Araceli Mora

TL;DR: The conceptual model underlying the empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts as discussed by the authors, which provides evidence that the amount of detail in Spanish corporate annual report and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.

TL;DR: The authors found that in code-law based countries managers have incentives to reduce earnings consistently, which enhances the association between earnings and returns in bad news periods, and after controlling for discretionary accruals, the differential earnings response to bad news in Germany and France decreases significantly.

TL;DR: In this article, the authors extend prior research on the international analysis of accounting conservatism by examining the level of accounting conservative across eight European countries (the United Kingdom, Germany, France, Switzerland, the Netherlands, Italy, Spain and Belgium).

TL;DR: In this article, the authors examined the link between the presence of female directors, gender biases, and financial statements quality and found that a larger percentage of women among independent directors is significantly associated with lower earnings management practices.

TL;DR: In this paper, the authors focus on the process of harmonization of financial accounting within the European Union and show that there has been greater conformity in recent years in the accounting practices of companies which operate on the international stage.