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Oriol Amat

Personal Details

First Name:Oriol
Middle Name:
Last Name:Amat
Suffix:
RePEc Short-ID:pam22
http://www.oriolamat.cat/en
UPF Ramon Trias Fargas 25 08005 Barcelona Spain
34-935421655
Terminal Degree:1990 Departament d'Economia i Història Econòmica; Universitat Autònoma de Barcelona; Barcelona School of Economics (BSE) (from RePEc Genealogy)

Affiliation

Departament d'Economia i Empresa
Universitat Pompeu Fabra
Barcelona School of Economics (BSE)

Barcelona, Spain
http://www.econ.upf.edu/
RePEc:edi:deupfes (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Juan José Durán Herrera & María José García López & Carmen Avilés Palacios & Oriol Amat, 2016. "Is there a difference in financing efficiency? Conventional banks versus ethical banks," Economics Working Papers 1512, Department of Economics and Business, Universitat Pompeu Fabra.
  2. María José García López & Oriol Amat, 2015. "Self-perception of ethical behaviour. The case of listed Spanish companies," Economics Working Papers 1467, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.
  4. Llorenç Bagur & Jordi Perramon & Oriol Amat, 2013. "Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies," Economics Working Papers 1376, Department of Economics and Business, Universitat Pompeu Fabra.
  5. Oriol Amat & Marcos Antón Renart & María José García, 2013. "Factors that determine the evolution of high-growth businesses," Economics Working Papers 1377, Department of Economics and Business, Universitat Pompeu Fabra.
  6. Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: Financial profile and key factors for competitiveness," Economics Working Papers 1289, Department of Economics and Business, Universitat Pompeu Fabra.
  7. Oriol Amat & Jordi Perramon, 2010. "Gazelle companies: Growth drivers and an evolution analysis," Economics Working Papers 1244, Department of Economics and Business, Universitat Pompeu Fabra.
  8. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.
  9. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
  10. Oriol Amat & Catherine Gowthorpe & Jordi Perramon, 2005. "Manipulation of earnings reports in Spain - some evidence," Economics Working Papers 877, Department of Economics and Business, Universitat Pompeu Fabra.
  11. Catherine Gowthorpe & Oriol Amat, 2004. "Creative accounting: Some ethical issues of macro- and micro-manipulation," Economics Working Papers 748, Department of Economics and Business, Universitat Pompeu Fabra.
  12. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
  13. Oriol Amat & Jordi Perramon & Ester Oliveras, 2003. "Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange," Economics Working Papers 677, Department of Economics and Business, Universitat Pompeu Fabra.
  14. Ester Oliveras & Oriol Amat, 2003. "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers 732, Department of Economics and Business, Universitat Pompeu Fabra.
  15. Oriol Amat & Ester Oliveras, 2001. "One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community," Economics Working Papers 540, Department of Economics and Business, Universitat Pompeu Fabra.
  16. Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.
  17. Oriol Amat & John Blake & Ester Oliveras, 1999. "Variations in national management accounting approaches," Economics Working Papers 415, Department of Economics and Business, Universitat Pompeu Fabra.
  18. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra.
  19. Oriol Amat & John Blake & Philip Wraith, 1999. "Environmental factors giving rise to variations in national management accounting practice," Economics Working Papers 432, Department of Economics and Business, Universitat Pompeu Fabra.
  20. Oriol Amat & John Blake & Ester Oliveras, 1999. "The case for a new accounting research agenda in Spain," Economics Working Papers 380, Department of Economics and Business, Universitat Pompeu Fabra.
  21. Oriol Amat & John Blake & Ester Oliveras, 1999. "The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?," Economics Working Papers 363, Department of Economics and Business, Universitat Pompeu Fabra.
  22. Oriol Amat & John Blake & Ester Oliveras, 1999. "Spanish auditors and the 'true and fair view'," Economics Working Papers 409, Department of Economics and Business, Universitat Pompeu Fabra.
  23. Oriol Amat & John Blake & Jack Dowds, 1998. "The ethics of creative accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra.
  24. Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras, 1998. "A portrait of the Spanish accounting community," Economics Working Papers 297, Department of Economics and Business, Universitat Pompeu Fabra.
  25. John Blake & Oriol Amat & Catherine Gowthorpe, 1998. "International accounting harmonisation - A comparison of Spain, Sweden and Austria," Economics Working Papers 294, Department of Economics and Business, Universitat Pompeu Fabra.
  26. Soledad Moya & Oriol Amat & John Blake, 1997. "The drive for quality - the impact on accounting in the wine industry," Economics Working Papers 251, Department of Economics and Business, Universitat Pompeu Fabra.
  27. Oriol Amat & John Blake, 1995. "The impact of post industrial society on the accounting compromise-experience in the UK and Spain," Economics Working Papers 123, Department of Economics and Business, Universitat Pompeu Fabra.
  28. Oriol Amat & John Blake & Soledad Moya, 1995. "La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo," Economics Working Papers 181, Department of Economics and Business, Universitat Pompeu Fabra.
  29. Oriol Amat & John Blake & Julia Clarke, 1994. "Bank financial analyst's response to lease capitalization in Spain," Economics Working Papers 89, Department of Economics and Business, Universitat Pompeu Fabra.
  30. John Blake & Oriol Amat & Julia Clarke, 1994. "Management's response to finance lease capitalization in Spain," Economics Working Papers 90, Department of Economics and Business, Universitat Pompeu Fabra.
  31. Oriol Amat & John Blake & Jack Dowds, 1994. "Issues in the use of the cash flow statement-experience in some other countries," Economics Working Papers 75, Department of Economics and Business, Universitat Pompeu Fabra.
  32. Oriol Amat & John Blake, 1993. "Control of the costs of quality management: A review or current practice in Spain," Economics Working Papers 49, Department of Economics and Business, Universitat Pompeu Fabra.
  33. Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.

