Working Paper |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
A portrait of the Spanish accounting community |
0 |
0 |
0 |
195 |
1 |
1 |
2 |
1,152 |
Bank financial analyst's response to lease capitalization in Spain |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
196 |
Control of the costs of quality management: A review or current practice in Spain |
0 |
0 |
0 |
18 |
0 |
0 |
1 |
241 |
Creative accounting: Nature, incidence and ethical issues |
2 |
5 |
9 |
2,346 |
3 |
13 |
31 |
7,473 |
Creative accounting: Some ethical issues of macro- and micro-manipulation |
0 |
0 |
0 |
898 |
0 |
2 |
3 |
3,552 |
Dimensions of national culture and the accounting environment -The Spanish case- |
0 |
0 |
0 |
1,264 |
0 |
0 |
3 |
4,209 |
Earnings management and audit adjustments: An empirical study of IBEX 35 constituents |
0 |
0 |
2 |
118 |
0 |
0 |
3 |
706 |
Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange |
1 |
1 |
2 |
184 |
2 |
2 |
3 |
912 |
Environmental factors giving rise to variations in national management accounting practice |
0 |
0 |
0 |
449 |
0 |
1 |
2 |
1,213 |
Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain |
0 |
0 |
2 |
720 |
1 |
3 |
8 |
2,543 |
Factors that determine the evolution of high-growth businesses |
0 |
0 |
0 |
31 |
1 |
2 |
6 |
164 |
Gazelle companies: Growth drivers and an evolution analysis |
0 |
0 |
5 |
256 |
2 |
4 |
26 |
736 |
High-growth cooperatives: Financial profile and key factors for competitiveness |
0 |
0 |
0 |
52 |
0 |
0 |
3 |
212 |
IFRS introduction and its effect on listed companies in Spain |
0 |
0 |
0 |
341 |
0 |
0 |
2 |
1,203 |
Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies |
0 |
0 |
0 |
37 |
0 |
1 |
2 |
128 |
International accounting harmonisation - A comparison of Spain, Sweden and Austria |
0 |
0 |
0 |
2,111 |
0 |
0 |
2 |
7,137 |
Is there a difference in financing efficiency? Conventional banks versus ethical banks |
0 |
0 |
0 |
41 |
1 |
1 |
4 |
164 |
Issues in the use of the cash flow statement-experience in some other countries |
0 |
0 |
0 |
36 |
0 |
0 |
1 |
429 |
La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo |
0 |
0 |
0 |
1,350 |
2 |
2 |
6 |
6,195 |
Management's response to finance lease capitalization in Spain |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
245 |
Manipulation of earnings reports in Spain - some evidence |
0 |
0 |
0 |
72 |
0 |
0 |
1 |
280 |
One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community |
0 |
0 |
0 |
89 |
1 |
1 |
3 |
679 |
Self-perception of ethical behaviour. The case of listed Spanish companies |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
62 |
Spanish auditors and the 'true and fair view' |
0 |
0 |
0 |
544 |
0 |
1 |
4 |
2,346 |
The case for a new accounting research agenda in Spain |
0 |
0 |
0 |
210 |
0 |
0 |
2 |
990 |
The drive for quality - the impact on accounting in the wine industry |
0 |
0 |
0 |
679 |
0 |
0 |
1 |
2,319 |
The ethics of creative accounting |
1 |
4 |
25 |
15,745 |
4 |
17 |
85 |
51,300 |
The ethics of creative accounting: Some Spanish evidence |
0 |
0 |
1 |
1,119 |
0 |
0 |
2 |
2,919 |
The impact of post industrial society on the accounting compromise-experience in the UK and Spain |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
310 |
The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom |
0 |
1 |
1 |
115 |
0 |
1 |
2 |
595 |
The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution? |
0 |
1 |
2 |
3,461 |
0 |
1 |
6 |
9,528 |
Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators |
1 |
1 |
8 |
167 |
4 |
4 |
14 |
440 |
Variations in national management accounting approaches |
0 |
0 |
0 |
386 |
1 |
2 |
3 |
1,098 |
Total Working Papers |
5 |
13 |
57 |
33,097 |
23 |
59 |
233 |
111,676 |