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

12

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8

CROSSREF CITATIONS

4

Scholarly Papers (12)

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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 901 (46,030)
Citation 5

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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 354 (146,914)
Citation 1

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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 251 (209,911)
Citation 1

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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 172 (297,475)

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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 158 (321,377)
Citation 4

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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 91 (480,597)

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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 60 (606,575)
Citation 1

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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 15 (932,275)

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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 14 (942,404)

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Mergers and Acquisitions, Earnings management, ownership decisions

10.

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
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, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid

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Auditing, Accounting Profession, EU, Member States regulation

11.

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

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

12.

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

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earnings management, income smoothing, discretionary accruals