Articles

  1. Oriol Amat Salas & Lucia Clara Banchieri & Fernando Campa Planas, 2016. "La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 25-36, June.
  2. Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: financial profile and key factors for competitiveness," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 73, pages 81-98, October.
  3. Oriol Amat & Jordi Perramon & Catherine Gowthorpe, 2008. "Manipulation of earnings reports in Spain - Some evidence," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 8(3), pages 93-115, December.
  4. Amat, Oriol, 2001. "Financial statement analysis. An international perspective: By Peter Walton, Business Press/Thomson Learning, London, 2000, vi+305 pp," The International Journal of Accounting, Elsevier, vol. 36(2), pages 263-265, May.
  5. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
  6. Amat, Oriol & Blake, John & Gowthorpe, Catherine, 1995. "Management of accounting: The case for an active role," European Management Journal, Elsevier, vol. 13(4), pages 416-422, December.
  7. Blake, John & Amat, Oriol, 1994. "European accounting harmonisation: Myth or reality?," European Management Journal, Elsevier, vol. 12(3), pages 332-337, September.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Oriol Amat & John Blake & Jack Dowds, 1998. "The ethics of creative accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra.

    Mentioned in:

    1. Креативный учёт in Wikipedia (Russian)

Working papers

  1. Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Andrada-Ioana Sabău (Popa) & Codruța Mare & Ioana Lavinia Safta, 2021. "A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies," Risks, MDPI, vol. 9(6), pages 1-15, June.
    2. Shafu Zhang & Like Jiang & Michel Magnan & Lixin Nancy Su, 2021. "Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises," Journal of Business Ethics, Springer, vol. 170(3), pages 497-518, May.
    3. Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
    4. Maria Carmen Huian & Marilena Mironiuc & Mihaela Chiriac, 2018. "Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 101-101, February.
    5. Ioana Lavinia Safta & Andrada-Ioana Sabău (Popa) & Neli Muntean, 2021. "Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements," Risks, MDPI, vol. 9(7), pages 1-16, July.
    6. Ionela Andreicovici & Nava Cohen & Silvia Ferramosca & Alessandro Ghio, 2021. "Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals," Journal of Business Ethics, Springer, vol. 172(2), pages 379-405, August.
    7. Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020. "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 90-107, September.

