Citations (34)
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Carolina Bona-Sánchez, Jerónimo Pérez-Alemán & Domingo Javier Santana Martín. (2020) Political ties and corporate tax burden in Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49:1, pages 74-93.
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Inmaculada Aguiar-Díaz, María Victoria Ruiz-Mallorquí & Beatriz González López-Valcárcel. (2019) Insurance company as dominant shareholder and financial performance in for-profit hospitals. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:3, pages 306-340.
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Paolo Saona, Pablo San Martín & Mauricio Jara. (2018) Group Affiliation and Ownership Concentration as Determinants of Capital Structure Decisions: Contextualizing the Facts for an Emerging Economy. Emerging Markets Finance and Trade 54:14, pages 3312-3329.
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Araceli Mora & Martin Walker. (2015) The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research 45:5, pages 620-650.
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Dan Weiss. (2014) Internal Controls in Family-Owned Firms. European Accounting Review 23:3, pages 463-482.
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Qiongyu Huang, Minying Cheng, Wenjing Li & Minghai Wei. (2014) Listing approach, political favours and earnings quality: Evidence from Chinese family firms. China Journal of Accounting Studies 2:1, pages 13-36.
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Carolina Bona Sánchez, Jerónimo Pérez Alemán & Domingo J. Santana Martín. (2013) Control institucional dominante y capacidad informativa de los resultados constables. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 42:159, pages 371-394.
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Begoña Giner, Ahmed Tahoun & Martin Walker. (2013) The influence of conditional conservatism on ownership dispersion: An international analysis. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 42:159, pages 289-309.
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Borja Amor Tapia, Carolina Bona Sánchez, Jerónimo Pérez Alemán & María T. Tascón Fernández. (2011) Earnings conservatism and litigation exposure in the banking industry. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 40:152, pages 557-585.
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Articles from other publishers (25)
Sun Liu & Jie Zhang. (2023) Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China. Journal of International Accounting, Auditing and Taxation 53, pages 100581.
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Emma García-Meca & Domingo J. Santana-Martín. (2022) Board gender diversity and performance in family firms: exploring the faultline of family ties. Review of Managerial Science.
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Laila Mohamed Alshawadfy Aladwey. (2021) The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt. Journal of Financial Reporting and Accounting 19:5, pages 742-771.
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Fabio La Rosa, Francesca Bernini & Roberto Verona. (2020) Ownership structure and the cost of equity in the European context. Meditari Accountancy Research 28:3, pages 485-514.
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Shawgat Kutubi. (2020) Directors with multiple directorships and accounting conservatism: Evidence from banks in South Asia. Corporate Ownership and Control 18:1, Special Issue, pages 393-407.
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Hsin-Yi Chi, Tzu-Ching Weng, Guang-Zheng Chen & Shu-Ping Chen. (2019) Do Political Connections Affect the Conservative Financial Reporting of Family Firms?. Sustainability 11:20, pages 5563.
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Sun Liu. (2019) The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence. Journal of International Accounting, Auditing and Taxation 34, pages 49-68.
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Devora Peña-Martel, Jerónimo Pérez-Alemán & Domingo Javier Santana-Martín. (2018) The role of the media in creating earnings informativeness: Evidence from Spain. BRQ Business Research Quarterly 21:3, pages 168-179.
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Silvia Ferramosca & Alessandro GhioSilvia Ferramosca & Alessandro Ghio. 2018. Accounting Choices in Family Firms. Accounting Choices in Family Firms
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Emma García-Meca, Felix López-Iturriaga & Fernando Tejerina-Gaite. (2015) Institutional Investors on Boards: Does Their Behavior Influence Corporate Finance?. Journal of Business Ethics 146:2, pages 365-382.
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Juan Pablo Torres, Mauricio Jara Bertín & Félix J. López-Iturriaga. (2017) Corporate control and firm value: The bright side of business groups. Journal of Family Business Strategy 8:2, pages 99-108.
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Carolina Bona-Sánchez, Jerónimo Pérez-Alemán & Domingo J. Santana-Martin. (2017) Sustainability disclosure, dominant owners and earnings informativeness. Research in International Business and Finance 39, pages 625-639.
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Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab. (2016) Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?. Journal of Contemporary Accounting & Economics 12:3, pages 191-209.
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Silvia Guerra Pérez, Carolina Bona Sánchez & Domingo Javier Santana Martín. (2015) Politically connected firms in Spain. BRQ Business Research Quarterly 18:4, pages 230-245.
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Felix López-Iturriaga, Emma García-Meca & Fernando Tejerina-Gaite. (2015) Institutional directors and board compensation: Spanish evidence. BRQ Business Research Quarterly 18:3, pages 161-173.
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Carolina Bona-Sánchez, Jerónimo Pérez-Alemán & Domingo Javier Santana-Martín. (2014) Politically Connected Firms and Earnings Informativeness in the Controlling versus Minority Shareholders Context: European Evidence. Corporate Governance: An International Review 22:4, pages 330-346.
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Sabri Boubaker, Hatem Mansali & Hatem Rjiba. (2014) Large controlling shareholders and stock price synchronicity. Journal of Banking & Finance 40, pages 80-96.
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Mauricio Jara Bertin & José Tomás Arias Moya. (2013) The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Academia Revista Latinoamericana de Administración 26:1, pages 139-169.
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I GO & Kazuo Yamada. (2022) Passive Ownership and Accounting Conservatism: Evidence from the BOJ's ETF Purchasing Program. SSRN Electronic Journal.
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Isabelle Allemand, Paul Andrr, Benedicte Brullebaut & Alain Schatt. (2017) Women Involved in the Financial Reporting Process and Financial Reporting Quality. SSRN Electronic Journal.
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Carolina BonaaSSnchez, Jerrnimo PPrez Alemmn & Domingo J. J. SantanaaMarttn. (2014) Sustainability Disclosure, Dominant Owners and Earnings Informativeness. SSRN Electronic Journal.
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FFlix J. LLpez-Iturriaga, Emma Garcca-Meca & Fernando Tejerina Gaite. (2014) Institutional Directors and Board Compensation: Spanish Evidence. SSRN Electronic Journal.
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Elshan Vakilov. (2013) Analysis of a Worldwide Adoption of the International Financial Reporting Standards (IFRS). SSRN Electronic Journal.
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Andrr Paul, Andrei Filip & Luc Paugam. (2013) Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. SSRN Electronic Journal.
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Carolina Bona Sánchez, Jerónimo Pérez Alemán & Domingo J. Santana Martin. (2013) Politically Connected Firms and Earnings Informativeness in the Controlling Versus Minority Shareholders Context. SSRN Electronic Journal.
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