Maria‐del‐Mar Camacho‐Miñano

Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

School of Business Administration

Somosaguas Campus

Madrid, Madrid 28223

Spain

SCHOLARLY PAPERS

7

DOWNLOADS

708

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Firm?

Number of pages: 58 Posted: 08 Feb 2021 Last Revised: 28 Oct 2022
Maria‐del‐Mar Camacho‐Miñano, Nora Muñoz-Izquierdo, Morton Pincus and Patricia Wellmeyer
Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration, Universidad Complutense de Madrid (UCM) - Colegio Universitario de Estudios Financieros (CUNEF), University of California, Irvine and UC Irvine/The Paul Merage School of Business
Downloads 449 (94,963)

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2.

The Content of the Audit Report in the Year Prior to Bankruptcy Filing. Empirical Evidence from Spain

Spanish Journal of Finance and Accounting, (Forthcoming)
Number of pages: 50 Posted: 26 Oct 2016
Nora Muñoz-Izquierdo, Maria‐del‐Mar Camacho‐Miñano and David Pascual‐Ezama
Universidad Complutense de Madrid (UCM) - Colegio Universitario de Estudios Financieros (CUNEF), Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration and Universidad Complutense de Madrid (UCM)
Downloads 178 (243,733)
Citation 2

Abstract:

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bankruptcy filing, audit report, emphasis of matter paragraphs, qualifications, going concern

3.

Intertemporal Income Shifting for Investment Reasons: Evidence From Private Firms

Number of pages: 55 Posted: 18 May 2020 Last Revised: 29 Jun 2022
Cinthia Valle Ruiz, Domenico Campa and Maria‐del‐Mar Camacho‐Miñano
Catholic University of Lille - IESEG School of Management, International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration
Downloads 55 (524,323)

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Corporate tax cuts; intertemporal income shifting; internal financing dependence; investment efficiency; private firms.

4.

Impression Management in Bankruptcy: An Analysis of the Narratives in Listed Companies

Revista de Contabilidad-Spanish Accounting Review, Forthcoming
Number of pages: 26 Posted: 20 Sep 2022
Alonso Moreno and Maria‐del‐Mar Camacho‐Miñano
University of Jaén and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration
Downloads 26 (685,854)

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Bankruptcy, Business failure, Impression management, Litigation risk, Narratives

5.

The Impact of SME's Pre-Bankruptcy Financial Distress on Earnings Management Tools

International Review of Financial Analysis, Vol. 42, pp. 222-234. DOI: 10.1016/j.irfa.2015.07.004.
Posted: 07 Jul 2015 Last Revised: 01 Mar 2017
Domenico Campa and Maria‐del‐Mar Camacho‐Miñano
International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

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Bankruptcy, Earnings management, Real activity manipulation, Accrual manipulation, SMEs, Panel Data

6.

Integrity of Financial Information as a Determinant of the Outcome of a Bankruptcy Procedure

International Review of Law and Economics, Vol. 37, 2014
Posted: 06 Jan 2014
Domenico Campa and Maria‐del‐Mar Camacho‐Miñano
International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

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integrity, bankruptcy procedure, earnings management, ex-post bankruptcy analysis, liquidation, reorganization.

7.

Earnings Management Among Bankrupt Non-Listed Firms: Evidence from Spain

Campa, D. and Camacho-Miñano, M.M., Earnings management among bankrupt non-listed companies: evidence from Spain. Revista Española de Financiación y Contabilidad / Spanish Journal of Finance and Accounting (Forthcoming)
Posted: 01 Jan 2014
Domenico Campa and Maria‐del‐Mar Camacho‐Miñano
International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

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Earnings management, Bankruptcy, Code law setting, Non-listed companies, Real activity manipulation, Accrual manipulation