Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain-Reference-Cited by-同舟云学术

Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain

Published:2003-01 Issue:115 Volume:32 Page:215-255
ISSN:0210-2412
Container-title:Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
language:en
Short-container-title:Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

Author:

Azofra Valentín,Castrillo Luis,del Mar Delgado Maria

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Finance,Accounting

Link

http://www.tandfonline.com/doi/pdf/10.1080/02102412.2003.10779480

Reference75 articles.

1. Andrés, P.; Azofra, V., and López, F. [2001]: “Discrecionalidad directiva, dirección de resultados y gobierno de la empresa: un análisis empírico internacional”. XI ACEDE. Zaragoza.

2. Andrés, P.; Azofra, V.; López, F. and Rodríguez, J.A. [1996]: “The effects of alternative financial system models on corporate governance”. Association of Teachers of Banking and Finance Annual Conference. Malta.

3. Azofra, V.; Castrillo, L A. and Delgado, M.M. [2000]: “Detecting earnings management in a Spanish context”. 23RDEuropean Accounting Association Annual Congress. Munich.

4. Azofra, V.; Castrillo, L. and Delgado, M.M. [2002]: “The board of directors in the governance of earnings management”. 25RDEuropean Accounting Association Annual Congress. Copenhagen.

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