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• (author = "Perramon, Jordi (Perramon Costa)")
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Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange

Author(s) : Amat Salas, Oriol , Perramon, Jordi (Perramon Costa) , Oliveras, Ester
Description : 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, mak...
Repository : e-Repositori UPF , View repository documents
Language(s) : English
Subject(s) : Accounting regulation, creative accounting, earnings management, financial accounting, IAS, Spain, IBEX 35
Publisher(s) :
Contributor(s) : Universitat Pompeu Fabra. Departament d'Economia i Empresa
Source(s) :
Publication Date(s) : 2012-07-11