Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade

Autor: Sonia Sanabria-García, Pascual Garrido-Miralles

Publikováno v: European Research on Management and Business Economics, Vol 26, Iss 2, Pp 78-86 (2020)

This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts’ earnings forecasts and investment

Externí odkaz: https://doaj.org/article/51d650bcdcd44e7f94cce67f42b46aa6

Sustainable Development, Stakeholder Engagement and Analyst Forecasts’ Accuracy: Positive Evidence from the Spanish Setting

Autor: María A. García-Benau, Pascual Garrido-Miralles, Ana Zorio-Grima

Publikováno v: Sustainable Development. 24:77-88

We gratefully acknowledge financial support from the University of Valencia (ref. UV-INV-AE15-332959).

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::34a30f3839540df3582e15c7ad3bf7b2
https://doi.org/10.1002/sd.1607

'Price-levels' regressions: 'scale-effect' or 'distribution effect'?

Autor: Pablo J. Vázquez Veira, Pascual Garrido Miralles

Publikováno v: RUA. Repositorio Institucional de la Universidad de Alicante
Universidad de Alicante (UA)
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2 (2011)
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2, Pp 35-57 (2011)

Easton and Sommers (ES) (2003) document the existence of an overwhelming influence of large firms in ‘price-levels’ regressions on US data (as do Akbar and Stark (2003) on UK data). They refer to this overwhelming influence as the ‘scale effect

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bf6e244058b6ab182759712e1cc44027
http://hdl.handle.net/10045/34576

The transition to international financial reporting standards in Spain: relevance and timeliness of adjustments

Autor: Pascual Garrido-Miralles, Pablo J. Vázquez-Veira

Publikováno v: International Journal of Accounting, Auditing and Performance Evaluation. 7:287

Since 2005, firms listed on any European stock market have been required to prepare mandatory consolidated financial statements under International Financial Reporting Standards (IFRS). Those groups that adopted IFRS in 2005 were required to present

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::59420b1270e09a0a95e59283897a928a
https://doi.org/10.1504/ijaape.2011.042772