Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

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Amat, Oriol; Perramon, Jordi; Oliveras, Ester. Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange. 2003
http://hdl.handle.net/10230/895
To cite or link this document: http://hdl.handle.net/10230/895
dc.contributor.author Amat, Oriol
dc.contributor.author Perramon, Jordi
dc.contributor.author Oliveras, Ester
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.issued 2003-04-01
dc.identifier.uri http://hdl.handle.net/10230/895
dc.description.abstract 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.
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 677
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 2014-06-03T07:14:09Z
dc.subject.keyword Finance and Accounting
dc.subject.keyword accounting regulation
dc.subject.keyword creative accounting
dc.subject.keyword earnings management
dc.subject.keyword financial accounting
dc.subject.keyword ias
dc.subject.keyword spain
dc.subject.keyword ibex 35
dc.rights.accessRights info:eu-repo/semantics/openAccess


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