Listar por autoría "73395d32-9207-4904-b47a-3ce1a2ee36fd"

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    • openAccess   Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos 

      GILL DE ALBORNOZ NOGUER, BELEN; Rusanescu, Simona; Cabedo Cortés, Paula Centro de Estudios Financieros (2017-01)
      Lease accounting has been controversiAL for decades. The alternative accounting treatments are in between two extreme positions: recognizing assets and liabilities in the balance sheet, or disclosing the information in the ...

    • closedAccess   Opinion-shopping: firm versus partner-level evidence 

      Garcia Osma, Beatriz; GILL DE ALBORNOZ NOGUER, BELEN; De Las Heras Cristóbal, Elena; Rusanescu, Simona Routledge (2021)
      Employing Lennox’s (2000) methodology on a uniquely long time series of Spanish companies’ data, we find evidence of successful audit opinion-shopping through the firm switching decision. However, in contrast to Chen et ...