Araceli Mora

University of Valencia - Department of Accounting

Edificio Departamental Oriental

Avda. dels Tarongers, s/n

Valencia 46071

Spain

  • University of Valencia - Department of Accounting

SCHOLARLY PAPERS

8

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1,522

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in Total Papers Citations

38

CROSSREF CITATIONS

6

Scholarly Papers (8)

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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
Juan M. García Lara, Beatriz Garcia Osma, Araceli Mora and Mariano Scapin
Charles III University of Madrid - Department of Business Administration, Charles III University of Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Bristol - Business School
Downloads 432 (108,799)
Citation 20

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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 246 (199,128)
Citation 3

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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 230 (212,492)
Citation 3

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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 224 (217,975)
Citation 3

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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
Beatriz Garcia Osma, Araceli Mora and Ana María Sabater Marcos
Charles III University of Madrid - Department of Business Administration, University of Valencia - Department of Accounting and Miguel Hernandez University
Downloads 207 (234,599)
Citation 3

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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
Beatriz Garcia Osma, Araceli Mora and Luis Porcuna-Enguix
Charles III University of Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Valencia
Downloads 183 (262,099)
Citation 10

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

7.

Balance Sheet vs. Earnings Conservatism in Europe

Posted: 03 Jun 2004
Juan M. García Lara and Araceli Mora
Charles III University of Madrid - Department of Business Administration and University of Valencia - Department of Accounting

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Capital Markets, Harmonisation, Earnings properties

8.

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

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accounting diversity, harmonisation, value relevance, capital market