Listar COFIN_Articles por autoría "61611d1c-b5fc-4b8f-a8cf-1218b5543e1b"
Mostrando ítems 1-4 de 4
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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 ... -
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 ...