Listar por autoría "b3e5d90d-06cd-462f-89cf-1031e5d0a6c9"
Mostrando ítems 1-10 de 10
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Bitcoin attention and economic policy uncertainty
GILL DE ALBORNOZ NOGUER, BELEN; Lafuente-Luengo, Juan Angel; Monfort Bellido, Mercedes; Ordonez, Javier Elsevier (2024)This paper explores the role of Economic Policy Uncertainty (EPU) as driver of the Bitcoin public attention. Using Google trends data from January 2010 to November 2021 in a set of 22 countries, a Principal Components ... -
Contabilidad financiera I: teoría y ejercicios
Fuertes, Iluminada; GILL DE ALBORNOZ NOGUER, BELEN; Rohr Truscheleva, Margarita Universitat Jaume I (2011) -
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
Fuertes, Iluminada; GILL DE ALBORNOZ NOGUER, BELEN; Viciano Romero, Juan José Asociación Española de Contabilidad y Administración de Empresas - AECA (2015)Son muchas las ventajas de los cuestionarios online como herramienta de evaluación. Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ... -
Earnings management of target firms and deal premiums: The role of industry relatedness
Perafán-Peña, Héctor Fabio; GILL DE ALBORNOZ NOGUER, BELEN; GIner, Begoña Elsevier (2022-03)This paper contributes to the merger and acquisitions (M&A) literature by providing evidence for the role of industry relatedness in the association between target firms' earnings management (EM) before the deal and the ... -
Foreign versus local control of Spanish private subsidiaries and modified audit opinions
GILL DE ALBORNOZ NOGUER, BELEN; Rusanescu, Simona Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)This paper studies the relation between foreign control and the likelihood of receiving modified audit opin-ions (MAOs) by private subsidiaries. To further analyze this relation, we partition MAOs based on theirunderlying ... -
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 ... -
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 ... -
Predicción del fracaso empresarial en los sectores de construcción e inmobiliario: Modelos generales versus específicos
GILL DE ALBORNOZ NOGUER, BELEN; GIner, Begoña Universia (2013-07)This paper looks at the advantages of industry-focused versus general models to better predict corporate failure. The results confirm that profitability, stock turnover, leverage, liquidity, size, business growth, age, and ... -
The decision to present comparative financial statements in a mandatory IFRS adoption setting
Sánchez, Francisco; GIner, Begoña; Gill-de-Albornoz Noguer, Belen Emerald (2023-06-01)Purpose: This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative ... -
The effect of mandatory adoption of IFRS on the magnitude of accruals
Sánchez, Francisco; GIner, Begoña; GILL DE ALBORNOZ NOGUER, BELEN Emerald (2022-02-14)Purpose: This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those standards became mandatory meant a ...