  2. Llorenç Bagur & Jordi Perramon & Oriol Amat, 2013. "Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies," Economics Working Papers 1376, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Llorenç Bagur-Femenías & Jordi Perramon & Marc Oliveras-Villanueva, 2019. "Effects of Service Quality Policies in the Tourism Sector Performance: An Empirical Analysis of Spanish Hotels and Restaurants," Sustainability, MDPI, vol. 11(3), pages 1-13, February.
    2. Željko Stević & Ilija Tanackov & Adis Puška & Goran Jovanov & Jovica Vasiljević & Darko Lojaničić, 2021. "Development of Modified SERVQUAL–MCDM Model for Quality Determination in Reverse Logistics," Sustainability, MDPI, vol. 13(10), pages 1-17, May.
    3. Francesca Bartolacci & Andrea Caputo & Michela Soverchia, 2020. "Sustainability and financial performance of small and medium sized enterprises: A bibliometric and systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1297-1309, March.
    4. Eneko Ibarnia & Lluís Garay & Antonio Guevara, 2020. "Corporate Social Responsibility (CSR) in the Travel Supply Chain: A Literature Review," Sustainability, MDPI, vol. 12(23), pages 1-21, December.
    5. Juan José Tarí & José F. Molina‐Azorín & María D. López‐Gamero & Jorge Pereira‐Moliner, 2021. "The association between environmental sustainable development and internalization of a quality standard," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2587-2599, July.

  3. Oriol Amat & Marcos Antón Renart & María José García, 2013. "Factors that determine the evolution of high-growth businesses," Economics Working Papers 1377, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Nebojša Stojčić & Ivan-Damir Anić & Tonći Svilokos, 2021. "The entrepreneurial gains from market integration in the new EU member states," Small Business Economics, Springer, vol. 57(3), pages 1-20, October.
    2. Sara Lilia Garcia Perez & Alejandra Garcia Perez & Patricia Delgadillo Gomez & Adriana Mercedes Ruiz Reynoso, 2019. "Financial Tools And Business Growth: Evidence From Valle De México," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 13(2), pages 47-59.

  4. Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: Financial profile and key factors for competitiveness," Economics Working Papers 1289, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Bastida Vialcanet, Ramon & Amat Salas, Oriol, 2014. "Efectos económicos de la primera aplicación de las normas contables adaptadas a la NIC32 en las cooperativas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 201-211.
    2. Josefina Fernandez-Guadaño & Manuel Lopez-Millan & Jesús Sarria-Pedroza, 2020. "Cooperative Entrepreneurship Model for Sustainable Development," Sustainability, MDPI, vol. 12(13), pages 1-11, July.
    3. Bastida, Ramón & Carreras Roig, Lluís, 2013. "Empirical study about the effects of the application of IAS 32 in Cooperatives," Working Papers 2072/220216, Universitat Rovira i Virgili, Department of Economics.

  5. Oriol Amat & Jordi Perramon, 2010. "Gazelle companies: Growth drivers and an evolution analysis," Economics Working Papers 1244, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Andrea M. Herrmann, 2019. "A plea for varieties of entrepreneurship," Small Business Economics, Springer, vol. 52(2), pages 331-343, February.
    2. Robert K. Gruenwald, 2013. "Entrepreneurship Challenges in High‐Growth Companies and Consequences for SME Policy," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 1(1), pages 41-54.

  6. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Chizoba Mary Nwoye & Alphonsus Sunday Anichebe & Ifeanyi Francis Osegbue, 2021. "Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 7(2), pages 173-202, April.

  7. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, LAR Center Press, vol. 4(11), pages 31-42, November.
    2. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(11), pages 31-42, November.
    3. Patricia Teixeira Lopes & Rui Couto Viana, 2008. "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers 285, Universidade do Porto, Faculdade de Economia do Porto.
    4. George Iatridis & Konstantia Dalla, 2011. "The impact of IFRS implementation on Greek listed companies: An industrial sector and stock market index analysis," International Journal of Managerial Finance, Emerald Group Publishing, vol. 7(3), pages 284-303, June.

