CL. de Madrid 126
Madrid, Madrid 28903
Spain
Universidad Carlos III de Madrid
SSRN RANKINGS
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Conservatism; asymmetric timeliness of earnings; investment efficiency; overinvestment; underinvestment
Capital providers; Conceptual framework; Financial reporting information
conditional conservatism, earnings asymmetric timeliness, earnings management, manipulation of real operating activities
Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness
Conditional conservatism, asymmetric reporting, cost of capital, information precision, uncertainty
Mandatory IFRS adoption, earnings quality, enforcement, IFRS transition adjustments
Conservatism, Governance, CEO, Board of Directors, Earnings Timeliness, Spain
Accounting conservatism, asymmetric reporting, information asymmetry, information precision
real earnings management, board independence, R&D expenditure
firm failure, accruals management, real earnings management, conditional conservatism, earnings quality, bankruptcy
Real earnings management, Management control systems, Interactive use, Levers of control
CEO career concerns, CEO ability, Optimistic disclosure tone, CEO assessment, 10-K disclosures, Narrative disclosure, CEO turnover
Conservatism, contracting, taxation, political costs, litigation risk
R&D expenditure, real earnings management, earnings targets, valuation
Gender, board of directors, accounting quality, earnings management, corporate governance
Insider trading, voluntary insider trading restrictions, earnings management, real earnings management, corporate governance
debt pressure; interactive use; management accounting and control systems; cost of debt; innovation; levers of control
audit opinion-shopping; audit firm switches; audit partner switches; modified audit opinion
conditional conservatism, unconditional conservatism, insider trading sales and purchases, profitability from insider trading
headlines, impression management, opportunistic disclosure, press releases, prominence, voluntary disclosure
Corporate Social Responsibility (CSR); Stakeholder Management; Social Media; Twitter; Banking Industry
Accounting choice, earnings quality, strategic timing, labor bargaining, investment efficiency
Accounting engagement, activism, information production costs, information acquisitions costs; users’ information needs, information complexity, information overload
Income Smoothing; Prudential Supervisors; Independent Supervisors; European Banking Industry; IAS 39; Single Supervisory Mechanism
Gender, Information Asymmetry, Insider Trading, Social Commonalities, Homophily
Auditing, Directive 2006/43/EU, Institutional differences, Oversight systems, Disciplinary systems, Harmonization, Accounting.
Narrative Disclosure, Narrative Conservatism, Conservatism, Timeliness, Tone, Completeness, Textual Analysis
Conditional conservatism, Voluntary disclosure, Confirmatory role, Credibility
Environmental disaster, Symbolic CSR, Substantive CSR, CSR demand, Financial reporting quality, Disclosure quality.
Agency Theory, Concessionary regime, Dividend policy, Railway accounting choice, political bargaining
Accounting history, Accounting quality, Railway Accounting, Earnings Persistence, Spanish Railways
Impression management, annual results press releases, voluntary disclosure, accruals earnings management, real earnings management
Conditional conservatism, corporate governance, managerial discretion
