All Stories

  1. Why Benford’s Law may not measure financial statement accuracy

    Article • International Journal of Accounting Information Systems, December 2025, Elsevier

    Dr Manuel Cano-Rodríguez, Ana Licerán-Gutiérrez

  2. Deviations from Benford’s law in asset valuations: Market prices vs. expert estimates

    Article • Finance Research Letters, December 2025, Elsevier

    Dr Manuel Cano-Rodríguez

  3. Religion and the readability of textual financial disclosures

    Article • Research in International Business and Finance, November 2025, Elsevier

    Dr Manuel Cano-Rodríguez

  4. Deviations from Benford's Law in Asset Valuations: Market Prices vs. Expert Estimates

    Article • January 2025, Elsevier

    Dr Manuel Cano-Rodríguez

  5. The Influence of the Environment's Tax Morale on Corporate Tax Avoidance

    Article • January 2025, Elsevier

    Dr Manuel Cano-Rodríguez

  6. Does Divergence from Benford's Distribution Measure Financial Statements Information Quality?

    Article • January 2024, Elsevier

    Dr Manuel Cano-Rodríguez

  7. Influence of Earnings Quality Dimensions on the Perception of Earnings Quality: An Empirical Application of Composite PLS Using Archival Data

    Article • January 2023, Springer Science + Business Media

    Dr Manuel Cano-Rodríguez

  8. Does Divergence from Benford's Distribution Signal Earnings Management?

    Article • SSRN Electronic Journal, January 2023, Elsevier

    Dr Manuel Cano-Rodríguez

  9. Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting

    Article • Sustainability, August 2020, MDPI AG

    Ana Licerán-Gutiérrez, Dr Manuel Cano-Rodríguez

  10. Cost Stickiness and Accrual Models

    Article • SSRN Electronic Journal, January 2020, Elsevier

    Dr Manuel Cano-Rodríguez

  11. Religion and the Readability of Textual Financial Disclosures

    Article • SSRN Electronic Journal, January 2020, Elsevier

    Dr Manuel Cano-Rodríguez

  12. Using partial least squares in archival accounting research: an application to earnings quality measuring

    Article • Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, May 2019, Taylor & Francis

    Ana Licerán-Gutiérrez, Dr Manuel Cano-Rodríguez

  13. Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contable

    Article • Revista de Contabilidad, January 2019, Servicio de Publicaciones de la Universidad de Murcia

    Ana Licerán-Gutiérrez, Dr Manuel Cano-Rodríguez

  14. Experts or rivals: Mimicry and voluntary disclosure

    Article • Journal of Business Research, April 2017, Elsevier

    Dr Manuel Cano-Rodríguez

  15. A Review on the Multidimensional Analysis of Earnings Quality

    Article • SSRN Electronic Journal, January 2017, Elsevier

    Dr Manuel Cano-Rodríguez

  16. Do banks react to earnings quality in a privately-dominated context?

    Article • Management Research The Journal of the Iberoamerican Academy of Management, August 2016, Emerald

    Dr Manuel Cano-Rodríguez

  17. The influence of auditor’s opinion and auditor’s reputation on the cost of debt: evidence from private Spanish firmsLa influencia de la opinión de auditorãa y la reputación del auditor en el coste de la deuda: evidencia en las empresas españolas no cot...

    Article • Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, November 2015, Taylor & Francis

    Dr Manuel Cano-Rodríguez

  18. How to avoid aggregation biases in Basu's differential timeliness

    Article • Journal of Business Finance &amp Accounting, January 2015, Wiley

    Dr Manuel Cano-Rodríguez

  19. The value of audit quality in public and private companies: evidence from Spain

    Article • Journal of Management & Governance, July 2011, Springer Science + Business Media

    Dr Manuel Cano-Rodríguez

  20. Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence

    Article • European Accounting Review, May 2010, Taylor & Francis

    Dr Manuel Cano-Rodríguez

  21. Tamaño del auditor y calidad de auditoría en las empresas españolas no cotizadas

    Article • Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, January 2007, Taylor & Francis

    Dr Manuel Cano-Rodríguez

  22. Overcoming the Lack of Identification in Bowman’s Paradox Tests: Heteroskedastic Behavior of Returns

    Article • Management Research The Journal of the Iberoamerican Academy of Management, October 2005, Emerald

    Dr Manuel Cano-Rodríguez

  23. Author's reply

    Article • Omega, October 2003, Elsevier

    Dr Manuel Cano-Rodríguez

  24. A review of research on the negative accounting relationship between risk and return: Bowman's paradox

    Article • Omega, February 2002, Elsevier

    Dr Manuel Cano-Rodríguez

  25. Consistent Estimation of Conditional Conservatism

    Article • SSRN Electronic Journal, Elsevier

    Dr Manuel Cano-Rodríguez

  26. Do Banks Value Audit Reports or Auditor Reputation? Evidence from Private Spanish Firms

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Dr Manuel Cano-Rodríguez