A non-traditional type of financial asset, cryptocurrencies based on public blockchains are still little understood in their real-world behavior. Exogenous events such as cyber-attacks and their media coverage can strongly ...

The purpose of this thesis is to analyze how capital markets interpret accounting disclosure. In three empirical studies, I evaluate the role that accounting disclosure plays in evaluating financial prospects and facilitating ...

Existe abundante legislación de carácter internacional y nacional que requiere incluir la perspectiva de género en la educación superior. Esta legislación viene motivada por la demanda social de evitar perpetuar la desigualdad ...

Purpose: This paper analyses new dynamics as teaching methodologies in the context of the degrees adapted to the EHEA. The aim of this study is double: to assess whether there is greater involvement in seminars with these ...

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by ...

Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We ...