| 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 |
0 |
4 |
1,127 |
| 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 |
2 |
225 |
| Creative accounting: Nature, incidence and ethical issues |
0 |
5 |
18 |
2,284 |
2 |
11 |
62 |
7,174 |
| Creative accounting: Some ethical issues of macro- and micro-manipulation |
6 |
13 |
25 |
842 |
35 |
79 |
170 |
3,191 |
| Dimensions of national culture and the accounting environment -The Spanish case- |
0 |
0 |
0 |
1,256 |
0 |
5 |
14 |
4,141 |
| Earnings management and audit adjustments: An empirical study of IBEX 35 constituents |
1 |
2 |
2 |
107 |
1 |
3 |
10 |
649 |
| Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange |
0 |
0 |
0 |
172 |
0 |
0 |
5 |
875 |
| Environmental factors giving rise to variations in national management accounting practice |
0 |
0 |
1 |
445 |
1 |
1 |
5 |
1,168 |
| Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain |
1 |
1 |
2 |
703 |
1 |
2 |
10 |
2,475 |
| Factors that determine the evolution of high-growth businesses |
0 |
0 |
2 |
30 |
0 |
1 |
5 |
136 |
| Gazelle companies: Growth drivers and an evolution analysis |
1 |
3 |
10 |
182 |
4 |
13 |
36 |
474 |
| High-growth cooperatives: Financial profile and key factors for competitiveness |
1 |
1 |
6 |
48 |
1 |
3 |
10 |
184 |
| IFRS introduction and its effect on listed companies in Spain |
0 |
1 |
2 |
336 |
2 |
4 |
15 |
1,162 |
| Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies |
0 |
1 |
2 |
31 |
1 |
4 |
6 |
86 |
| International accounting harmonisation - A comparison of Spain, Sweden and Austria |
0 |
1 |
2 |
2,106 |
1 |
3 |
9 |
7,097 |
| Is there a difference in financing efficiency? Conventional banks versus ethical banks |
0 |
3 |
8 |
32 |
2 |
9 |
35 |
107 |
| Issues in the use of the cash flow statement-experience in some other countries |
0 |
0 |
0 |
35 |
0 |
0 |
3 |
411 |
| La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo |
1 |
1 |
5 |
1,308 |
3 |
4 |
22 |
6,032 |
| Management's response to finance lease capitalization in Spain |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
240 |
| Manipulation of earnings reports in Spain - some evidence |
1 |
1 |
1 |
68 |
1 |
2 |
9 |
260 |
| 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 |
8 |
658 |
| Self-perception of ethical behaviour. The case of listed Spanish companies |
0 |
1 |
2 |
18 |
0 |
2 |
9 |
43 |
| Spanish auditors and the 'true and fair view' |
0 |
0 |
0 |
541 |
0 |
1 |
8 |
2,311 |
| The case for a new accounting research agenda in Spain |
0 |
0 |
0 |
210 |
0 |
0 |
3 |
974 |
| The drive for quality - the impact on accounting in the wine industry |
0 |
1 |
3 |
676 |
0 |
1 |
8 |
2,303 |
| The ethics of creative accounting |
3 |
21 |
93 |
15,469 |
41 |
164 |
663 |
49,610 |
| The ethics of creative accounting: Some Spanish evidence |
0 |
1 |
3 |
1,104 |
0 |
4 |
12 |
2,864 |
| The impact of post industrial society on the accounting compromise-experience in the UK and Spain |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
301 |
| The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom |
0 |
0 |
1 |
106 |
1 |
1 |
3 |
555 |
| The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution? |
1 |
2 |
5 |
3,443 |
9 |
14 |
47 |
9,432 |
| Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators |
1 |
3 |
10 |
111 |
2 |
8 |
43 |
283 |
| Variations in national management accounting approaches |
1 |
1 |
3 |
382 |
3 |
4 |
16 |
1,065 |
| Total Working Papers |
18 |
63 |
206 |
32,386 |
111 |
343 |
1,254 |
107,799 |
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