| 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 |
3 |
1,123 |
| Bank financial analyst's response to lease capitalization in Spain |
0 |
0 |
0 |
10 |
0 |
0 |
1 |
186 |
| Control of the costs of quality management: A review or current practice in Spain |
0 |
0 |
0 |
17 |
0 |
0 |
2 |
223 |
| Creative accounting: Nature, incidence and ethical issues |
3 |
7 |
28 |
2,265 |
24 |
55 |
123 |
7,107 |
| Creative accounting: Some ethical issues of macro- and micro-manipulation |
12 |
12 |
24 |
813 |
35 |
51 |
206 |
2,988 |
| Dimensions of national culture and the accounting environment -The Spanish case- |
0 |
0 |
4 |
1,256 |
0 |
4 |
28 |
4,126 |
| Earnings management and audit adjustments: An empirical study of IBEX 35 constituents |
0 |
0 |
2 |
105 |
1 |
1 |
11 |
639 |
| Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange |
0 |
0 |
0 |
172 |
2 |
2 |
3 |
870 |
| Environmental factors giving rise to variations in national management accounting practice |
0 |
0 |
1 |
444 |
1 |
1 |
4 |
1,163 |
| Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain |
1 |
4 |
10 |
700 |
3 |
11 |
30 |
2,463 |
| Factors that determine the evolution of high-growth businesses |
1 |
1 |
1 |
28 |
1 |
1 |
7 |
131 |
| Gazelle companies: Growth drivers and an evolution analysis |
0 |
2 |
7 |
171 |
3 |
8 |
18 |
435 |
| High-growth cooperatives: Financial profile and key factors for competitiveness |
0 |
0 |
2 |
42 |
0 |
2 |
12 |
174 |
| IFRS introduction and its effect on listed companies in Spain |
2 |
2 |
3 |
333 |
2 |
3 |
11 |
1,146 |
| Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies |
0 |
0 |
4 |
29 |
0 |
2 |
11 |
80 |
| International accounting harmonisation - A comparison of Spain, Sweden and Austria |
0 |
0 |
0 |
2,104 |
0 |
0 |
4 |
7,088 |
| Is there a difference in financing efficiency? Conventional banks versus ethical banks |
0 |
1 |
7 |
23 |
3 |
11 |
30 |
70 |
| Issues in the use of the cash flow statement-experience in some other countries |
0 |
0 |
1 |
35 |
0 |
0 |
5 |
408 |
| La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo |
1 |
1 |
8 |
1,302 |
2 |
2 |
19 |
6,007 |
| Management's response to finance lease capitalization in Spain |
0 |
0 |
2 |
20 |
0 |
0 |
3 |
240 |
| Manipulation of earnings reports in Spain - some evidence |
0 |
0 |
0 |
67 |
0 |
0 |
1 |
251 |
| One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community |
0 |
0 |
2 |
89 |
0 |
0 |
4 |
649 |
| Self-perception of ethical behaviour. The case of listed Spanish companies |
0 |
0 |
0 |
16 |
2 |
5 |
9 |
34 |
| Spanish auditors and the 'true and fair view' |
0 |
0 |
0 |
541 |
0 |
0 |
3 |
2,303 |
| The case for a new accounting research agenda in Spain |
0 |
0 |
1 |
210 |
0 |
0 |
2 |
971 |
| The drive for quality - the impact on accounting in the wine industry |
0 |
0 |
1 |
673 |
0 |
0 |
5 |
2,295 |
| The ethics of creative accounting |
20 |
38 |
158 |
15,364 |
105 |
270 |
983 |
48,866 |
| The ethics of creative accounting: Some Spanish evidence |
0 |
0 |
3 |
1,101 |
0 |
0 |
8 |
2,852 |
| The impact of post industrial society on the accounting compromise-experience in the UK and Spain |
0 |
0 |
1 |
10 |
0 |
0 |
3 |
299 |
| The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom |
0 |
0 |
0 |
105 |
0 |
0 |
5 |
552 |
| The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution? |
0 |
3 |
29 |
3,437 |
4 |
21 |
128 |
9,382 |
| Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators |
3 |
4 |
26 |
98 |
7 |
14 |
54 |
236 |
| Variations in national management accounting approaches |
1 |
1 |
3 |
378 |
1 |
2 |
11 |
1,048 |
| Total Working Papers |
44 |
76 |
328 |
32,153 |
196 |
466 |
1,747 |
106,405 |
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