Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
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- dc.contributor.author Amat Salas, Oriolca
- dc.contributor.author Perramon, Jordica
- dc.contributor.author Oliveras, Esterca
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2017-07-26T12:08:02Z
- dc.date.available 2017-07-26T12:08:02Z
- dc.date.issued 2003-04-01
- dc.date.modified 2017-07-23T02:07:37Z
- 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.format.mimetype application/pdfca
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=677
- dc.identifier.uri http://hdl.handle.net/10230/895
- 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.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- 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.subject.keyword Finance and Accounting
- dc.title Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchangeca
- dc.type info:eu-repo/semantics/workingPaper