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1	Material Type: Web Resources	Detecting earnings management in a Spanish context Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Thesises (postgraduate)	Economic determinants of accounting discretion: Empirical evidence from Spain Database copyright ProQuest LLC; ProQuest does not claim copyright in the individual underlying works. ;ISBN: 0493718885 ;ISBN: 9780493718880 Digital Resources/Online E-Resources Services Details Recommendations Reviews Times Cited Citations Cited by
3	Material Type: Article	Actuación Discrecional Sobre el Resultado Ante un Cambio en la Normativa Fiscal Revista española de financiación y contabilidad, 2004-01, Vol.33 (122), p.603-636 [Peer Reviewed Journal] 2004 Taylor and Francis Group, LLC 2004 ;free ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2004.10779527 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española Revista española de financiación y contabilidad, 2004-01, Vol.33 (123), p.1025-1061 [Peer Reviewed Journal] 2004 Taylor and Francis Group, LLC 2004 ;free ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2004.10779538 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	La investigación sobre Earnings Managements Revista española de financiación y contabilidad, 2005-01, Vol.34 (127), p.1001-1033 [Peer Reviewed Journal] 2005 Taylor and Francis Group, LLC 2005 ;free ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2005.10779570 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	La Alteración del Resultado Para Evitar Pérdidas y Descensos: Evidencia Empírica Revista española de financiación y contabilidad, 2005-01, Vol.34 (124), p.141-181 [Peer Reviewed Journal] 2005 Taylor and Francis Group, LLC 2005 ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2005.10779545 Digital Resources/Online E-Resources Services Details Recommendations Reviews Times Cited Citations Cited by
7	Material Type: Article	Evaluación empírica de los contrastes de la gestión del resultado Revista de economía aplicada, 2006, Vol.14 (40), p.109-136 free ;ISSN: 1133-455X Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Auditoría y discrecionalidad contable en la gran empresa no financiera española Revista española de financiación y contabilidad, 2007-01, Vol.36 (135), p.569-594 [Peer Reviewed Journal] 2007 Taylor and Francis Group, LLC 2007 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2007.10779630 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	Tamaño del auditor y calidad de auditoría en las empresas españolas no cotizadas Revista española de financiación y contabilidad, 2007-01, Vol.36 (135), p.481-507 [Peer Reviewed Journal] 2007 Taylor and Francis Group, LLC 2007 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2007.10779627 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	EL BENEFICIO ANORMAL EN EL MODELO DE OHLSON: UNA PROPUESTA PARA SU ESTIMACIÓN/ABNORMAL EARNINGS IN THE OHLSON'S MODEL: A PROPOSAL FOR THEIR ESTIMATION Revista de contabilidad, 2007-01, Vol.10 (1), p.75 [Peer Reviewed Journal] Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2007 ;ISSN: 1138-4891 ;EISSN: 1988-4672 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	LA HIPÓTESIS DE LA UTILIZACIÓN DEL IMPUESTO SOBRE BENEFICIOS PARA EVITAR PÉRDIDAS Y DESCENSOS EN RESULTADOS/THE HYPOTHESIS OF AVOIDING LOSSES AND DECREASING EARNINGS THROUGH TAX EXPENSE Revista de contabilidad, 2007-07, Vol.10 (2), p.33 [Peer Reviewed Journal] Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2007 ;ISSN: 1138-4891 ;EISSN: 1988-4672 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	GOBIERNO CORPORATIVO Y CALIDAD DE LA INFORMACIÓN CONTABLE: EVIDENCIA EMPÍRICA ESPAÑOLA/CORPORATE GOVERNANCE AND EARNINGS QUALITY: EVIDENCE FROM SPANISH COMPANIES Revista de contabilidad, 2008-01, Vol.11 (1), p.67 [Peer Reviewed Journal] Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2008 ;ISSN: 1138-4891 ;EISSN: 1988-4672 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	LARGE SHAREHOLDERS, BANK OWNERSHIP AND INFORMATIVENESS OF EARNINGS Revista de economía aplicada, 2009, Vol.17 (51), p.81 Copyright Universidad de Zaragoza Winter 2009 ;ISSN: 1133-455X ;EISSN: 2340-4523 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Se maquillan los resultados de las cotizadas en España? Universia business review, 2009 (21), p.36-55 [Peer Reviewed Journal] LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1698-5117 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	Earnings benchmarks en le sector hotelero: Decisiones basadas en variables financieras y reales Investigaciones europeas de dirección y economía de la empresa, 2011, Vol.17 (1), p.113-135 ISSN: 1135-2523 ;EISSN: 2309-575X ;DOI: 10.1016/S1135-2523(12)60047-1 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Relationship between abnormal earnings persistence, industry structure, and market share in Brazilian public firms BAR, Brazilian administration review, 2011, Vol.8 (1), p.48-67 [Peer Reviewed Journal] COPYRIGHT 2011 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração Jan-Mar 2011 ;BAR - Brazilian Administration Review ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/S1807-76922011000100005 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Justifican las variables económico-financieras la presentación de expedientes de regulación de empleo en España? Revista Globalización, competitividad y gobernabilidad, 2011, Vol.5 (2), p.62-84 [Peer Reviewed Journal] LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1988-7116 ;EISSN: 1988-7116 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	EARNINGS BENCHMARKS EN EL SECTOR HOTELERO: DECISIONES BASADAS EN VARIABLES FINANCIERAS Y REALES Investigaciones europeas de dirección y economía de la empresa, 2011-01, Vol.17 (1), p.113-135 2011 Academia Europea de Dirección y Economía de la Empresa ;Investigaciones Europeas de Dirección y Economía de la Empresa ;ISSN: 1135-2523 ;EISSN: 2309-575X ;DOI: 10.1016/S1135-2523(12)60047-1 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Critical Perspectives on the Implementation of IFRS in Canada Journal of global business administration, 2011-01, Vol.3 (1) Copyright JGBA/CISRO Institute of Management 2011 ;ISSN: 1913-374X ;EISSN: 1913-3758 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	EARNINGS BENCHMARKS EN EL SECTOR HOTELERO: DECISIONES BASADAS EN VARIABLES FINANCIERAS Y REALES/EARNINGS BENCHMARKS IN THE SPANISH HOTEL INDUSTRY: DECISIONS BASED ON FINANCIAL AND REAL VARIABLES Investigaciones europeas de dirección y economía de la empresa, 2011-01, Vol.17 (1), p.113 Copyright Academia Europea de Direccion y Economia de la Empresa Jan-Apr 2011 ;ISSN: 1135-2523 ;EISSN: 2309-575X Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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Database copyright ProQuest LLC; ProQuest does not claim copyright in the individual underlying works. ;ISBN: 0493718885 ;ISBN: 9780493718880

2005 Taylor and Francis Group, LLC 2005 ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2005.10779545

free ;ISSN: 1133-455X

Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2007 ;ISSN: 1138-4891 ;EISSN: 1988-4672

Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2007 ;ISSN: 1138-4891 ;EISSN: 1988-4672

Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2008 ;ISSN: 1138-4891 ;EISSN: 1988-4672

Copyright Universidad de Zaragoza Winter 2009 ;ISSN: 1133-455X ;EISSN: 2340-4523

ISSN: 1135-2523 ;EISSN: 2309-575X ;DOI: 10.1016/S1135-2523(12)60047-1

2011 Academia Europea de Dirección y Economía de la Empresa ;Investigaciones Europeas de Dirección y Economía de la Empresa ;ISSN: 1135-2523 ;EISSN: 2309-575X ;DOI: 10.1016/S1135-2523(12)60047-1

Copyright JGBA/CISRO Institute of Management 2011 ;ISSN: 1913-374X ;EISSN: 1913-3758

Copyright Academia Europea de Direccion y Economia de la Empresa Jan-Apr 2011 ;ISSN: 1135-2523 ;EISSN: 2309-575X

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