sample of publications

• 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
  • Stakeholders versus firm communication in social media: the case of twitter and corporate social responsibility information.  European Accounting Review.  30:31-62. 2021
  • The Usefulness of Financial Accounting Information: Evidence from the Field.  ACCOUNTING REVIEW.  96. 2021
  • The role of users' engagement in shaping financial reporting: should activists target accounting more?.  ACCOUNTING AND BUSINESS RESEARCH.  51:511-544. 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
  • Stakeholders versus Firm Communication in Social Media: The case of Twitter and Corporate Social Responsibility Information.  European Accounting Review.  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

• 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

• 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

• 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