Oriol Amat

Universitat Pompeu Fabra - Faculty of Economic and Business Sciences

Ramon Trias Fargas 25-27

Barcelona, 08005

Spain

SCHOLARLY PAPERS

18

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18,902

CITATIONS
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Top 21,471

in Total Papers Citations

21

Scholarly Papers (18)

1.

Creative Accounting: Nature, Incidence and Ethical Issues

UPF Working Paper No. 749
Number of pages: 19 Posted: 12 Jul 2004
Oriol Amat and Catherine Gowthorpe
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Downloads 6,249 (999)
Citation 10

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Accounting ethics, creative accounting, earnings management, financial reporting

2.

The Struggle Against Creative Accounting: Is 'True and Fair View' Part of the Problem or Part of the Solution?

UPF Economics Working Paper 363
Number of pages: 30 Posted: 20 Apr 1999
Oriol Amat, John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 1,884 (7,871)
Citation 2

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3.

The Ethics of Creative Accounting: Some Spanish Evidence

Univ. Pompeu Fabra, Economics and Business Working Paper No. 455
Number of pages: 15 Posted: 01 Aug 2000
Oriol Amat, John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 1,822 (8,317)
Citation 6

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Creative accounting; Ethics; Spain

4.

IFRS Introduction and its Effect on Listed Companies in Spain

Number of pages: 27 Posted: 24 Jul 2007
Jordi Perramon and Oriol Amat
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 1,585 (10,452)
Citation 8

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IFRS, IAS, Accounting harmonization

5.

Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation

UPF Working Paper No. 748
Number of pages: 22 Posted: 12 Jul 2004
Oriol Amat and Catherine Gowthorpe
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Downloads 1,378 (13,106)
Citation 3

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Accounting ethics, accounting regulation, creative accounting, earnings management, financial reporting, macro-manipulation, micro-manipulation

6.

Dimensions of National Culture and the Accounting Environment - the Spanish Case

Universitat Pompeu Fabra Economics Working Paper Number 394
Number of pages: 23 Posted: 05 Oct 2000
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent, University of Central Lancashire and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 1,343 (13,633)
Citation 1

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7.

Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain

UPF Economics and Business Working Paper No. 732
Number of pages: 21 Posted: 14 Jul 2004
Ester Oliveras and Oriol Amat
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 1,027 (20,470)
Citation 1

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Intellectual capital, ethics, creative accounting

8.

Variations in National Management Accounting Approaches

UPF Economics and Business Working Paper No. 415
Number of pages: 22 Posted: 13 Jan 2000
Oriol Amat, John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 976 (22,107)

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National management accounting, Europe, Latin America.

9.

Environmental Factors Giving Rise to Variations in National Management Accounting Practice

Univ. Pompeu Fabra, Economics and Business Working Paper No. 432
Number of pages: 21 Posted: 19 Jun 2000
Oriol Amat, John Blake and Philip Wraith
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent and University of Central Lancashire
Downloads 782 (30,306)

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10.

Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange

UPF Economics and Business Working Paper No. 677
Number of pages: 14 Posted: 01 Oct 2003
Oriol Amat, Jordi Perramon and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 497 (55,066)
Citation 1

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accounting regulation, creative accounting, earnings management, financial accounting, IAS, Spain, IBEX 35

11.

The Drive for Quality - the Impact on Accounting in the Wine Industry

Economic Working Paper 251
Number of pages: 26 Posted: 20 Apr 1998
Independent, Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra
Downloads 363 (80,481)

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12.

Spanish Auditors and the 'True and Fair View'

Economics Working Paper 409
Number of pages: 22 Posted: 13 Jan 2000
Oriol Amat, John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 341 (86,524)

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13.

The Case for New Accounting Research Agenda in Spain

Economics Working Paper 380
Number of pages: 22 Posted: 02 Sep 1999
Oriol Amat, John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 192 (155,858)

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14.

Manipulation of Earnings Reports in Spain - Some Evidence

Number of pages: 24 Posted: 14 Nov 2005
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Oxford Brookes University - Business School and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 177 (167,699)

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Financial reporting, Spain, earnings manipulation, IBEX-35

15.

Earnings Management and Audit Adjustments: An Empirical Study of IBEX 35 Constituents

Number of pages: 30 Posted: 07 Apr 2009
Oriol Amat
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 170 (173,781)

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Audit adjustments, earnings management, market pricing of audit information

16.

One Hundred Issues of Revista Espanola De Financiacion Y Contabilidad (Refc)-Insights into Trends in the Spanish Academic Community

UPF Economics and Business Working Paper No. 540
Number of pages: 29 Posted: 29 Jun 2001
Oriol Amat and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 116 (236,266)
Citation 1

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Revista Espanola de Contabilidad y Financiacion; Academic community; Accounting

17.

A Portrait of the Spanish Accounting Community

Posted: 27 Sep 1998
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences, Independent, Oxford Brookes University - Business School, Universitat Pompeu Fabra and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences

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18.

International Accounting Harmonisation - a Comparison of Spain, Sweden and Austria

Universitat Pompeu Fabra Economics Working Paper 294
Posted: 10 Aug 1998
Independent, Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School

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