Begoña Giner

University of Valencia

Departament de Comptabilitat Edifici Departamental Oriental

E-46022 Valencia

Spain

SCHOLARLY PAPERS

8

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CITATIONS
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Top 45,207

in Total Papers Citations

3

Scholarly Papers (8)

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 534 (28,720)

Abstract:

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 193 (117,449)

Abstract:

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

3.

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 52 (277,665)

Abstract:

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

4.

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
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia and University of Sydney Business School
Downloads 22 (415,603)
Citation 3

Abstract:

5.

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 Polytechnic University of Cartagena
Downloads 18 (436,016)

Abstract:

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 0 (229,157)

Abstract:

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

7.

The Introduction of International Financial Reporting Standards in the European Union

European Accounting Review, Vol. 14, No. 1, 2005
Posted: 16 Mar 2005
Begoña Giner and Bill Rees
University of Valencia and The University of Edinburgh Business School

Abstract:

IFRS, European Union

8.

Valuation Implications Of Capital Structure: A Contextual Approach

European Accounting Review, Vol. 10, No .2, 2001
Posted: 14 Nov 2001
Begoña Giner and Carmelo Reverte
University of Valencia and Polytechnic University of Cartagena

Abstract: