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Ester Oliveras

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First Name:Ester
Middle Name:
Last Name:Oliveras
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RePEc Short-ID:pol26

Research output

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Jump to: Working papers Articles

Working papers

  1. Ester Oliveras & David Castillo, 2008. "Measuring intangibles' productivity. Empirical evidence from Spanish firms," Economics Working Papers 1080, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Ester Oliveras & Yulia Kasperskaya, 2004. "Reporting intellectual capital in Spain," Economics Working Papers 781, Department of Economics and Business, Universitat Pompeu Fabra.
  3. 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.
  4. 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.
  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. Ester Oliveras, 2001. "Teaching, research and service: Experience and opinions of accounting Spanish academics," Economics Working Papers 536, Department of Economics and Business, Universitat Pompeu Fabra.
  7. 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.
  8. Ester Oliveras & Pilar Soldevila, 2001. "Management control in non-profit organizations: The case of the Associations of Economists in Spain," Economics Working Papers 583, Department of Economics and Business, Universitat Pompeu Fabra.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. 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.
  15. 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.

Articles

  1. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.

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. Ester Oliveras & Yulia Kasperskaya, 2004. "Reporting intellectual capital in Spain," Economics Working Papers 781, Department of Economics and Business, Universitat Pompeu Fabra.

    Cited by:

    1. Anne-Laure Mention, 2011. "Exploring voluntary reporting of intellectual capital in the banking sector," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 279-309, November.
    2. Bogdan Victoria & Platon Judit & Popa Dorina Nicoleta, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Methodology And Discussion Of Results," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 466-476, December.
    3. Dr. Abdelrazaq Faleh Altal, 2016. "The Impact of Intellectual Capital Disclosure on Market Value: An Empirical Study on Jordanian Pharmaceutical Manufacturing Companies Listed in Amman Stock Exchange," Journal of Social Sciences (COES&RJ-JSS), , vol. 5(3), pages 277-290, July.
    4. Cristina PRECOB & Marilena MIRONIUC, 2016. "The Influence of Reporting Intangible Capital on the Performance of Romanian Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 103-103, January.
    5. Victor Chiedu OBA & Jide IBIKUNLE & Yau Mohammed DAMAGUM, 2013. "The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 65-80, April.

  2. 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.

    Cited by:

    1. Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
    2. Vera Palea, 2012. "Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201211, University of Turin.
    3. Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 894-900, July.
    4. Costel Istrate, 2011. "Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie," Post-Print hal-00650468, HAL.
    5. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    6. Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014. "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 242-256.
    7. Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010. "Evolving Connections Between Tax and Financial Reporting in Italy," Economics and Quantitative Methods qf1001, Department of Economics, University of Insubria.
    8. Palea Vera, 2013. "Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201309, University of Turin.
    9. Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011. "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 594-601, July.
    10. Costel ISTRATE, 2011. "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
    11. Cuzdriorean Dan Dacian, 2010. "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 496-502, July.
    12. Dan Dacian Cuzdriorean & Dumitru Matis, 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.
    13. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

  3. 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 Bátiz-Lazo & Rasol Eskandari, 2013. "Trends and Directions in the Accounting, Business and Economic History of Spain, 1997-2011," Documentos de Trabajo (DT-AEHE) 1303, Asociacion Espa–ola de Historia Economica.

  4. 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. 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.
    2. Graafland, J.J. & Smid, H., 2004. "Reputation, corporate social responsibility and market regulation," MPRA Paper 20772, University Library of Munich, Germany.
    3. 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.
    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. Bo Kyeong Lee & So Young Sohn, 2017. "A Credit Scoring Model for SMEs Based on Accounting Ethics," Sustainability, MDPI, Open Access Journal, vol. 9(9), pages 1-15, September.

  5. 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 Bátiz-Lazo & Rasol Eskandari, 2013. "Trends and Directions in the Accounting, Business and Economic History of Spain, 1997-2011," Documentos de Trabajo (DT-AEHE) 1303, Asociacion Espa–ola de Historia Economica.

  6. 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.

  7. 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. 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.
    2. 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.
    3. 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.
    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.

  8. 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 Bátiz-Lazo & Rasol Eskandari, 2013. "Trends and Directions in the Accounting, Business and Economic History of Spain, 1997-2011," Documentos de Trabajo (DT-AEHE) 1303, Asociacion Espa–ola de Historia Economica.

Articles

  1. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    See citations under working paper version above.Sorry, no citations of articles recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

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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 (3) 2004-05-26 2004-12-12 2008-03-25
  2. NEP-EEC: European Economics (2) 2004-05-16 2004-05-16
  3. NEP-CDM: Collective Decision-Making (1) 2001-12-04
  4. NEP-EFF: Efficiency & Productivity (1) 2008-03-25
  5. NEP-HIS: Business, Economic & Financial History (1) 2004-12-02
  6. NEP-LAB: Labour Economics (1) 2001-12-04

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