Araceli Mora

University of Valencia - Department of Accounting

Edificio Departamental Oriental

Avda. dels Tarongers, s/n

Valencia 46071

Spain

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 40,757

SSRN RANKINGS

Top 40,757

in Total Papers Downloads

1,164

SSRN CITATIONS
Rank 17,754

SSRN RANKINGS

Top 17,754

in Total Papers Citations

5

CROSSREF CITATIONS

48

Scholarly Papers (9)

1.

The Monitoring Role of Female Directors Over Accounting Quality

Journal of Corporate Finance, Forthcoming
Number of pages: 48 Posted: 16 Feb 2016 Last Revised: 30 May 2017
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Bristol - School of Economics, Finance and Management
Downloads 331 (98,512)
Citation 5

Abstract:

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Gender, board of directors, accounting quality, earnings management, corporate governance

2.

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 (174,195)
Citation 2

Abstract:

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

3.

Strategic Accounting Choice Around Firm-Level Labor Negotiations

Number of pages: 54 Posted: 24 Nov 2010 Last Revised: 18 Sep 2014
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and Miguel Hernandez University
Downloads 177 (183,871)

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Accounting choice, earnings quality, strategic timing, labor bargaining, investment efficiency

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 161 (199,480)
Citation 2

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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 158 (202,667)

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6.

Prudential Supervisors’ Independence and Income Smoothing in European Banks

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 16 May 2018 Last Revised: 01 May 2019
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Valencia
Downloads 135 (230,347)
Citation 3

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Income Smoothing; Prudential Supervisors; Independent Supervisors; European Banking Industry; IAS 39; Single Supervisory Mechanism

7.

Discussion of the Effect of Earnings Management on the Asymmetric Timeliness of Earnings

Journal of Business Finance & Accounting, Vol. 32, No. 3-4, pp. 691-726, April 2005
Number of pages: 30 Posted: 28 Apr 2005
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and University of Valencia - Department of Accounting
Downloads 14 (600,974)
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8.

Balance Sheet vs. Earnings Conservatism in Europe

European Accounting Review, Vol. 13, No. 2, pp. 261-292, 2004
Posted: 03 Jun 2004
Juan M. García Lara and Araceli Mora
Universidad Carlos III de Madrid - Department of Business Administration and University of Valencia - Department of Accounting

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Capital Markets, Harmonisation, Earnings properties

9.

Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value

European Accounting Review, Vol. 11, No. 3, 2002
Posted: 12 Jan 2003
Miguel Arce Gisbert and Araceli Mora
University of Valencia - Department of Economics and University of Valencia - Department of Accounting

Abstract:

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accounting diversity, harmonisation, value relevance, capital market