| 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 |
0 |
1 |
3 |
1,124 |
| Bank financial analyst's response to lease capitalization in Spain |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
186 |
| Control of the costs of quality management: A review or current practice in Spain |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
223 |
| Creative accounting: Nature, incidence and ethical issues |
1 |
5 |
26 |
2,270 |
1 |
21 |
114 |
7,128 |
| Creative accounting: Some ethical issues of macro- and micro-manipulation |
0 |
8 |
28 |
821 |
6 |
61 |
176 |
3,049 |
| Dimensions of national culture and the accounting environment -The Spanish case- |
0 |
0 |
2 |
1,256 |
1 |
3 |
13 |
4,129 |
| Earnings management and audit adjustments: An empirical study of IBEX 35 constituents |
0 |
0 |
1 |
105 |
1 |
1 |
7 |
640 |
| Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange |
0 |
0 |
0 |
172 |
0 |
0 |
2 |
870 |
| Environmental factors giving rise to variations in national management accounting practice |
0 |
0 |
1 |
444 |
0 |
0 |
3 |
1,163 |
| Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain |
0 |
1 |
9 |
701 |
0 |
2 |
26 |
2,465 |
| Factors that determine the evolution of high-growth businesses |
0 |
0 |
1 |
28 |
0 |
0 |
3 |
131 |
| Gazelle companies: Growth drivers and an evolution analysis |
2 |
4 |
7 |
175 |
2 |
8 |
21 |
443 |
| High-growth cooperatives: Financial profile and key factors for competitiveness |
0 |
1 |
2 |
43 |
0 |
1 |
9 |
175 |
| IFRS introduction and its effect on listed companies in Spain |
0 |
1 |
3 |
334 |
0 |
2 |
9 |
1,148 |
| Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies |
0 |
0 |
1 |
29 |
0 |
0 |
5 |
80 |
| International accounting harmonisation - A comparison of Spain, Sweden and Austria |
0 |
0 |
0 |
2,104 |
0 |
0 |
0 |
7,088 |
| Is there a difference in financing efficiency? Conventional banks versus ethical banks |
0 |
1 |
6 |
24 |
2 |
7 |
31 |
77 |
| Issues in the use of the cash flow statement-experience in some other countries |
0 |
0 |
0 |
35 |
0 |
0 |
3 |
408 |
| La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo |
0 |
3 |
8 |
1,305 |
1 |
8 |
20 |
6,015 |
| Management's response to finance lease capitalization in Spain |
0 |
0 |
1 |
20 |
0 |
0 |
1 |
240 |
| Manipulation of earnings reports in Spain - some evidence |
0 |
0 |
0 |
67 |
0 |
0 |
0 |
251 |
| One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community |
0 |
0 |
1 |
89 |
0 |
1 |
3 |
650 |
| Self-perception of ethical behaviour. The case of listed Spanish companies |
0 |
0 |
0 |
16 |
1 |
3 |
10 |
37 |
| Spanish auditors and the 'true and fair view' |
0 |
0 |
0 |
541 |
0 |
1 |
3 |
2,304 |
| The case for a new accounting research agenda in Spain |
0 |
0 |
0 |
210 |
0 |
0 |
0 |
971 |
| The drive for quality - the impact on accounting in the wine industry |
0 |
0 |
1 |
673 |
0 |
0 |
2 |
2,295 |
| The ethics of creative accounting |
7 |
26 |
147 |
15,390 |
48 |
185 |
961 |
49,051 |
| The ethics of creative accounting: Some Spanish evidence |
1 |
2 |
3 |
1,103 |
1 |
2 |
7 |
2,854 |
| The impact of post industrial society on the accounting compromise-experience in the UK and Spain |
0 |
0 |
1 |
10 |
0 |
0 |
2 |
299 |
| The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom |
1 |
1 |
1 |
106 |
1 |
1 |
5 |
553 |
| The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution? |
0 |
1 |
22 |
3,438 |
1 |
6 |
101 |
9,388 |
| Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators |
0 |
3 |
24 |
101 |
2 |
12 |
52 |
248 |
| Variations in national management accounting approaches |
0 |
1 |
4 |
379 |
0 |
2 |
10 |
1,050 |
| Total Working Papers |
12 |
58 |
300 |
32,211 |
68 |
328 |
1,602 |
106,733 |
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