Belen Gill-de-Albornoz

Jaume I University - Department of Finance and Accounting

Assistant professor

Campus del Riu Sec

12081 Castello de la Plana

Spain

http://www.uji.es

  • Jaume I University - Department of Finance and Accounting

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 45,093

SSRN RANKINGS

Top 45,093

in Total Papers Downloads

2,361

TOTAL CITATIONS
Rank 47,421

SSRN RANKINGS

Top 47,421

in Total Papers Citations

13

Scholarly Papers (13)

Actions:
Email selected abstracts
1.

Income Smoothing and Idiosyncratic Volatility

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 46 Posted: 15 Jan 2009 Last Revised: 01 Feb 2018
Garen Markarian and Belen Gill-de-Albornoz
HEC - University of Lausanne and Jaume I University - Department of Finance and Accounting
Downloads 951 (52,604)
Citation 5

Abstract:

Loading...

income smoothing, idiosyncratic volatility, volatility

2.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 63 Posted: 06 May 2016 Last Revised: 01 Mar 2021
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Elena de las Heras and Simona Rusanescu
Universidad Carlos III de Madrid, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing
Downloads 418 (149,998)
Citation 1

Abstract:

Loading...

audit opinion-shopping; audit firm switches; audit partner switches; modified audit opinion

3.

The Effect of Auditor Reputation on the Pricing of Accruals: Evidence from Privately Held Companies

Number of pages: 58 Posted: 19 Jun 2006
Manuel Illueca Muñoz and Belen Gill-de-Albornoz
Universitat Jaume I and Jaume I University - Department of Finance and Accounting
Downloads 263 (247,196)
Citation 1

Abstract:

Loading...

cost of debt, accruals quality, auditor quality, auditor reputation

4.

Earnings Management of Target Firms and Deal Premiums: The Role of Industry Relatedness

Number of pages: 59 Posted: 14 Aug 2018 Last Revised: 17 Oct 2020
Hector Fabio Perafan-Peña, Belen Gill-de-Albornoz and Begoña Giner
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 227 (285,981)

Abstract:

Loading...

Mergers and Acquisitions (M&As), Earnings Management (EM), Bid Premiums, Industry Relatedness

5.

Foreign Ownership and Financial Reporting Quality in Private Subsidiaries

REFC – Spanish Journal of Finance and Accounting, Forthcoming
Number of pages: 54 Posted: 06 May 2016 Last Revised: 12 Oct 2017
Belen Gill-de-Albornoz and Simona Rusanescu
Jaume I University - Department of Finance and Accounting and University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing
Downloads 180 (355,160)
Citation 4

Abstract:

Loading...

foreign ownership; private firms; subsidiaries; earnings management; discretionary accruals; institutional quality

6.

THE IDIOSYNCRASIES OF THE EUROPEAN MARKET OF CORPORATE CONTROL

Number of pages: 39 Posted: 20 May 2020 Last Revised: 08 Oct 2020
Hector Fabio Perafan-Peña, Belen Gill-de-Albornoz and Begoña Giner
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 117 (505,633)

Abstract:

Loading...

Mergers and acquistions, Europe, Acquisitions, Restructuring, Corporate Governance

7.

Foreign Ownership and the Auditor's Opinion: An Analysis in Private Subsidiaries

Number of pages: 61 Posted: 13 Feb 2018
Belen Gill-de-Albornoz and Simona Rusanescu
Jaume I University - Department of Finance and Accounting and University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing
Downloads 112 (522,536)
Citation 2

Abstract:

Loading...

audit opinion, financial reporting quality, foreign ownership, private companies, subsidiaries

8.

Understanding Bitcoin Narratives: Global vs. Local Uncertainty Drivers

Number of pages: 14 Posted: 12 Jul 2023
Juan Ángel Lafuente, Javier Ordóñez Monfort, Mercedes Monfort and Belen Gill-de-Albornoz
affiliation not provided to SSRN, Jaume I University - Department of Economics, affiliation not provided to SSRN and Jaume I University - Department of Finance and Accounting
Downloads 36 (953,661)

Abstract:

Loading...

Bitcoin, Google trends, uncertainty, risk appetite.

9.

Targets’ Earnings Management and Ownership Decisions in M&A: Can Less Be More?

Number of pages: 13 Posted: 21 Sep 2023
Belen Gill-de-Albornoz, Héctor Fabio Perafán-Peña and Begoña Giner
Jaume I University - Department of Finance and Accounting, Universidad Externado de Colombia and University of Valencia
Downloads 34 (973,838)

Abstract:

Loading...

Mergers and Acquisitions, Earnings management, ownership decisions

10.

Bitter-Sweet Reports? Collusion and Earnings Management in the Colombian Sugar Industry

Number of pages: 19 Posted: 17 Dec 2024
Héctor Fabio Perafán-Peña, Belen Gill-de-Albornoz and Begoña Giner
Universidad Externado de Colombia, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 23 (1,099,014)

Abstract:

Loading...

collusion, earnings management, political costs, private firms, emerging markets

11.

Access Requirements to the Auditing Profession in the Member States of the EU: France, Germany, Italy, Ireland, Portugal and Spain

Instituto de Contabilidad y Auditoría de Cuentas - Paper series
Posted: 17 Feb 2023 Last Revised: 13 Mar 2024
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Ana Gisbert and Begoña Navallas
Universidad Carlos III de Madrid, Jaume I University - Department of Finance and Accounting, Independent and Universidad Autónoma de Madrid

Abstract:

Loading...

Auditing, Accounting Profession, EU, Member States regulation

12.

Specification and Power of Cross-Sectional Abnormal Working Capital Accruals Models in the Spanish Context

Posted: 30 Dec 2003
J.J. Alcarria and Belen Gill-de-Albornoz
Jaume I University - Department of Finance and Accounting and Jaume I University - Department of Finance and Accounting

Abstract:

Loading...

Abnormal accruals models, simulation analysis, specification and power, earnings management

13.

Analysis and Diagnosis of Income Smoothing in Spain

Posted: 11 Oct 2003
Belen Gill-de-Albornoz and J.J. Alcarria
Jaume I University - Department of Finance and Accounting and Jaume I University - Department of Finance and Accounting

Abstract:

Loading...

earnings management, income smoothing, discretionary accruals