sample of publications

• articles 

  • Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?.  Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad.  2022
  • Financial reporting quality effects of imposing (gender) quotas on boards of directors.  JOURNAL OF ACCOUNTING AND PUBLIC POLICY.  41. 2022
  • An empirical assessment of proposed Solutions for resolving scale problems in value relevance accounting research.  Accounting and Finance.  60:3905-3933. 2020
  • Unpacking the black box of trade credit to socially responsible customers.  JOURNAL OF BANKING & FINANCE.  119. 2020
  • Conditional conservatism and the limits to earnings management.  JOURNAL OF ACCOUNTING AND PUBLIC POLICY.  39:1-26. 2020
  • 50 Years of Accounting and Business Research.  ACCOUNTING AND BUSINESS RESEARCH.  50:1-5. 2019
  • Earnings: Concepts versus Reported.  Journal of Law, Finance, and Accounting.  2:347-384. 2017
  • Managerial entrenchment and earnings management.  JOURNAL OF ACCOUNTING AND PUBLIC POLICY.  36:399-414. 2017
  • The monitoring role of female directors over accounting quality.  JOURNAL OF CORPORATE FINANCE.  45:651-668. 2017
  • The role of foreign shareholders in disciplining financial reporting.  Journal of Business Finance & Accounting.  44:558-592. 2017
  • Accounting conservatism and firm investment efficiency.  JOURNAL OF ACCOUNTING & ECONOMICS.  61:221-238. 2016
  • Segment disclosure and cost of capital.  Journal of Business Finance & Accounting.  42:367-411. 2015
  • The relation between segment disclosure and earnings quality.  JOURNAL OF ACCOUNTING AND PUBLIC POLICY.  33:449-469. 2014
  • Information consequences of accounting conservatism.  European Accounting Review.  23:173-198. 2014
  • Conditional conservatism and cost of capital.  REVIEW OF ACCOUNTING STUDIES.  16:247-271. 2011
  • Earnings Quality in ex-Post Failed Firms.  ACCOUNTING AND BUSINESS RESEARCH.  39:119-138. 2009
  • The Economic Determinants of Conditional Conservatism.  Journal of Business Finance & Accounting.  36:336-372. 2009
  • Accounting Conservatism and Corporate Governance.  REVIEW OF ACCOUNTING STUDIES.  14:161-201. 2009

• conference contributions 

  • Accounting Conservatism and the Information Efficiency of Stock Prices.  1-38. 2019
  • Accounting conservatism and the information efficiency of stock prices.  1-38. 2019
  • On the Relevance of Accounting and Finance Research for Society: Reflections from an Editor, Reviewer and Author Perspective 2019
  • Do Suppliers Value Socially Responsible Customers? 2018
  • Discussion de "Information and financial intermediation: evidence from public disclosure regulation" de Matthias Breuer, Katharina Hombach y Maximilian Andre Müller, 2016
  • Earnings Management and Conditional Conservatism 2016
  • Earnings management and conditional conservatism 2016
  • Editor's Panel: Research Integrity and Research Ethics 2016
  • Effects of CEOs' and CFOs' compensation mechanisms on real activities and accounting manipulation 2016
  • The effects of information differences among investors on the role of earnings quality in facilitating corporate investment 2016
  • Using teaching and students based data to answer broad interdisciplinary research questions 2016
  • Accounting quality effects of imposing gender quotas on boards of directors 2015
  • Discussant en "Return news decomposition and conditional conservatism" de Shengmin Hung y Zheng Qiao 2015
  • Discussion en "Corporate diversification and earnings quality" de C. Homburg, J. Nasev y D. Nussmann 2015
  • Effects of CEOs' and CFOs' compensation mechanisms on real activities and accounting manipulation 2015
  • Gender differences in risk aversion: evidence from a multiple choice exam of accounting students 2015
  • Geographic disclosures and firm investment efficiency 2015
  • Market rewards to patterns of increasing earnings: do cash flow patterns, accruals manipulation and real activities manipulation matter? 2015
  • Panel de editores 2015
  • The effects of information differences among investors on the role of earnings quality in facilitating corporate investment 2015
  • The role of foreign shareholders in disciplining financial reporting 2015
  • Agency-Based Demand For Conditional Conservatism In The Presence Of Credit Default Swaps 2014
  • Agency-Based Demand For Conditional Conservatism In The Presence Of Credit Default Swaps 2014
  • Segment disclosure and cost of capital 2014
  • The effects of earnings quality qnd asymmetry of information on corporate investment 2014
  • Accounting quality effects of imposing gender quotas on boards of directors 2013
  • Accounting quality qffects of imposing gender quotas on board of directors 2013
  • Differential information consequences of real versus accruals earnings management 2013
  • Permanent earnings vs reported earnings: does the average difference approximate zero? 2013
  • Research on conservatism in accounting 2013
  • Entrenched Managers' Usage of Earnings Management Tools 2011
  • Entrenched Managers' Usage of Earnings Management Tools 2011
  • Cost of Equity and Accounting Conservatism 2008
  • Gender Diversity on the Board and Eamings Quality 2008
  • Manager's perceptions of product market competition, profitability and firms voluntary disclosure of sales (by Clive Lennox and Elisabeth Dedman) 2008
  • On the Development of Efficient Deflators for the Estimation of Accounting-based Valuation Models 2008
  • The Determinants of Benchmark Beating Behaviour in Spain 2008
  • The Economic Determinants of Conditional Conservatism 2008
  • The Economic Determinants of Conditional Conservatism 2008
  • The Economic Determinants of Conditional Conservatism 2008
  • The Economic Determinants of Conditional Conservatism 2008
  • The Economic Determinants of Conditional Conservatism 2008
  • The Role of Contracting, Taxation, Regulation and Litigation in the Implementation of Conditional 2008

• working papers 

  • Accounting Conservatism and the Agency Problems of Overvalued Equity 2022
  • Demand-Driven Corporate Social Responsibility and Accounting Quality: Evidence on Symbolic vs Substantive Change after Large Technological Disasters 2021
  • Narrative Conservatism 2021
  • Conditional Conservatism and the Limits to Earnings Management 2018