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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27

CROSSREF CITATIONS

21

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 974 (44,008)
Citation 8

Abstract:

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

2.

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 288 (194,644)

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

3.

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 270 (207,814)
Citation 3

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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 264 (212,529)
Citation 3

Abstract:

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

5.

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 258 (217,454)
Citation 3

Abstract:

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

6.

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 The University of Manchester - Manchester Business School
Downloads 240 (233,490)

Abstract:

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

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
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 185 (297,160)

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

8.

THE IDIOSYNCRASIES OF THE EUROPEAN MARKET OF CORPORATE CONTROL

Number of pages: 39 Posted: 20 May 2020 Last Revised: 08 Oct 2020
Universidad ICESI, Jaume I University - Department of Finance and Accounting and University of Valencia
Downloads 100 (483,127)

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

9.

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 98 (489,656)

Abstract:

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

10.

Targets’ Earnings Management and Ownership Decisions in M&A: Can Less Be More?

Number of pages: 13 Posted: 21 Sep 2023
Jaume I University - Department of Finance and Accounting, Universidad Externado de Colombia and University of Valencia
Downloads 24 (902,910)

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Mergers and Acquisitions, Earnings management, ownership decisions

11.

Interconnecting Financial and Sustainability Information: Does the Multi-Capital Approach Explain Adherence to the IIRC Framework?

Forthcoming in REFC – Spanish Journal of Finance and Accounting
Number of pages: 48 Posted: 14 Dec 2023
Begoña Giner, Francisca Pardo and Carina Barreto
University of Valencia, Universitat de València and Independent
Downloads 18 (961,226)

Abstract:

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IIRC, integrated reporting, six capitals, sustainability reporting, Down Jones Sustainability Europe Index

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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