Browsing Articles publicats en revistes by Author "Argilés Bosch, Josep M."
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A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
García Blandón, Josep; Argilés Bosch, Josep M.; Sabata, Anna (Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ... -
Accounting research: a critical view of the present situation and prospects
García Blandón, Josep; Argilés Bosch, Josep M. (Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 9-34, 2011-08)In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, ... -
Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
García Blandón, Josep; Ravenda, Diego; Valencia Silva, Maika Melina; Argilés Bosch, Josep M. (Accounting, Auditing and Accountability Journal. Vol. 31, n.1 (2018), p.286-317, 2018-01)Purpose The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary ... -
An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M.; Martínez Blasco, Mònica; Castillo Merino, David (International Journal of Accounting (2017) vol. 52, num. 3, p. 251-261, 2017-09)On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ... -
An empirical analysis of the curvilinear relationship between slack and firm performance
García Blandón, Josep; Martínez Blasco, Mònica; Argilés Bosch, Josep M.; Ravenda, Diego (Journal of Management Control. Vol.29, n.3-4 (2018), p.361-397, 2018-12)This study performs an in-depth analysis of the curvilinear relationship between slack and future firm performance. Using a sample of US firms, we analyze the influence of three indicators of absorbed ... -
Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
García Blandón, Josep; Argilés Bosch, Josep M. (Journal of International Accounting, Auditing and Taxation. Vol. 24, n.1 (2015), p.82-93, 2015-03)The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm ... -
Audit firm tenure and qualified opinions: new evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M. (Revista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125, 2013-06)The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. ... -
Audit partner industry specialization and audit quality: evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M. (International Journal of Auditing. Vol.22, n.1 (2018), p.98-108, 2017-11)We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners ... -
Audit partner tenure and independence in a low litigation risk setting
García Blandón, Josep; Argilés Bosch, Josep M. (Accounting in Europe. Vol. 13, n. 3 (2016), p. 405-424, 2016-10)We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish ... -
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
García Blandón, Josep; Argilés Bosch, Josep M. (Estudios de Economía. Vol. 40, No. 2 (2013), pág. 133-156, 2013-12)The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ... -
Board gender quotas, female directors and corporate tax aggressiveness: A causal approach
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (International Review of Financial Analysis, 2021-12-17)As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ... -
Board-level ethics committees in large European firms
García Blandón, Josep; Castillo Merino, David; Argilés Bosch, Josep M.; Ravenda, Diego (Business Ethics: A European Review, 2020-06-17)After the approval of a code of ethics, the creation of a permanent board-level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's ... -
Does the informational role of the Annual General Meeting depend on a country's legal tradition?
Martínez Blasco, Mònica; García Blandón, Josep; Argilés Bosch, Josep M. (Journal of Management and Governance. Vol.19, n.4 (2015), p.849-873, 2015-11)The annual general meeting (AGM) constitutes the most important corporate event. Nevertheless, its role as an efficient instrument for corporate governance has recently come under increasing scrutiny, ... -
Empirical analysis of the incidence of accidents in the workplace on firms' financial performance
García Blandón, Josep; Argilés Bosch, Josep M.; Marti Pidelaserra, Jordi; Monllau, Teresa; Urgell Chao, Ma. Teresa (Safety Science. Vol.70 (2014), p.123-132, 2014-12)This paper performs an empirical analysis on the incidence of labor accidents on firm financial performance. With data on financial statements and labor accidents of 299 Spanish firms for 6 different ... -
Ex-dividend day returns when dividend and capital gains are taxed at the same rate
García Blandón, Josep; Argilés Bosch, Josep M.; Martínez Blasco, Mònica (Finance a úvěr-Czech Journal of Economics and Finance. Vol.61, no.2 (2011), p. 140-152, 2011-08)Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ... -
Factores influyentes en las citaciones en contabilidad: un análisis de la REFC
Martínez Blasco, Mònica; García Blandón, Josep; Argilés Bosch, Josep M.; Martínez de Ibarreta Zorita, Carlos (Revista Española de Financiación y Contabilidad / Spanish Journal Of Finance and Accounting. Vol. 45, n. 4 (2016), p. 487-516, 2016-09)Este trabajo realiza un análisis de los artículos publicados en la Revista Española de Financiación y Contabilidad en el período 2008–2013 según los datos contenidos en el Web of Science, Scopus y Google ... -
Fair value versus historical cost-based valuation for biological assets: predictability of financial information
García Blandón, Josep; Argilés Bosch, Josep M.; Monllau, Teresa (Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 87-113, 2011-08)There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, ... -
Learning by doing? Partners audit experience and the quality of audit services
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego (Revista de Contabilidad: Spanish Accounting Review. Vol. 23, n. 2 (2020), pág. 197-209, 2020-07)A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores ... -
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
García Blandón, Josep; Martínez Blasco, Mònica; Castillo Merino, David; Argilés Bosch, Josep M. (Journal of Management and Governance. Vol.22, n.4 (2018), p.921-946, 2018-03)Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order ... -
The influence of the trade-off between profitability and future increases in sales on cost stickiness
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Valencia Silva, Maika Melina; Somoza López, Antonio (Estudios de Economía. Vol. 44, No.1 (2017), pág. 81-104, 2017-06)This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while ...