  8. Catherine Gowthorpe & Oriol Amat, 2004. "Creative accounting: Some ethical issues of macro- and micro-manipulation," Economics Working Papers 748, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Hung-Wen Lin & Kun-Ben Lin & Jing-Bo Huang & Shu-Heng Chen, 2021. "Timely Loss Recognition Helps Nothing," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    2. David Hillier & Allan Hodgson & Peta Stevenson-Clarke & Suntharee Lhaopadchan, 2008. "Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry," Journal of Business Ethics, Springer, vol. 83(3), pages 579-593, December.
    3. Ruslan Brukhanskyi, 2020. "Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 13-19, March.
    4. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
    5. Moldaschl, Manfred, 2009. "Betriebliche Wissensökonomie: Verfahren, Funktionen, Verirrungen," Papers and Preprints of the Department of Innovation Research and Sustainable Resource Management 1/2009, Chemnitz University of Technology, Faculty of Economics and Business Administration.
    6. Kevin Groves & Charles Vance & Yongsun Paik, 2008. "Linking Linear/Nonlinear Thinking Style Balance and Managerial Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 80(2), pages 305-325, June.
    7. David Barker, 2008. "Ethics and Lobbying: The Case of Real Estate Brokerage," Journal of Business Ethics, Springer, vol. 80(1), pages 23-35, June.
    8. Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
    9. James S. Ang & Zhiqian Jiang & Chaopeng Wu, 2016. "Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S," Journal of Business Ethics, Springer, vol. 134(4), pages 611-629, April.
    10. Carmen Vâlcu & Roxana Aurelia Mârț & Cristina Moroi, 2019. "The Determining Factors of Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 927-933, December.
    11. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, vol. 112(3), pages 481-495, February.
    12. Dr. Mohammad Hossein & Vadiei Nowghabi & Saleh Anbarani, 2012. "Survey Effect Of Gender And Field Of Study On Students' Judegment Of The Morality Of Earnings Management," Far East Journal of Marketing and Management, Far East Research Centre, vol. 2(2), pages 12-26, April.
    13. Pinghsun Huang & Timothy Louwers & Jacquelyn Moffitt & Yan Zhang, 2008. "Ethical Management, Corporate Governance, and Abnormal Accruals," Journal of Business Ethics, Springer, vol. 83(3), pages 469-487, December.

  9. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Ciocan, Claudia Catalina, 2018. "Creative Accounting And Fraud: A Comparative Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 157-163.
    2. Fizza Tassadaq & Qaisar Ali Malik, 2015. "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 544-551.
    3. Ahmad Bukola UTHMAN & Zayyad Abdul-BAKI, 2014. "The value-relevance of accounting information in Nigeria: analysts’ perception in the IFRS regime," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 43-60, April.
    4. Ciocan Claudia-Cătălina, 2017. "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 451-455, June.
    5. Ciocan Claudia Cătălina, 2017. "Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 525-530, December.

  10. Oriol Amat & Ester Oliveras, 2001. "One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community," Economics Working Papers 540, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).

  11. Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Graafland, J.J. & Smid, H., 2004. "Reputation, corporate social responsibility and market regulation," MPRA Paper 20772, University Library of Munich, Germany.
    2. Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012. "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 767-774, May.
    3. Bo Kyeong Lee & So Young Sohn, 2017. "A Credit Scoring Model for SMEs Based on Accounting Ethics," Sustainability, MDPI, vol. 9(9), pages 1-15, September.
    4. Ester Oliveras & Oriol Amat, 2003. "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers 732, Department of Economics and Business, Universitat Pompeu Fabra.
    5. Carmen Vâlcu & Roxana Aurelia Mârț & Cristina Moroi, 2019. "The Determining Factors of Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 927-933, December.
    6. Eenkhoorn, P. & Graafland, J.J., 2010. "Lying in Business : Insights from Hannah Arendt’s ‘Lying in Politics’," Discussion Paper 2010-75, Tilburg University, Center for Economic Research.

