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Belen Gill-De-Albornoz

Personal Details

First Name:Belen
Middle Name:
Last Name:Gill-De-Albornoz
Suffix:
RePEc Short-ID:pgi158

Affiliation

(in no particular order)

Instituto Valenciano de Investigaciones Económicas (IVIE) (Valencian Institute of Economic Research)

Valencia, Spain
http://www.ivie.es/

+34 96 319 00 50
+34 96 319 00 55
C/ Guardia Civil, 22, Esc 2a, 1o, E-46020 VALENCIA
RePEc:edi:ievages (more details at EDIRC)

Departamento de Finanzas y Contabilidad (Department of Finance and Accounting)
Universitat Jaume I (Jaume I University)

Castellón de la Plana, Spain
http://www.cofin.uji.es/

+34 964 728561
+34 964 728565
Avda. Sos Baynat s/n, E-12071 Castellón de la Plana
RePEc:edi:dfujies (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Belén Gill de Albornoz & Manuel Illueca Muñoz, 2006. "Subjetividad De Los Ajustes Por Devengo Y Valoración De Su Calidad En El Mercado De Deuda: Evidencia Empirica Para Empresas No Cotizadas," Working Papers. Serie EC 2006-14, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  2. Gill de Albornoz Noguer Belén & Illueca Muñoz Manuel, 2006. "Efectos de la confianza en la información contable sobre el coste de la deuda," Working Papers 201038, Fundacion BBVA / BBVA Foundation.
  3. Belén Gill de Albornoz & Beatriz García Osma, 2005. "El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España," Working Papers. Serie EC 2005-11, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  4. Belén Gill de Albornoz & Peter F. Pope, 2004. "The Determinants Of The Going Public Decision: Evidence From The U.K," Working Papers. Serie AD 2004-22, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

Articles

  1. Belén Gill de Albornoz Noguer & Manuel Illueca Muñoz, 2007. "La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 79-117, January.
  2. Beatriz García Osma & Belén Gill-de-Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.
  3. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3-4), pages 426-454.
  4. Gill-de-Albornoz, Belen & Illueca, Manuel, 2005. "Earnings management under price regulation: Empirical evidence from the Spanish electricity industry," Energy Economics, Elsevier, vol. 27(2), pages 279-304, March.
  5. Jose J. Alcarria Jaime & Belen Gill de Albornoz Noguer, 2004. "Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 73-104.
  6. B. Gill de Albornoz Noguer & M. Illueca Munoz, 2004. "Comparing abnormal accruals models: a non-parametric approach," Applied Economics, Taylor & Francis Journals, vol. 36(13), pages 1455-1460.
  7. B. Gill de Albornoz & Jose Alcarria, 2003. "Analysis and diagnosis of income smoothing in Spain," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 443-463.

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.

Working papers

  1. Belén Gill de Albornoz & Beatriz García Osma, 2005. "El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España," Working Papers. Serie EC 2005-11, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

    Cited by:

    1. Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.

  2. Belén Gill de Albornoz & Peter F. Pope, 2004. "The Determinants Of The Going Public Decision: Evidence From The U.K," Working Papers. Serie AD 2004-22, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

    Cited by:

    1. Jackowicz, Krzystof & Kowalewski, Oskar & Kozlowski, Lukasz & Roszkowska, Paulina, 2014. "Issuing Bonds, Shares or Staying Private? Determinants of Going Public in an Emerging Economy," Working Papers 14-15, University of Pennsylvania, Wharton School, Weiss Center.
    2. Rajni Mala & Michael White, 2009. "The South Pacific Stock Exchange: Is it a Market or Status Symbol?," Australian Accounting Review, CPA Australia, vol. 19(1), pages 54-63, March.

Articles

  1. Belén Gill de Albornoz Noguer & Manuel Illueca Muñoz, 2007. "La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 79-117, January.

    Cited by:

    1. Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012. "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 3(4), pages 499-520, December.
    2. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
    3. Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

  2. Beatriz García Osma & Belén Gill-de-Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.

    Cited by:

    1. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
    2. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
    3. C. Piot & L. Kermiche, 2009. "A quoi servent les comités d'audit ? Un regard sur la recherche empirique," Post-Print halshs-00537952, HAL.
    4. Greco, Giulio, 2012. "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper 37198, University Library of Munich, Germany.
    5. Jesus Sáenz González & Emma García-Meca, 2014. "Does Corporate Governance Influence Earnings Management in Latin American Markets?," Journal of Business Ethics, Springer, vol. 121(3), pages 419-440, May.
    6. Javier Andrés Suárez & Elena Cabal García & Carlos Fernández Méndez & Camino Rodríguez Gutiérrez, 2013. "The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 333-352, August.
    7. Elena DOBRE & Laura BRAD, 2015. "Financial audit – feckless for economic re-launch," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(603), S), pages 151-162, Summer.
    8. Abdullah Iqbal & Norman Strong, 2010. "The effect of corporate governance on earnings management around UK rights issues," International Journal of Managerial Finance, Emerald Group Publishing, vol. 6(3), pages 168-189, June.
    9. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
    10. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
    11. Stockmans, Annelies & Lybaert, Nadine & Voordeckers, Wim, 2013. "The conditional nature of board characteristics in constraining earnings management in private family firms," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 84-92.
    12. Carmen Lorca & Juan Sánchez-Ballesta & Emma García-Meca, 2011. "Board Effectiveness and Cost of Debt," Journal of Business Ethics, Springer, vol. 100(4), pages 613-631, June.

  3. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3-4), pages 426-454.

    Cited by:

    1. Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.

  4. Gill-de-Albornoz, Belen & Illueca, Manuel, 2005. "Earnings management under price regulation: Empirical evidence from the Spanish electricity industry," Energy Economics, Elsevier, vol. 27(2), pages 279-304, March.

    Cited by:

    1. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
    2. Kyoungkook Lim & Giseok Nam, 2017. "Is Earnings Management in the South Korean Defense Industry Sustainable?," Sustainability, MDPI, Open Access Journal, vol. 9(11), pages 1-11, November.
    3. Silva, Aldy Fernandes da & Weffort, Elionor Farah Jreige & Flores, Eduardo da Silva & Silva, Glauco Peres da, 2014. "Gerenciamento de resultados e crises econômicas no mercado de capitais brasileiro," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(3), May.
    4. Joseph B. Omonuk & Jean Baptiste Koffi Dodor, 2016. "Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 101-115.
    5. Gehan A. Mousa & Abdelmohsen M. Desoky & Zuraidah Mohd Sanusi, 2012. "The Association Between Internal Governance Mechanisms And Corporate Value: Evidence From Bahrain," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 8(Supp. 1), pages 67-91.
    6. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
    7. Beatriz García Osma & Belén Gill-de-Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.

  5. Jose J. Alcarria Jaime & Belen Gill de Albornoz Noguer, 2004. "Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 73-104.

    Cited by:

    1. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.

  6. B. Gill de Albornoz & Jose Alcarria, 2003. "Analysis and diagnosis of income smoothing in Spain," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 443-463.

    Cited by:

    1. Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012. "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 3(4), pages 499-520, December.
    2. 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.
    3. Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.
    4. Arnedo, Laura & Lizarraga, Fermin & Sanchez, Santiago, 2007. "Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case," The International Journal of Accounting, Elsevier, vol. 42(3), pages 305-328.
    5. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    6. Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 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-FIN: Finance (2) 2006-02-05 2006-02-19
  2. NEP-ACC: Accounting & Auditing (1) 2007-01-14
  3. NEP-CFN: Corporate Finance (1) 2006-02-19

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