Begoña Giner

University of Valencia

Departament de Comptabilitat Edifici Departamental Oriental

E-46022 Valencia

Spain

SCHOLARLY PAPERS

13

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SSRN CITATIONS
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1

CROSSREF CITATIONS

28

Scholarly Papers (13)

1.

Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 31 May 2012
Begoña Giner and Miguel Arce Gisbert
University of Valencia and University of Valencia - Department of Economics
Downloads 815 (32,177)
Citation 1

Abstract:

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Lobbying, Comment letters, Share-based payments, Due process, Standard setting

2.

The Influence of Conditional Conservatism on Ownership Dispersion: An International Analysis

Revista Española de Financiación y Contabilidad, Forthcoming
Number of pages: 29 Posted: 26 Dec 2012
Begoña Giner, Ahmed Tahoun and Martin Walker
University of Valencia, London Business School and University of Manchester - Manchester Business School
Downloads 216 (154,570)

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Conditional conservatism, Asymmetric reporting, Ownership diversification, Diversification opportunities, Governance and information problems

3.

Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate

Number of pages: 37 Posted: 18 Apr 2016
Begoña Giner and Araceli Mora
University of Valencia and University of Valencia - Department of Accounting
Downloads 188 (175,780)
Citation 2

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Loan loss accounting, Expected loss model, Incurred loss model, Loan loss allowance, Loan loss provision, FASB/IASB

4.

Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain

Number of pages: 64 Posted: 12 Mar 2018 Last Revised: 29 Mar 2019
Begoña Giner and Araceli Mora
University of Valencia and University of Valencia - Department of Accounting
Downloads 166 (196,039)
Citation 2

Abstract:

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Financial Sector, Earnings Management, Political Interference, Bankia, Banks Accounting

5.

Bank Loan Loss Accounting and Its Contracting Effects: The New Expected Loss Models

Accounting and Business Research, (updated version) 2019 Forthcoming
Number of pages: 41 Posted: 16 Apr 2018 Last Revised: 18 Apr 2019
Begoña Giner and Araceli Mora
University of Valencia and University of Valencia - Department of Accounting
Downloads 159 (203,325)

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6.

Earnings Management of Target Firms and Deal Premiums: The Role of Industry Relatedness

Number of pages: 56 Posted: 14 Aug 2018 Last Revised: 21 Apr 2020
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 80 (332,247)

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Mergers and Acquisitions (M&As), Earnings Management (EM), Bid Premiums, Industry Relatedness

7.

Determinantes de la Discrecionalidad Directiva en la Elección del Método Contable de las Participaciones En Negocios Conjuntos (Determinants of the Managerial Discretion in the Accounting Choice for Investments in Joint Ventures)

Revista Española de Financiación y Contabilidad, Forthcoming
Number of pages: 42 Posted: 05 Jul 2012
Begoña Giner and Carmen S. Verón
University of Valencia and affiliation not provided to SSRN
Downloads 76 (342,183)

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accounting choice, consolidation, proportionate consolidation, equity method, jointly controlled entity, joint venture

8.

Earnings Conservatism: Panel Data Evidence from the European Union and the United States

Abacus, Vol. 42, No. 3-4, pp. 354-378, September 2006
Number of pages: 25 Posted: 17 Oct 2006
Hellenic Open University, University of Valencia and University of Sydney Business School
Downloads 22 (554,552)
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9.

Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms

Number of pages: 35 Posted: 18 Mar 2020
University of Valencia, Faculty of Economics. University of Valencia, Oita University and Universitat de València
Downloads 20 (567,147)

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IFRS adoption, reporting incentives, internationalization, network effect, contagion effect, mimetic isomorphism, Japan

10.

The Idiosyncrasies of the European M&A Market

Number of pages: 46 Posted: 20 May 2020 Last Revised: 11 Jun 2020
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 19 (573,693)

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Mergers and acquistions, Europe, Acquisitions, Restructuring, Corporate Governance

11.

The Risk-Relevance of Accounting Data: Evidence from the Spanish Stock Market

Journal of International Financial Management & Accounting, Vol. 17, No. 3, pp. 175-207, October 2006
Number of pages: 33 Posted: 17 Sep 2006
Begoña Giner and Carmelo Reverte
University of Valencia and Technical University of Cartagena
Downloads 19 (573,693)
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12.

The Introduction of International Financial Reporting Standards in the European Union

Posted: 16 Mar 2005
Begoña Giner and Bill Rees
University of Valencia and University of Edinburgh - Accounting and Finance

Abstract:

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IFRS, European Union

13.

Valuation Implications of Capital Structure: A Contextual Approach

Posted: 14 Nov 2001
Begoña Giner and Carmelo Reverte
University of Valencia and Technical University of Cartagena

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