M. Fuensanta Cutillas-Gomariz

University of Murcia

Avda Teniente Flomesta, 5

Murcia, Murcia 30100

Spain

SCHOLARLY PAPERS

2

DOWNLOADS

564

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (2)

1.

Real Earnings Management and Information Asymmetry in the Equity Market

European Accounting Review, (Forthcoming)
Number of pages: 43 Posted: 15 Nov 2016
David Abad, M. Fuensanta Cutillas-Gomariz, Juan P. Sánchez-Ballesta and José Yagüe
Universidad de Alicante, University of Murcia, University of Murcia and University of Murcia
Downloads 348 (106,559)
Citation 1

Abstract:

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Information Asymmetry, Real Earnings Management, Real Activities Manipulation, Discretionary Accruals.

2.

The Effects of IFRS on Net Income and Earnings Components: Value Relevance, Persistence and Predictive Value

Spanish Journal of Finance and Accounting - REFC, Vol. 45, No. 3, pp. 365-388
Number of pages: 34 Posted: 04 Jun 2016 Last Revised: 14 Nov 2016
M. Fuensanta Cutillas-Gomariz, Juan P. Sánchez-Ballesta and José Yagüe
University of Murcia, University of Murcia and University of Murcia
Downloads 216 (173,821)

Abstract:

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International Financial Reporting Standards (IFRS), Accounting Quality, Value Relevance, Persistence, Predictability