All Stories

  1. How to avoid aggregation biases in Basu's differential timeliness
  2. The value of audit quality in public and private companies: evidence from Spain
  3. Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence
  4. Tamaño del auditor y calidad de auditoría en las empresas españolas no cotizadas
  5. Overcoming the Lack of Identification in Bowman’s Paradox Tests: Heteroskedastic Behavior of Returns
  6. Author's reply
  7. A review of research on the negative accounting relationship between risk and return: Bowman's paradox
  8. Consistent Estimation of Conditional Conservatism
  9. Do Banks Value Audit Reports or Auditor Reputation? Evidence from Private Spanish Firms