How ethical are managers’ goodwill impairment decisions in Spanish-listed firms? B Giner, F Pardo Journal of Business Ethics 132, 21-40, 2015 | 142 | 2015 |
The value relevance of operating lease liabilities: Economic effects of IFRS 16 B Giner, F Pardo Australian accounting review 28 (4), 496-511, 2018 | 89 | 2018 |
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 | 46 | 2019 |
La relevancia valorativa del resultado global frente al resultado neto: una perspectiva europea BG Inchausti, FP Pérez Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2011 | 36 | 2011 |
The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies F Pardo, B Giner Intangible Capital 14 (3), 445-483, 2018 | 30 | 2018 |
La relevancia del fondo de comercio y su amortización en el mercado de capitales: una perspectiva europea BG Inchausti, FP Pérez Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2007 | 22 | 2007 |
Operating lease decision and the impact of capitalization in a bank-oriented country B Giner, F Pardo Applied Economics 49 (19), 1886-1900, 2017 | 17 | 2017 |
La elección del método contable en las fusiones empresariales: análisis empírico desde una perspectiva contractual BG Inchausti, FP Pérez Spanish Journal of Finance and Accounting/Revista Espanola de Financiación y …, 2004 | 14 | 2004 |
The value-relevance of comprehensive income vs. net income: a European perspective B Giner, F Pardo Working Paper, University of Valencia, 2004 | 13 | 2004 |
Operating leases: An Analysis of the economic reasons and the impact of capitalization on Ibex 35 companies FP Pérez, BG Inchausti, RC Ortega | 12 | 2014 |
Is goodwill amortization value relevant for share prices? A European perspective B Giner, F Pardo 25th Annual Congress of the European Accounting Association, Copenhagen, 2002 | 7 | 2002 |
Is goodwill impairment disclosure used as an impression management strategy? F Pardo, B Giner Baltic Journal of Management 17 (4), 429-446, 2022 | 3 | 2022 |
Las fusiones de empresas: aspectos contables y fiscales GL Serer, FP Pérez Técnica contable 47 (553), 41-54, 1995 | 3 | 1995 |
Do Spanish IPO firms fit the Continental European model for going public? VA Sanchis, F Pardo, JE Farinós, D Conesa Spanish Journal of Finance and Accounting/Revista Espanola De Financiacion Y …, 2020 | 2 | 2020 |
Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms B Giner, P Merello, M Nakamura, F Pardo Available at SSRN 3542995, 2019 | 2 | 2019 |
Arrendamientos: cambios en la normativa contable internacional AM Enguídanos, FP Pérez Revista contable, 48-61, 2012 | 1 | 2012 |
Análisis económico de las combinaciones de empresas: la elección del método contable FP Pérez Revista Española de Financiación y Contabilidad, 883-887, 2001 | 1 | 2001 |
Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework? B Giner, F Pardo, C Barreto Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2023 | | 2023 |
Firm Financial Reporting Behavior: Analysis of Goodwill Impairment F Pardo, C Vercher Modeling Economic and Social Behavior ISBN: 978-1-53618-094-7 13, 261-289, 2020 | | 2020 |
Factores determinantes de la salida a bolsa: un análisis en el mercado español JEF Viñas, FP Pérez, VS Berenguer Hacia la mejora social, económica y empresarial: avances multidisciplinares …, 2018 | | 2018 |