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Susana Callao
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Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting
S Callao, JI Jarne, JA Laínez
Journal of international accounting, auditing and taxation 16 (2), 148-178, 2007
8242007
Have IFRS affected earnings management in the European Union?
S Callao, JI Jarne
Accounting in Europe 7 (2), 159-189, 2010
4272010
IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance
SC Gastón, CF García, JIJ Jarne, JAL Gadea
Advances in Accounting 26 (2), 304-313, 2010
2112010
The effect of accounting diversity on international financial analysis: empirical evidence
JA Laı́nez, S Callao
The International Journal of Accounting 35 (1), 65-83, 2000
1022000
The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?
S Callao, C Ferrer, JI Jarne, JA Lainez
Journal of Applied Accounting Research 10 (1), 33-55, 2009
962009
Contabilidad creativa
JAL Gadea, SC Gastón
Civitas, 1999
901999
El impacto de la crisis en la manipulación contable: The impact of the crisis on earnings management
S CALLAO, JIJ Jarne
Revista de Contabilidad-Spanish Accounting Review 14 (2), 59-85, 2011
65*2011
The development of earnings management research A review of literature from three different perspectives
S Callao, J Jarne, D Wróblewski
The Theoretical Journal of Accounting 2014 (79 (135)), 135-177, 2014
562014
Comparabilidad internacional de la información financiera: análisis y posición de la normativa española
JAL Gadea, SC Gastón
Instituto de Contabilidad y Auditoría de Cuentas. Ministerio de Economía y …, 1993
501993
Are circular economy policies actually reaching organizations? Evidence from the largest Spanish companies
M Marco-Fondevila, F Llena-Macarulla, S Callao-Gastón, JI Jarne-Jarne
Journal of Cleaner Production 285, 124858, 2021
462021
Detecting earnings management investigation on different models measuring earnings management for emerging Eastern European countries
S Callao, JI Jarne, D Wróblewski
International Journal of Research-Granthaalayah 5 (11), 222-259, 2017
442017
The Spanish accounting system and international accounting harmonization
JA Lainez, JI Jarne, S Callao
European Accounting Review 8 (1), 93-113, 1999
401999
Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?
S Callao, R Cimini, JI Jarne
Journal of Business Economics and Management 17 (6), 1286-1299, 2016
392016
International harmonization of reporting required by stock markets
JA Lainez, S Callao, JI Jarne
The International Journal of Accounting 31 (4), 405-418, 1996
351996
Gobierno corporativo y deficiencias de la información contable: Corporate governance and financial reporting quality
SC Gastón, MMG Galán, JIJ Jarne
Revista de Contabilidad-Spanish Accounting Review 10 (1), 133-156, 2007
312007
La información financiera en el contexto internacional: Análisis descriptivo
SC Gastón, JIJ Jarne
Revista española de financiación y contabilidad, 937-968, 1995
301995
International differences in value relevance of accounting data and explaining country factors
S Callao, B Cuellar, JI Jarne
International Journal of Accounting, Auditing and Performance Evaluation 3 …, 2006
232006
Debates and studies on earnings management: a geographical perspective.
S Callao, JI Jarne, D Wróblewski
Zeszyty Teoretyczne Rachunkowości 75 (131), 2014
212014
Grado de convergencia de las prácticas contables de las empresas europeas. Una evidencia empírica
JIJ Jarne, JAL Gadea, SC Gastón
Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2003
212003
Have IFRS affected earnings management in the European Union? Accounting in Europe, 7 (2), 159–189
S Callao, JI Jarne
172010
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Articles 1–20