J.J. Alcarria

Jaume I University - Department of Finance and Accounting

Campus del Riu Sec

12081 Castello de la Plana

Spain

  • Jaume I University - Department of Finance and Accounting

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Specification and Power of Cross-Sectional Abnormal Working Capital Accruals Models in the Spanish Context

Posted: 30 Dec 2003
J.J. Alcarria and Belen Gill-de-Albornoz
Jaume I University - Department of Finance and Accounting and Jaume I University - Department of Finance and Accounting

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Abnormal accruals models, simulation analysis, specification and power, earnings management

2.

Analysis and Diagnosis of Income Smoothing in Spain

Posted: 11 Oct 2003
Belen Gill-de-Albornoz and J.J. Alcarria
Jaume I University - Department of Finance and Accounting and Jaume I University - Department of Finance and Accounting

Abstract:

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earnings management, income smoothing, discretionary accruals