Working Paper |
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12 months |
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Last month |
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12 months |
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A portrait of the Spanish accounting community |
0 |
0 |
0 |
195 |
2 |
2 |
10 |
1,150 |
Bank financial analyst's response to lease capitalization in Spain |
0 |
0 |
0 |
11 |
0 |
1 |
3 |
196 |
Control of the costs of quality management: A review or current practice in Spain |
0 |
0 |
0 |
17 |
0 |
0 |
4 |
239 |
Creative accounting: Nature, incidence and ethical issues |
1 |
5 |
11 |
2,319 |
3 |
11 |
48 |
7,388 |
Creative accounting: Some ethical issues of macro- and micro-manipulation |
0 |
1 |
5 |
891 |
4 |
10 |
49 |
3,527 |
Dimensions of national culture and the accounting environment -The Spanish case- |
0 |
0 |
2 |
1,262 |
1 |
1 |
17 |
4,194 |
Earnings management and audit adjustments: An empirical study of IBEX 35 constituents |
0 |
1 |
4 |
111 |
0 |
1 |
17 |
694 |
Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange |
0 |
1 |
1 |
174 |
0 |
3 |
5 |
895 |
Environmental factors giving rise to variations in national management accounting practice |
0 |
0 |
1 |
449 |
0 |
0 |
9 |
1,209 |
Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain |
1 |
1 |
3 |
714 |
3 |
3 |
14 |
2,523 |
Factors that determine the evolution of high-growth businesses |
0 |
0 |
0 |
30 |
0 |
0 |
2 |
153 |
Gazelle companies: Growth drivers and an evolution analysis |
1 |
2 |
9 |
219 |
4 |
16 |
44 |
621 |
High-growth cooperatives: Financial profile and key factors for competitiveness |
0 |
0 |
0 |
50 |
0 |
0 |
1 |
205 |
IFRS introduction and its effect on listed companies in Spain |
0 |
0 |
1 |
341 |
0 |
0 |
8 |
1,197 |
Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies |
0 |
0 |
1 |
34 |
0 |
1 |
5 |
119 |
International accounting harmonisation - A comparison of Spain, Sweden and Austria |
0 |
0 |
0 |
2,109 |
0 |
0 |
5 |
7,132 |
Is there a difference in financing efficiency? Conventional banks versus ethical banks |
0 |
0 |
1 |
40 |
0 |
1 |
5 |
148 |
Issues in the use of the cash flow statement-experience in some other countries |
0 |
0 |
0 |
36 |
0 |
0 |
1 |
428 |
La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo |
0 |
1 |
2 |
1,324 |
0 |
4 |
11 |
6,111 |
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 |
1 |
1 |
70 |
0 |
1 |
6 |
275 |
One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community |
0 |
0 |
0 |
89 |
0 |
0 |
0 |
674 |
Self-perception of ethical behaviour. The case of listed Spanish companies |
0 |
0 |
1 |
20 |
1 |
2 |
3 |
56 |
Spanish auditors and the 'true and fair view' |
0 |
0 |
1 |
543 |
0 |
2 |
7 |
2,337 |
The case for a new accounting research agenda in Spain |
0 |
0 |
0 |
210 |
0 |
0 |
4 |
987 |
The drive for quality - the impact on accounting in the wine industry |
1 |
1 |
1 |
679 |
1 |
2 |
4 |
2,317 |
The ethics of creative accounting |
6 |
13 |
49 |
15,675 |
12 |
57 |
314 |
50,976 |
The ethics of creative accounting: Some Spanish evidence |
1 |
1 |
4 |
1,114 |
2 |
2 |
13 |
2,903 |
The impact of post industrial society on the accounting compromise-experience in the UK and Spain |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
306 |
The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom |
0 |
0 |
0 |
113 |
0 |
1 |
4 |
591 |
The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution? |
0 |
3 |
5 |
3,457 |
0 |
4 |
22 |
9,512 |
Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators |
1 |
6 |
15 |
151 |
3 |
11 |
29 |
390 |
Variations in national management accounting approaches |
0 |
0 |
0 |
386 |
0 |
0 |
1 |
1,093 |
Total Working Papers |
12 |
37 |
118 |
32,863 |
36 |
136 |
665 |
110,791 |