Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some accounting practices of several of the companies quoted in the Spanish Stock Exchange could be qualified as earnings management. To carry out this study, the authors have analysed the accounts of the 35 companies included in the stock market index IBEX 35. This index is calculated with the share prices variations of the most important companies quoted in the Spanish Stock Exchange.accounting regulation, creative accounting, earnings management, financial accounting, IAS, Spain, IBEX 35

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Recepta electrònica; Coordinació assistencial; Gestió de la prescripció mèdicaElectronic prescription; Healthcare coordination; Management of medical prescriptionReceta electrónica; Coordinación asistencial; Gestión de la prescripción médicaAquest document recull una sèrie de recomanacions inherents al model de gestió de la recepta electrònica que poden contribuir a potenciar el seu paper instrumental en la coordinació assistencial i, en conseqüència, potenciar l'ús racional dels medicaments i millorar la qualitat assistencial.:ca_ES untranslatedThis document compiles a number of recommendations inherent to the electronic prescription management model that can help to increase its instrumental role in healthcare coordination and, consequently, enhance the rational use of medicines and improve quality of care.:en untranslatedEste documento recoge una serie de recomendaciones inherentes al modelo de gestión de la receta electrónica que pueden contribuir a potenciar su papel instrumental en la coordinación asistencial y, en consecuencia, potenciar el uso racional de los medicamentos y mejorar la calidad asistencial.:es untranslated:e

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Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some accounting practices of several of the companies quoted in the Spanish Stock Exchange could be qualified as earnings management. To carry out this study, the authors have analysed the accounts of the 35 companies included in the stock market index IBEX 35. This index is calculated with the share prices variations of the most important companies quoted in the Spanish Stock Exchange

Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some accounting practices of several of the companies quoted in the Spanish Stock Exchange could be qualified as earnings management. To carry out this study, the authors have analysed the accounts of the 35 companies included in the stock market index IBEX 35. This index is calculated with the share prices variations of the most important companies quoted in the Spanish Stock Exchange

La Coordinación entre niveles asistenciales mediante la receta electrónica

Recepta electrònica; Coordinació assistencial; Gestió de la prescripció mèdicaElectronic prescription; Healthcare coordination; Management of medical prescriptionReceta electrónica; Coordinación asistencial; Gestión de la prescripción médicaAquest document recull una sèrie de recomanacions inherents al model de gestió de la recepta electrònica que poden contribuir a potenciar el seu paper instrumental en la coordinació assistencial i, en conseqüència, potenciar l'ús racional dels medicaments i millorar la qualitat assistencial.:ca_ES untranslatedThis document compiles a number of recommendations inherent to the electronic prescription management model that can help to increase its instrumental role in healthcare coordination and, consequently, enhance the rational use of medicines and improve quality of care.:en untranslatedEste documento recoge una serie de recomendaciones inherentes al modelo de gestión de la receta electrónica que pueden contribuir a potenciar su papel instrumental en la coordinación asistencial y, en consecuencia, potenciar el uso racional de los medicamentos y mejorar la calidad asistencial.:es untranslated:e