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Effects of the Spanish accounting reform on the economic and financial structure, and the performance of listed companies

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Effects of the Spanish accounting reform on the economic and financial structure, and the performance of listed companies

dc.contributor.author	Gandía, Juan Luis
dc.contributor.author	Huguet, David
dc.date.accessioned	2023-11-23T16:01:12Z
dc.date.available	2023-11-23T16:01:12Z
dc.date.issued	2018
dc.identifier.issn	2372-4978
dc.identifier.uri	https://hdl.handle.net/10550/91389
dc.description.abstract	The aim of this paper is to examine the impact of the 2008 accounting reform on the economic and financial indicators which are commonly used in the financial analysis, as well as analyse whether there is an evolution on these measures as a consequence of a learning process or an adaptation to the accounting reform. Firstly, we do a normative analysis to examine the differences in the Spanish GAAP before and after the accounting reform. Based on the differences we find, we formulate a series of hypotheses about how these differences affect the main measures of economic structure, financial structure, and performance which are commonly used in the analysis of financial statements, as well as their effect on the accruals. These hypotheses are tested with a multivariate analysis in a sample of listed companies. Results show that the accounting reform has effects on the financial indicators.
dc.language.iso	eng
dc.relation.ispartof	International Journal of Accounting and Taxation, 2018, vol. 6, num. 1, p. 1-17
dc.source	Gandía, Juan Luis, Huguet, David (2018). Effects of the Spanish accounting reform on the economic and financial structure, and the performance of listed companies. International Journal of Accounting and Taxation, 6 1 1 17. https://doi.org/10.15640/ijat.v6n1a1
dc.subject	economia
dc.subject	empreses finances
dc.subject	finances
dc.title	Effects of the Spanish accounting reform on the economic and financial structure, and the performance of listed companies
dc.type	journal article
dc.date.updated	2023-11-23T16:01:12Z
dc.identifier.doi	10.15640/ijat.v6n1a1
dc.identifier.idgrec	126877
dc.rights.accessRights	open access
dc.identifier.essn	2372-4986