• 216 Citations
  • 10 h-Index
20022019
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Fingerprint Dive into the research topics where Andres Guiral is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

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conflict of interest Social Sciences
investor Social Sciences
social responsibility Social Sciences
auditing Social Sciences
firm Social Sciences
performance Social Sciences
financial market Social Sciences
philanthropy Social Sciences

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Research Output 2002 2019

  • 216 Citations
  • 10 h-Index
  • 23 Article

The value relevance of expected vs. unexpected going concern opinions

Ruiz-Barbadillo, E. & Guiral, A., 2019 Jan 1, In : Investment Management and Financial Innovations. 16, 2, p. 47-65 19 p.

Research output: Contribution to journalArticle

Open Access
Value relevance
Going concern opinion
Market value
Audit reports
Pricing
2 Citations (Scopus)

Trusting/distrusting auditors' opinions

Rodgers, W., Guiral, A. & Gonzalo, J. A., 2019 Jan 1, In : Sustainability (Switzerland). 11, 6, 1666.

Research output: Contribution to journalArticle

Open Access
financial market
investor
creditor
auditing
Interchanges
philanthropy
South Korea
stakeholder
Economics
performance
4 Citations (Scopus)

Managing risk with socially responsible actions in firms involved in controversial activities and earnings management

Guillamón-Saorín, E., Guiral, A. & Blanco, B., 2018 Jan 2, In : Revista Espanola de Financiacion y Contabilidad. 47, 1, p. 1-24 24 p.

Research output: Contribution to journalArticle

Earnings management
Earnings quality
Firm risk
Social responsibility
Corporate Social Responsibility

Valor Razonable en la ausencia de prudencia en las normas contables: El caso de las derivados exoticos

Translated title of the contribution: Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivativesMarabel-Romo, J., Guiral, A., Crespo-Espert, J. L., Gonzalo, J. A. & Moon, D., 2017 Apr 3, In : Revista Espanola de Financiacion y Contabilidad. 46, 2, p. 145-167 23 p.

Research output: Contribution to journalArticle

Accounting standards
Fair value accounting
Derivatives
Prudence
Neutrality