  12. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Ibrahim Adagye Dauda & Bala Azagaku Ombugadu & Sylvester Umbugadu Aku, 2015. "Threats and Challenges to Accounting Profession: A Draw Back to the Development of Accounting Practices in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(4), pages 96-104, October.
    2. Chanchani, Shalin & Willett, Roger, 2004. "An empirical assessment of Gray's accounting value constructs," The International Journal of Accounting, Elsevier, vol. 39(2), pages 125-154.
    3. Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.
    4. Masoumeh Sadat Rasouli & Bahman Banimahd & Ramezan Ali Royaee, 2015. "The Effect of Motivational Values on Professionalism in Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 19-26, January.
    5. Dima, Bogdan & Cristea, Stefana Maria, 2008. "A web of intercorrelations: culture, financial reporting and social output," MPRA Paper 8246, University Library of Munich, Germany.

  13. Oriol Amat & John Blake & Philip Wraith, 1999. "Environmental factors giving rise to variations in national management accounting practice," Economics Working Papers 432, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Flavius-Andrei GUINEA, 2016. "Study regarding the impact of cultural factors on management accounting systems," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1359-1359.

  14. Oriol Amat & John Blake & Ester Oliveras, 1999. "The case for a new accounting research agenda in Spain," Economics Working Papers 380, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).

  15. Oriol Amat & John Blake & Ester Oliveras, 1999. "The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?," Economics Working Papers 363, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Violeta Isai & Simona Anca Cozma, 2015. "The Conflict Between The True And Fair View And The Prudence In Romanian Accounting," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 473-476.

  16. Oriol Amat & John Blake & Ester Oliveras, 1999. "Spanish auditors and the 'true and fair view'," Economics Working Papers 409, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP, 2020. "The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 585-585.

  17. Oriol Amat & John Blake & Jack Dowds, 1998. "The ethics of creative accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Tetyana Storozhuk, 2016. "Impact of Creativity in Accounting on Indicators of Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 65-70, June.
    2. Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012. "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 767-774, May.
    3. Božana Tomić, 2017. "Some Characteristics of Communication Verb Ask in Newspaper Discourse," European Journal of Multidisciplinary Studies Articles, Revistia Research and Publishing, vol. 2, September.
    4. Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
    5. Ester Oliveras & Oriol Amat, 2003. "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers 732, Department of Economics and Business, Universitat Pompeu Fabra.
    6. Zita Drábková, 2015. "Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1859-1866.
    7. Jasim Mohammed Mushib Janabi & Zainab Husham Qasim Al-Rikabi, 2018. "Factors of Failure of the Iraqi Banking System in the Implementation of the Decisions of the Basel Committee," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 4, January -.
    8. Ioana Lavinia Safta & Andrada-Ioana Sabău (Popa) & Neli Muntean, 2021. "Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements," Risks, MDPI, vol. 9(7), pages 1-16, July.
    9. Zita Drábková, 2013. "The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2055-2063.
    10. Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017. "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 407-411, December.
    11. Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
    12. Joseph Heath, 2007. "An Adversarial Ethic for Business: or When Sun-Tzu Met the Stakeholder," Journal of Business Ethics, Springer, vol. 72(4), pages 359-374, June.
    13. Ahmad Bukola UTHMAN & Zayyad Abdul-BAKI, 2014. "The value-relevance of accounting information in Nigeria: analysts’ perception in the IFRS regime," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 43-60, April.
    14. Tha’er Amjed Mahmoud Ababneh & Mehmet Aga, 2019. "The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes," Sustainability, MDPI, vol. 11(20), pages 1-16, October.
    15. Carmine Zoccali, 2012. "The Role Of Financial Indicators In The Life Of Italian Football Clubs," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 7(3), pages 83-101, gennaio.
    16. Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.

  18. Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras, 1998. "A portrait of the Spanish accounting community," Economics Working Papers 297, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).

  19. John Blake & Oriol Amat & Catherine Gowthorpe, 1998. "International accounting harmonisation - A comparison of Spain, Sweden and Austria," Economics Working Papers 294, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    2. Bayou, Mohamed E. & Reinstein, Alan & Williams, Paul F., 2011. "To tell the truth: A discussion of issues concerning truth and ethics in accounting," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 109-124, February.
    3. George Emmanuel Iatridis & Daniel Senftlechner, 2014. "An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital," Australian Accounting Review, CPA Australia, vol. 24(2), pages 171-181, June.

