Araceli Mora

University of Valencia - Department of Accounting

Edificio Departamental Oriental

Avda. dels Tarongers, s/n

Valencia 46071

Spain

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 49,942

SSRN RANKINGS

Top 49,942

in Total Papers Downloads

1,850

SSRN CITATIONS
Rank 21,998

SSRN RANKINGS

Top 21,998

in Total Papers Citations

53

CROSSREF CITATIONS

6

Scholarly Papers (10)

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, Universidad Carlos III de Madrid, University of Valencia - Department of Accounting and University of Bristol - Business School
Downloads 473 (114,751)
Citation 29

Abstract:

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

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 276 (207,849)
Citation 3

Abstract:

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3.

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 268 (214,078)
Citation 3

Abstract:

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

4.

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 263 (218,112)
Citation 3

Abstract:

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

5.

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, University of Valencia - Department of Accounting and Miguel Hernandez University
Downloads 214 (266,200)
Citation 4

Abstract:

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

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, University of Valencia - Department of Accounting and University of Valencia
Downloads 196 (288,389)
Citation 14

Abstract:

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

7.

Dissemination of Accounting Research

European Accounting Review, https://doi.org/10.1080/09638180.2023.2276215
Number of pages: 48 Posted: 30 Oct 2023 Last Revised: 08 Jan 2024
Beatriz Garcia Osma, Araceli Mora and Jochen Pierk
Universidad Carlos III de Madrid, University of Valencia - Department of Accounting and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 111 (458,293)

Abstract:

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8.

Externalities of Financial Reporting Regulation on Management Control Systems

Number of pages: 56 Posted: 15 Apr 2024
Universidad Carlos III de Madrid, Universidad Autónoma de Madrid - Accounting Department and University of Valencia - Department of Accounting
Downloads 49 (726,266)

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Externalities of financial reporting; MCS change; Post-implementation review; Regulatory cost-benefit analysis; IFRS.

9.

Balance Sheet vs. Earnings Conservatism in Europe

Posted: 03 Jun 2004
Juan M. García Lara and Araceli Mora
Universidad Carlos III de Madrid and University of Valencia - Department of Accounting

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Capital Markets, Harmonisation, Earnings properties

10.

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

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