María del Mar Delgado Hurtado

Universidad de Burgos | UBU · Departamento de Economía y Administración de Empresas

This study tests one of the positive aspects regarding cooperative learning: to improve learning outcomes of students. To do this, a quasi-experiment was conducted to compare the performance of students who were taught using a cooperative learning approach with the performance of students who were taught using a traditional lecture format. The resu...

Using a sample of 783 observations, belonging to 109 firms quoted in the Spanish capital market over the period 1991–1999, our research analyses the discretion and restrictions of accounting policy in a Continental European country, where firms present important differences in ownership structure and corporate governance compared to that of Anglo S...

The aim of this study is to examine whether different accrual models detect earnings management in a sample of Spanish firms that have received GAAP audit qualifications. The unexpected accruals obtained from the Jones model, the modified Jones model, the Jones working capital model and the modified Jones working capital model are significantly pos...