Araceli Mora

TL;DR: In this article, the authors found that firms that adopted consolidated accounting early reported a significantly better change in reported performance at the time of adoption than those firms which only consolidated when required to do so.

TL;DR: In this paper, the authors used the Jones (1991) model and its extensions to analyse total and discretionary accruals around the time of labour negotiations and found that managers depress earnings prior to negotiations.

TL;DR: In this article, the authors analyse the potential role of academic research in the standard-setter's analysis of effects, and argue that there is a significant role for academic research to play in that process and that intermediaries such as European Financial Reporting Advisory Group can serve to bring research to the standard setting process.

TL;DR: The authors argue that managers make opportunistic income-decreasing accounting choices to limit the concessions made to trade unions, but empirical research to date presents mixed evades of this argument.

TL;DR: This article found evidence consistent with strategic timing of the negotiation and with increased conditional conservatism in the year when the agreement is signed, suggesting that managers take both real and accounting actions, but that these choices are informative rather than opportunistic.