English, Article, Journal or magazine article edition: Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange Oriol Amat; Jordi Perramon; Ester Oliveras

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/154857
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange
Author
  • Oriol Amat
  • Jordi Perramon
  • Ester Oliveras
Physical Description
  • preprint
Notes
  • After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some accounting practices of several of the companies quoted in the Spanish Stock Exchange could be qualified as earnings management. To carry out this study, the authors have analysed the accounts of the 35 companies included in the stock market index IBEX 35. This index is calculated with the share prices variations of the most important companies quoted in the Spanish Stock Exchange.
  • accounting regulation, creative accounting, earnings management, financial accounting, IAS, Spain, IBEX 35
  • RePEc:upf:upfgen:677
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment