Begoña Giner
Begoña Giner
Professor of Accounting and Finance, University of Valencia
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Cited by
Cited by
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
BG Inchausti
European accounting review 6 (1), 45-68, 1997
On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom
B Giner, W Rees
Journal of Business Finance & Accounting 28 (9‐10), 1285-1331, 2001
The use of the Internet for corporate reporting by Spanish companies
M Larrán Jorge, B Giner
Universidad de Huelva, 2002
Lobbying on accounting standards: Evidence from IFRS 2 on share-based payments
B Giner, M Arce
European Accounting Review 21 (4), 655-691, 2012
How ethical are managers’ goodwill impairment decisions in Spanish-listed firms?
B Giner, F Pardo
Journal of Business Ethics 132 (1), 21-40, 2015
La divulgación de información financiera: una investigación empírica: Accesit al I premio José María Fernández Pirla
BG Inchausti
Instituto de Contabilidad y Auditoría de Cuentas, 1995
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
B Giner, F Pardo
Australian Accounting Review 28 (4), 496-511, 2018
Earnings conservatism: panel data evidence from the European Union and the United States
CA Grambovas, B Giner, D Christodoulou
Abacus 42 (3‐4), 354-378, 2006
Predicción del fracaso empresarial en los sectores de construcción e inmobiliario: Modelos generales versus específicos
B Giner, BG de Albornoz
UCJC Business and society review (formerly known as universia business review), 2013
A valuation based analysis of the Spanish accounting reforms
B Giner, W Rees
Journal of Management and Governance 3 (1), 31-48, 1999
The value relevance of earnings disaggregation provided in the Spanish profit and loss account
B Giner, C Reverte
European Accounting Review 8 (4), 609-629, 1999
La alteración del resultado para evitar pérdidas y descensos: evidencia empírica
MLG Ortiz, BG Inchausti
Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2005
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
B Giner, M Luque-Vílchez
Sustainability accounting, management and policy journal 13 (6), 1284-1309, 2022
Bank loan loss accounting and its contracting effects: the new expected loss models
B Giner, A Mora
Accounting and Business Research 49 (6), 726-752, 2019
Accounting for emission trading schemes: A still open debate
B Giner
Social and Environmental Accountability Journal 34 (1), 45-51, 2014
Incentivos para la divulgación voluntaria de información: evidencia empírica sobre la información segmentada
B Giner, M Arce, N Cervera, A Ruiz
Revista Europea de Dirección y Economía de la Empresa 12 (4), 69-86, 2003
El proceso de armonización contable en Europa: análisis de la relación entre la investigación contable y la evolución de la realidad económica
BG Inchausti, AM Enguídanos
Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2001
Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation
B Giner, P Merello, F Pardo
Journal of Business Research 101, 836-845, 2019
La Utilidad de la Información Contable desde la Perspectiva del Mercado:¿ Evolución o Revolución en la Investigación? The Usefulness of Accounting Information from a Market …
BG Inchausti
Revista de contabilidad-Spanish Accounting Review 4 (7), 21-52, 2001
Valuation implications of capital structure: a contextual approach
B Giner, C Reverte
European Accounting Review 10 (2), 291-314, 2001
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