Constancio Zamora-Ramírez

University of Seville

Associate Professor

Facultad de Economicas

Ramon y Cajal 1

Sevilla, Sevilla 41018

Spain

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

1.

Effects of IFRS 16 on Key Financial Ratios: A New Methodological Approach

Morales-Díaz, José, Zamora-Ramírez, Constancio (2018): Effects of IFRS 16 on Key Financial Ratios: A New Methodological Approach. Accounting in Europe. Vol. 15. Núm. 1. Pag. 1-33. 10.1080/17449480.2018.1433307
Number of pages: 46 Posted: 30 Mar 2017 Last Revised: 19 Mar 2018
José Morales-Díaz and Constancio Zamora-Ramírez
Universidad Complutense and University of Seville
Downloads 1,214 (15,826)

Abstract:

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IFRS 16, Operating Leases, Liabilities, Financial Ratios, Impact Assessment

2.

Carbon Reporting: Analysis of the Spanish Market Response

Spanish Journal of Finance and Accounting, Vol. 45(2), p. 231–265, 2016
Number of pages: 45 Posted: 26 Oct 2016
University of Seville, University of Seville and Miguel Hernandez University
Downloads 49 (388,027)

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Carbon Disclosure Project; Carbon Emissions Reporting; Environmental Information Disclosure; Market Value

3.

IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for Non-Rated Companies

Number of pages: 33 Posted: 22 May 2019
David Delgado-Vaquero, José Morales-Díaz and Constancio Zamora-Ramírez
EY, Universidad Complutense and University of Seville
Downloads 36 (432,627)

Abstract:

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IFRS 9, Impairment of Financial Assets, Probability of Default, Credit Rating