Begoña Giner

University of Valencia

Departament de Comptabilitat Edifici Departamental Oriental

E-46022 Valencia

Spain

  • University of Valencia

SCHOLARLY PAPERS

11

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14

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21

Scholarly Papers (11)

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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 922 (39,722)
Citation 4

Abstract:

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

2.

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 241 (195,772)
Citation 3

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3.

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 230 (204,778)

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

4.

Political interference in private entities’ financial reporting and the public interest: Evidence from the Spanish financial crisis

Accounting, Auditing & Accountability Journal, forthcoming DOI (10.1108/AAAJ-11-2019-4271)
Number of pages: 38 Posted: 12 Mar 2018 Last Revised: 08 Sep 2020
Begoña Giner and Araceli Mora
University of Valencia and University of Valencia - Department of Accounting
Downloads 224 (209,992)
Citation 3

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

5.

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

Number of pages: 35 Posted: 18 Mar 2020
Begoña Giner, Paloma Merello, Miho Nakamura and Francisca Pardo
University of Valencia, Faculty of Economics. University of Valencia, Oita University and Universitat de València
Downloads 221 (212,777)

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

6.

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 218 (215,485)
Citation 3

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

7.

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

Number of pages: 59 Posted: 14 Aug 2018 Last Revised: 17 Oct 2020
Hector Fabio Perafan-Peña, Belen Gill-de-Albornoz and Begoña Giner
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 145 (306,949)

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

8.

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 92 (424,919)

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

9.

THE IDIOSYNCRASIES OF THE EUROPEAN MARKET OF CORPORATE CONTROL

Number of pages: 39 Posted: 20 May 2020 Last Revised: 08 Oct 2020
Hector Fabio Perafan-Peña, Belen Gill-de-Albornoz and Begoña Giner
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 76 (476,220)

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

10.

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

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IFRS, European Union

11.

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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