)Research Group on Quality and Economic Effects of Financial Reporting: Regulation, Audit, Internal Management and Institutional EnvironmentRevista de Contabilidad-Spanish Accounting Review, 28(1), pp. 18 - 31. ISSN: 1138-4891
Journal Publications
Serra, V.; Labatut, G.; Arce, M.; Cervera, N.; Pardo, F.,(2017).Consolidación contable de grupos empresariales. Adaptado al Real Decreto 602/2016. Segunda Edición.Consolidación contable de grupos empresariales.. (pp. 1 - 636)..
Pardo, F.; Pla, D.; Merello, P.,(2018).Constructive capitalization model of operating leases: The impact of IFRS 16 in European companies.Modeling Social Behavior and its Applications.. (pp. 105 - 124)..
Pardo, Francisca; Vercher, Carlos,(2020).Firm financial reporting behavior: Analysis of goodwill impairment.Modeling Economic and Social Behavior.. (pp. 261 - 289)..
Serra, V.; Labatut, G.; Arce, M.; Cervera, N.; Pardo, F.,(2020).Consolidación contable de grupos empresariales (3ª Edición)... (pp. 1 - 640)..
Other publications
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