  20. Soledad Moya & Oriol Amat & John Blake, 1997. "The drive for quality - the impact on accounting in the wine industry," Economics Working Papers 251, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Oriol Amat & Natàlia Amat, 2019. "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers 1633, Department of Economics and Business, Universitat Pompeu Fabra.

  21. Oriol Amat & John Blake & Soledad Moya, 1995. "La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo," Economics Working Papers 181, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Ciocan Claudia Cătălina, 2017. "Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 525-530, December.

  22. Oriol Amat & John Blake & Julia Clarke, 1994. "Bank financial analyst's response to lease capitalization in Spain," Economics Working Papers 89, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Canova, Fabio, 1999. "Does Detrending Matter for the Determination of the Reference Cycle and the Selection of Turning Points?," Economic Journal, Royal Economic Society, vol. 109(452), pages 126-150, January.

  23. Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Ángel López Nicolás, 1993. "The demand for private transport in Spain: A microeconometric approach," Economics Working Papers 52, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Danuše Nerudová, 2009. "The Relation between Financial Reporting Rules and Rules for Tax Base Determination [Vazba mezi pravidly účetního výkaznictví a pravidly pro stanovení základu daně]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(2), pages 46-56.
    3. Petr Habanec & Hana Bohušová, 2017. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1917-1924.
    4. Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
    5. Ángel de la Fuente & José M. Marín, 1994. "Innovation, "bank" monitoring and endogenous financial development," Economics Working Papers 59, Department of Economics and Business, Universitat Pompeu Fabra.
    6. Jeffrey E. Prisbrey, 1993. "A bounded rationality, evolutionary model for behavior in two person reciprocity games," Economics Working Papers 50, Department of Economics and Business, Universitat Pompeu Fabra.
    7. Rohit Rahi, 1993. "Adverse selection and security design," Economics Working Papers 64, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 1994.
    8. Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
    9. Juan P. Nicolini, 1993. "More on the time inconsistency of optimal monetary policy," Economics Working Papers 56, Department of Economics and Business, Universitat Pompeu Fabra.
    10. Oriol Amat & John Blake, 1993. "Control of the costs of quality management: A review or current practice in Spain," Economics Working Papers 49, Department of Economics and Business, Universitat Pompeu Fabra.
    11. Dimitri Vayanos & Diego Rodríguez, 1993. "Decentralization and the management of competition," Economics Working Papers 47, Department of Economics and Business, Universitat Pompeu Fabra.
    12. José M. Marín & Shinichi Suda, 1994. "A model of financial markets with default and the role of "ex-ante" redundant assets," Economics Working Papers 58, Department of Economics and Business, Universitat Pompeu Fabra.
    13. Antonio Cabrales, 1993. "Stochastic replicator dynamics," Economics Working Papers 54, Department of Economics and Business, Universitat Pompeu Fabra.
    14. Ángel López Nicolás, 1993. "An assessment of the Encuesta Continua de Presupuestos Familiares (1985-89) as a source of information for applied reseach," Economics Working Papers 53, Department of Economics and Business, Universitat Pompeu Fabra.
    15. Lisa B. Tilis, 1993. "Income distribution and growth: A re-examination," Economics Working Papers 57, Department of Economics and Business, Universitat Pompeu Fabra.

Articles

  1. Oriol Amat & Jordi Perramon, 2011. "High-growth cooperatives: financial profile and key factors for competitiveness," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 73, pages 81-98, October.
    See citations under working paper version above.
  2. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.

    Cited by:

