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Introduction
Skills and Expertise
Publications
Publications (26)
The adoption of International Financial Reporting Standards (IFRS) in Spain by companies that are not included in the mandatory scope of the European Union regulations has led to the reform of accounting standards. We ascertain the opinions of Spanish economist-accountants following this change, analyzing the time effect and the level to which they...
En la actualidad asistimos a un intenso debate sobre la normalización de la revelación de información no financiera o de sostenibilidad en Europa. No debemos olvidar que hay ciertos aspectos al respecto que ya se revelaban en la información financiera tradicional, por lo que pretendemos analizar en qué medida coexisten. Para nuestro análisis nos he...
Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and
also if this opinion depends on their degree of knowledge.
Design/methodology/approach – We have used a survey done to the Spanish accoun...
Purpose: The study herein develops and tests a credit scoring model which can help financial institutions in assessing credit requests.
Design/methodology/approach: The empirical study has the objective of answering two questions: (1) Which ratios better discriminate the companies based on their being solvent or insolvent? and (2) What is the rel...
The restructuring processes of the Spanish financial entities over the last years has led us to analyze financially how efficiency and solvency of banks and savings banks explain the decisions of incorporation and control of these entities. We analyze 51 Spanish financial entities for the period 2008-2012. The results show higher solvency and effic...
The aim of this study was to answer the question of how the economic cycle affects the stability and efficiency of business failure prediction models, using bootstrap replacement method for validation. We analyse 2228 Spanish small and medium-sized enterprises for the period 2001–2009, and divide it into three different phases of the economic cycle...
Transcurridos 5 años desde la aplicación efectiva de la reforma contable en España, con el presente trabajo se ha buscado mostrar la opinión de los «Economistas Expertos en Contabilidad e Información Financiera» (ECIFCGE) sobre diversas cuestiones relacionadas con la misma. Para ello se ha utilizado una base empírica obtenida de sendas encuestas re...
It is well known that where an auditor's relative bargaining power is high, this may help its independence and prevent a Type II error (no qualification but corporate failure). It is less well known that this may also lead to a lack of independence in the form of over-conservatism and an unjustified inclination by an auditor to qualify to protect i...
Purpose: The study herein discusses research aimed at elucidating the factors that contribute to a business' ability to maintain high growth. Design/methodology/approach: The database from the Iberian Balance Sheet Analysis System (SABI, from its initials in Spanish) was used to identify 250 industrial Catalonian businesses with high growth during...
La entrada en vigor del Espacio Europeo de Educación Superior obliga a la
elaboración y defensa de un Trabajo de Fin de Grado (TFG), lo cual supone una gran novedad
en los planes de estudios de las enseñanzas que ofrecen las Facultades de Economía y Empresa.
En este trabajo analizamos una propuesta que consiste en adecuar las competencias,
metodolo...
El presente trabajo realiza un estudio de las debilidades/errores detectados por el Tribunal de Cuentas Europeo (TCE) en los informes presentados, durante el periodo de financiación 2000-2006, por quince países de la Unión Europea, relativos a la gestión económico-financiera de los Fondos Estructurales. El objetivo de nuestro estudio se centra en e...
The present work endeavours to carry out a study of the weaknesses/ errors detected by the European Court of Auditors (ECA) in the reports presented by 15 European countries on the economic and financial management of Structural Funds in the period ranging from 2000 to 2006. The aim of our study is focused on the description and analysis of the num...
The worsening of the financial crisis in September 2008, coinciding with the collapse of Lehman Brothers, set off unprecedented action in the European states to support the stability of their markets and financial institutions. Different forums asked for joint and faster implementation. This lead the Spanish authorities to take a series of measures...
The present work gives the results from surveying a sample of Spanish economists who gave their opinions about the skills and abilities they had acquired during their university studies. The results showed that the more valued university studies included learning based on cases and concrete problems, direct acquisition of experience, learning from...
Fisheries are an important economic sector in the EU subject to animportant restructuring in the most recent years. The Financial Instrumentfor Fisheries Guidance (FIFG) has been the tool deployed by theEuropean authorities to increase the competitiveness and to modernizethis industry. As far as Spain is concerned, it has been verified that it isth...
Immersed in an important reform of the universities at a national level as a consequence of the European Space for Higher Education, in this study we show the results obtained from the survey carried out on a qualified sample of Spanish Economists to find out their opinion about the competences and skills that they acquired from their University st...
The present paper shows the weaknesses and the errors detected by the European Court of Auditors (ECA) in the reports regarding the Structural Funds (the European Social Fund (ESF); the European Agricultural Guidance and Guarantee Fund, ‘Guidance’ section (EAGGF-Guidance), the European Regional Development Fund (ERDF) and the Financial Instrument f...
El presente trabajo realiza un estudio de las debilidades/errores detectados por el Tribunal de Cuentas Europeo (TCE) en los informes presentados, desde el año 2000 al 2004, por 15 países de la Unión Europea, relativos a la gestión económico-financiera de los Fondos Estructurales. Para ello hemos extraído, de dichos informes anuales, un total de ve...
