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Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
Amat, Oriol; Perramon, Jordi; Oliveras, Ester
Universitat Pompeu Fabra. Departament d'Economia i Empresa
After the accounting scandals that have taken place mainly in the UnitedStates during the last years, some Spanish leading authorities havedefended the idea that this kind of accounting problems cannot happen inSpain. They argue that accounting regulation in Europe, and specificallyin Spain, make more difficult the use of creative accounting practices.The objective of this paper is to identify some evidence about thesituacion in Spain. The study tries to demonstrate that some accountingpractices of several of the companies quoted in the Spanish Stock Exchangecould be qualified as earnings management.To carry out this study, the authors have analysed the accounts of the 35companies included in the stock market index IBEX 35. This index iscalculated with the share prices variations of the most importantcompanies quoted in the Spanish Stock Exchange.
15-09-2005
Finance and Accounting
accounting regulation
creative accounting
earnings management
financial accounting
ias
spain
ibex 35
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