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Objectives
In order to explain the lines of research within the field of international accounting, it is worth bearing in mind how our group of researchers sees financial information.
Financial reporting is the mechanism used by organisations to open up to external agents, thus enabling them to take rational economic decisions. Similarly, this information also structures many of the contracts that regulate relationships within the organisation itself. It should be taken into account that financial information is the result of the accounting model, but that it is also influenced by a series of external aspects (institutional, legal, etc.), as well as the characteristic features of the organisation that actually produces it. In short, financial information is a product that includes both accounting standards and corporate incentives, which are of great importance nowadays. While there is only one single accounting model for companies listed in the EU (International Financial Reporting Standards - IFRS) differences among the rest of factors remain that can result in large differences in information which could be an obstacle when it comes to favouring the smooth running of capital markets, which is the main reason behind the decision taken by the EU to adopt IFRS.
Different interesting issues are tackled from this perspective:
• Analysis of the economic consequences of accounting information
• Impact of institutional/legal differences on accounting information
• Information quality and impact on economic decisions
• International accounting diversity: IFRS vs. US GAAP.
• National accounting diversity: IFRS vs. national standards
Publications
Giner Inchausti, B. (2009): "Crisis económica y contabilidad: Algunos comentarios críticos". Revista de Aeca
Giner Inchausti, B. (2008): "Recientes desarrollos en relación con la adopción de las NIIF en la UE (y en los EEUU)". Revista de Aeca
Mora A., Thinggard F., Wagenhoffer, A., Evans, L., Gebhardt, G., Hoogendoorn, M., Marton, J., Di Pietra, R., Peasnell, K. (2007): "Performance Reporting-The IASB,s Proposed Formats of Financial Statements in the Exposure Draft of IAS 1". Accounting in Europe
Giner Inchausti, B. (2007): "La contabilidad de los derechos de emisión: una perspectiva internacional". Revista Española de Financiación y Contabilidad, vol. 36, nº 133: 175-193
Giner Inchausti, B., Pardo Pérez, F. (2007): "La relevancia del fondo de comercio y su amortización en el mercado de capitales: Una perspectiva europea". Revista Española de Financiación y Contabilidad, vol. 36, nº 134: 389-415
Papers
Giner Inchausti, B., Tahoun A., Walker, M. (2010): "Do cross-country differences in accounting conservatism explain variations in the degree of investor diversification?". American Accounting Association, FARS
Giner Inchausti, B. (2009): "Main Session: Earnings management, accounting and politics". III Jornada de investigación de la REFC & VII Workshop de investigación empírica en Contabiliadd Financiera
Giner Inchausti, B., Pardo, F. (2009): "Análisis de la relevancia valorativa del resultado global frente al resultado neto: Un enfoque europeo". III Jornada de investigación de la REFC
Giner Inchausti, B., Verón, C. (2009): "Factores explicativos de la elección contable de la participación en negocios conjuntos por parte de empresas españolas". VII Workshop de investigación empírica en Contabiliadd Financiera
Giner Inchausti, B. (2009): "Discussion about The complementariety between segment disclosure and earnings quality, and its effect on cost of capital". VII Workshop de investigación empírica en Contabiliadd Financiera
Projects
Determinantes de la calidad de la información y efectos económicos de la adopción de las nuevas normativas contables (Ministerio de Ciencia e Innovación, 2009-2011)
Giner Inchausti, B.
The European IFRS Revolution: Compliance, Consequences and Policy Lessons (European Commission's 6th framework Marie Curie Programme, 2007-2010)
Influencia de los factores institucionales en la calidad de la información contable y efectos sobre los mercados de capitales y deuda: impacto en el proceso de integración del mercado europeo (Ministerio de Educación y Ciencia y fondos FEDER, 2005-2008)
La comparabilidad internacional de la información financiera: un reto para la formación y la investigación (Asociación Española de Contabilidad y Administración de Empresas-AECA, 2005-2006)
Accounting Harmonisation and Standardisation in Europe : Enforcement, Comparability and Capital Market Effects (European Commission Research Directorates, Human Potential Programme Research Training Networks, 2000-2004)
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