sample of publications
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articles
- Quarterly earnings guidance and real earnings management. Journal of Business Finance & Accounting. 50:1029-1059. 2023
- Management control systems and real earnings management: Effects on firm performance. Management Accounting Research. 55:1-22. 2022
- The Usefulness of Financial Accounting Information: Evidence from the Field. ACCOUNTING REVIEW. 96:73-102. 2021
- The role of users' engagement in shaping financial reporting: should activists target accounting more?. ACCOUNTING AND BUSINESS RESEARCH. 51:511-544. 2021
- Stakeholders versus Firm Communication in Social Media: The case of Twitter and Corporate Social Responsibility Information. European Accounting Review. 30:31-62. 2021
- Do commonalities facilitate private information channels? Evidence from common gender and insider trading. JOURNAL OF CORPORATE FINANCE. 70:1-31. 2020
- Conditional conservatism and the limits to earnings management. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 39:1-26. 2020
- Accounting conservatism and the profitability of corporate insiders. Journal of Business Finance & Accounting. 47:1-49. 2020
- Insider trading restrictions and earnings management. ACCOUNTING AND BUSINESS RESEARCH. 50:205-237. 2020
- Prudential supervisors' independence and income smoothing in European banks. JOURNAL OF BANKING & FINANCE. 102:156-176. 2019
- Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? A suggestion to refine the definition of OCI. Estudios de Economia Aplicada. 36:515-536. 2018
- Debt pressure and interactive use of control systems: effects on cost of debt. Management Accounting Research. 42:3544-3558. 2018
- Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA. ACCOUNTING AND BUSINESS RESEARCH. 49:271-304. 2018
- Public oversight systems for statutory auditors in the European Union. European Journal of Law and Economics. 44:517-552. 2017
- The monitoring role of female directors over accounting quality. JOURNAL OF CORPORATE FINANCE. 45:651-668. 2017
- The illusion of CSR: drawing the line between core and supplementary CSR. Sustainability Accounting Management and Policy Journal. 7:125-151. 2016
- Cambio de auditor y compra de opinión: efectos del cambio de firma y del cambio de socio. Boletín de la CNMV. Marzo:75-87. 2016
- Accounting conservatism and firm investment efficiency. JOURNAL OF ACCOUNTING & ECONOMICS. 61:221-238. 2016
- Information consequences of accounting conservatism. European Accounting Review. 23:173-198. 2014
- Opportunistic disclosure in press release headlines. ACCOUNTING AND BUSINESS RESEARCH. 42:143-168. 2012
- Conditional conservatism and cost of capital. REVIEW OF ACCOUNTING STUDIES. 16:247-271. 2011
- Corporate governance and impression management in annual results press releases. ACCOUNTING ORGANIZATIONS AND SOCIETY. 36:187-208. 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
- La presentación oportunista de la información financiera en las notas de prensa. Estudios financieros. Revista de contabilidad y tributación. Comentarios, casos prácticos. 167-202. 2008
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books
- What are the wider supervisory implications of the Wirecard case?: Public Oversight Systems for Statutory Auditors in the EU / Economic Governance Support Unit (EGOV) Directorate-General for Internal Policies. Ed. IP/A/ECON-BU/IC/2020-115. Brussels: European Parliament. 2020
- Professional investors and the decision usefulness of financial reporting: Report prepared for ICAS (The Institute of Chartered Accountants of Scotland) and EFRAG (European Financial Reporting Advisory Group). Edimburgo: ICAS/EFRAG. 2016
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conference contributions
- The role of users engagement in financial reporting system 2020
- The usefulness of financial accounting information: evidence from the field 2020
- Accounting Conservatism and the Information Efficiency of Stock Prices. 1-38. 2019
- Accounting Conservatism and the Profitability of Corporate Insiders. 1-56. 2019
- Accounting conservatism and the information efficiency of stock prices. 1-38. 2019
- Dividend policy of Spanish ralway companies: Accounting for State advance payments (1920-1926). 1-30. 2018
- Missing Narratives: An Analysis of Biases in Sample Selection and Variable Choice in Textual Analysis Research. 1-52. 2018
- Debt pressure and the choice of interactive control systems: Effects on cost of debt 2016
- Discussant de "Effects of the adoption of IFRS on the credit market: Evidence from Brazil" 2016
- Earnings Management and Conditional Conservatism 2016
- Earnings Quality 2016
- Earnings management and conditional conservatism 2016
- Earnings management and impression management 2016
- Professional investors and the decision usefulness of financial reporting 2016
- Stakeholder (Dis)Engagement in Social Media: The Case of Twitter and the Banking Industry 2016
- Debt pressure and the choice of interactive control systems: Effects on cost of debt 2015
- Panel de editores 2015
- Positive and negative CEO personality traits and firm communication 2015
- Positive and negative CEO personality traits and firm communication: Overconfidence, Narcissism, or Self-Esteem? 2015
- Positive and negative CEO personality traits and firm communication: Overconfidence, Narcissism, or Self-Esteem? 2015
- Stakeholder engangement and CSR information communication on social media: The case of Twitter and the Spanish banking industry 2015
- Understanding lobbying behaviour around the FASB-IASB leases project 2015
- Differential information consequences of real versus accruals earnings management 2013
- Self-Serving Financial Reporting Communication: A Study of the Association Between Earnings Management and Impression Management 2012
- Self-Serving Financial Reporting Communication: A Study of the Association between Earnings Management and Impression Management 2012
- Self-serving financial reporting communication: A study of the association between earnings managment and impression management 2012
- Self-serving financial reporting communication: A study of the association between earnings managment and impression management 2012
- Corporate Governance, Future News and Forward-looking Information 2011
- Opportunistic Disclosure in Annual Results Press Releases Headlines 2010
- Gender Diversity on the Board and Eamings Quality 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
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working papers
- Shareholder Voting and Disclosure in M&As 2023
- Accounting Conservatism and the Agency Problems of Overvalued Equity 2022
- The Confirmatory Role of Conditional Conservatism over Voluntary Disclosure 2022
- Demand-Driven Corporate Social Responsibility and Accounting Quality: Evidence on Symbolic vs Substantive Change after Large Technological Disasters 2021
- Narrative Conservatism 2021
- The role of users' engagement in shaping financial reporting: should activists target accounting more? 2021
- Till Concessionary Reversals Do Us Part: Earnings Management and the Accounting for Public Aids in Early Railway Companies 2020
- Not Just a Boys' Club: Common Gender and Private Information Channels in Insider Trading 2020
- Firm Efforts to Improve Employee Quality and Corporate Investment Efficiency 2020
- Management accounting and control systems and earnings management: Effects on future firm performance 2019
- Stakeholder and Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 2019
- Accounting Conservatism and the Profitability of Corporate Insiders 2019
- Conditional Conservatism and the Limits to Earnings Management 2018
- Accounting Quality in Railway Companies During the 19th and 20th Centuries: The Case of Spanish NORTE and MZA 2018
- Prudential Supervisors' Independence and Income Smoothing in European Banks 2018
- Optimistic Disclosure Tone and CEO Career Concerns 2018
- The Usefulness of Financial Accounting Information: Evidence from the Field 2017
- Insider Trading Restrictions and Earnings Management 2017
- Opinion shopping: Partner versus firm-level evidence 2016