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author = "Perramon, Jordi (Perramon Costa)"
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Found 4 documents, displaying page 1 of 1
Manipulation of earnings reports in Spain - some evidence
Description :
Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states are required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only if f...
Repository :
e-Repositori UPF
Language(s) :
English
Gazelle companies: growth drivers and an evolution analysis
Description :
Gazelle companies are relevant because they generate much more employment than other companies and deliver high returns to their shareholders. This paper analyzes their behavior in the years of high growth and their evolution in the following years. The main factors that explain their success are co...
Repository :
e-Repositori UPF
Language(s) :
English
IFRS Introduction And Its Effect On Listed Companies in Spain
Description :
From the beginning of January 2005 publicly traded companies in the European Union have to comply with the International Financial Reporting Standards (IFRS) for their consolidated accounts, as required by 1606/2002 European Commission Regulation. It had been suggested that the new accounting rules ...
Repository :
e-Repositori UPF
Language(s) :
English
Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange
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
Language(s) :
English
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Found 4 documents, displaying page 1 of 1