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

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 41,378

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2

CROSSREF CITATIONS

13

Scholarly Papers (11)

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
WHU - Otto Beisheim School of Management and Jaume I University - Department of Finance and Accounting
Downloads 801 (32,586)
Citation 5

Abstract:

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income smoothing, idiosyncratic volatility, volatility

2.

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 225 (147,338)
Citation 1

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

3.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 62 Posted: 06 May 2016 Last Revised: 02 Jul 2020
Universidad Carlos III de Madrid - Department of Business Administration, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen
Downloads 221 (149,941)
Citation 1

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

4.

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
Downloads 109 (269,973)
Citation 2

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

5.

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

Number of pages: 56 Posted: 14 Aug 2018 Last Revised: 21 Apr 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 77 (336,729)

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

6.

Foreign Ownership and Financial Performance: Evidence from Private Subsidiaries

Number of pages: 34 Posted: 13 Feb 2018
Belen Gill-de-Albornoz, José António Cardoso Moreira and Simona Rusanescu
Jaume I University - Department of Finance and Accounting, cef.up / Faculdade de Economia / Universidade do Porto and University of Groningen
Downloads 39 (461,652)
Citation 1

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financial performance, foreign ownership, private companies, subsidiaries

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
Downloads 31 (498,450)

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

8.

Effects of Database Choice on International Accounting Research

Abacus, Vol. 42, No. 3-4, pp. 426-454, September 2006
Number of pages: 29 Posted: 17 Oct 2006
Juan M. García Lara, Beatriz Garcia Osma and Belen Gill-de-Albornoz
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Jaume I University - Department of Finance and Accounting
Downloads 17 (581,393)
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9.

The Idiosyncrasies of the European M&A Market

Number of pages: 46 Posted: 20 May 2020 Last Revised: 11 Jun 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 16 (587,665)

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

10.

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

European Accounting Review, Vol. 13, No. 1, 2004
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:

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

11.

Analysis and Diagnosis of Income Smoothing in Spain

European Accounting Review, Vol. 12, No. 3, pp. 443-463, 2003
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:

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earnings management, income smoothing, discretionary accruals