    1. Turel, Asli, 2010. "The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market," MPRA Paper 29800, University Library of Munich, Germany.
    2. Rozenn Perrigot & Bruno Oxibar & Frédérique Déjean, 2012. "Determinants of Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 201211, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
    3. Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.
    4. Jean-François Gajewski & Li Li, 2015. "Can Internet-Based Disclosure Reduce Information Asymmetry?," Post-Print halshs-01497381, HAL.
    5. Cho, Charles H. & Roberts, Robin W., 2010. "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 1-16.
    6. Andrikopoulos, Andreas & Merika, Anna A. & Triantafyllou, Anna & Merikas, Andreas G., 2013. "Internet disclosure and corporate performance: A case study of the international shipping industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 47(C), pages 141-152.
    7. Mary Kehinde Salawu, 2013. "The Extent and Forms of Voluntary Disclosure of Financial Information on Internet in Nigeria: An Exploratory Study," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 4(1), pages 110-119, January.
    8. Tarik Zaimovic & Azra Zaimovic & Anela Fazlic, 2015. "Internet Financial Reporting In Bosnia And Herzegovina," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 13(2), pages 21-34, November.
    9. Sarra Elleuch Hamza & Mouna Ben Ahmed Hedrich, 2008. "Les déterminants de la divulgation des informations financières via Internet adoptée par les entreprises tunisiennes : une démarche qualitative et quantitative," Post-Print halshs-00524888, HAL.
    10. Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
    11. Ivica Pervan, 2005. "Financial reporting on the internet and the practice of croatian joint stock companies quoted on the stock exchanges," Financial Theory and Practice, Institute of Public Finance, vol. 29(2), pages 159-174.
    12. Gajewski, Jean-François & Li, Li, 2015. "Can Internet-based disclosure reduce information asymmetry?," Advances in accounting, Elsevier, vol. 31(1), pages 115-124.
    13. Nirosh Kuruppu & Peter Oyelere & Hamdan Al Jabri, 2015. "Internet Financial Reporting And Disclosure Practices Of Publicly Traded Corporations: Evidence From Sri Lanka," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 75-91.
    14. Bruno Oxibar, 2010. "Communication Financiere Sur Les Sites Internet Des Groupes Cotes Francais," Post-Print hal-00479489, HAL.
    15. Carol A. Adams & Geoffrey R. Frost, 2006. "Accessibility and functionality of the corporate web site: implications for sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 275-287, July.
    16. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
    17. Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 289-301.
    18. Spanos, Loukas & Mylonakis, John, 2006. "Internet corporate reporting in Greece," MPRA Paper 42997, University Library of Munich, Germany.
    19. Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014. "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 59-69.
    20. Pinto, Inês & Ng Picoto, Winnie, 2016. "Configurational analysis of firms' performance: Understanding the role of Internet financial reporting," Journal of Business Research, Elsevier, vol. 69(11), pages 5360-5365.
    21. Isabel-María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet: A study of Spanish listed companies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(4), pages 471-501, May.
    22. J. Geerings & L. H. H. Bollen & H. F. D. Hassink, 2003. "Investor relations on the Internet: a survey of the Euronext zone," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 567-579.
    23. Paola Ramassa & Costanza Di Fabio, 2016. "Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 79-112.

  3. Amat, Oriol & Blake, John & Gowthorpe, Catherine, 1995. "Management of accounting: The case for an active role," European Management Journal, Elsevier, vol. 13(4), pages 416-422, December.

    Cited by:

    1. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.

More information

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Statistics

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Featured entries

This author is featured on the following reading lists, publication compilations, Wikipedia, or ReplicationWiki entries:
  1. Top authors in NEP-ACC (Accounting & Auditing)

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 13 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting & Auditing (6) 2004-05-26 2004-05-26 2004-05-26 2007-03-10 2009-01-10 2014-09-29. Author is listed
  2. NEP-CSE: Economics of Strategic Management (4) 2010-11-20 2011-11-01 2013-07-28 2013-08-05
  3. NEP-EEC: European Economics (3) 2004-05-16 2004-05-16 2007-03-10
  4. NEP-ENV: Environmental Economics (2) 2000-03-06 2013-07-28
  5. NEP-HME: Heterodox Microeconomics (2) 2014-09-29 2015-03-13
  6. NEP-SBM: Small Business Management (2) 2010-11-20 2013-08-05
  7. NEP-BEC: Business Economics (1) 2013-07-28
  8. NEP-ENT: Entrepreneurship (1) 2010-11-20
  9. NEP-FDG: Financial Development & Growth (1) 2011-11-01
  10. NEP-GER: German Papers (1) 2014-09-29
  11. NEP-REG: Regulation (1) 2007-03-10
  12. NEP-TUR: Tourism Economics (1) 2013-07-28

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