José Morales-Díaz

Universidad Complutense

Pofessor

Campus de Somosaguas

Pozuelo de Alarcón, Madrid 28223

Spain

SCHOLARLY PAPERS

2

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Top 34,006

in Total Papers Downloads

1,286

CITATIONS

0

Scholarly Papers (2)

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 1,237 (15,493)

Abstract:

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

2.

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
EY, Universidad Complutense and University of Seville
Downloads 49 (386,564)

Abstract:

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