SELECTED PUBLICATIONS

• “Tax avoidance and debt maturity in SMEs” (2024) (with J. Yagüe), Journal of International Financial Management & Accounting, 35, 429-464.

• “Tax avoidance and the cost of debt for SMEs: evidence from Spain” (2023) (with J. Yagüe), Journal of Contemporary Accounting & Economics100362.

• “Social capital and earnings management in small and medium firms” (2022) (with J. Yagüe), Accounting Forum, 42, 2, 191-214.

• “Financial reporting incentives, earnings management, and tax avoidance in SMEs” (2021) (with J. Yagüe), Journal of Business Finance & Accounting, 48, 1404-1433.

• “Real earnings management and information asymmetry in the equity market” (2018) (with D. Abad, M.F. Cutillas Gomariz and J. Yagüe), European Accounting Review, 27, 2, 209-235.

• “Does IFRS mandatory adoption affect information asymmetry in the stock market?” (2018) (with D. Abad, M.F. Cutillas Gomariz and J. Yagüe), Australian Accounting Review, 28, 1, 61-78.

• “The short-term debt choice under asymmetric information” (2017) (with D. Abad and J. Yagüe), SERIEs. Journal of the Spanish Economic Association, 8, 3, 261-285.

• “Audit opinions and information asymmetry in the stock market” (2017) (with D. Abad and J. Yagüe), Accounting & Finance, 57, 2, 565–595.

• “The effects of IFRS on net income and earnings components: value relevance, persistence and predictive value” (2016) (with M.F. Cutillas Gomariz and J. Yagüe), Spanish Journal of Finance & Accounting, 45, 3, 365-388.

• “Supplier financing and earnings quality” (2014) (with P.J. García Teruel and P. Martínez Solano), Journal of Business Finance & Accounting, 41, 9, 1193-1211.

• “Financial reporting quality, debt maturity and investment efficiency” (2014) (with M.F. Cutillas Gomariz), Journal of Banking & Finance, 40, 494-506.

• “The role of accruals quality in the access to bank debt” (2014) (with P.J. García Teruel and P. Martínez Solano), Journal of Banking & Finance, 38, 186-193.

• “Politicization, banking experience and risk in savings banks” (2011) (with E. García Meca), European Journal of Law and Economics, 38, 535-553.

• “Ownership structure and the cost of debt” (2011) (with E. García Meca), European Accounting Review, 20, 2, 389-416.

• “Board effectiveness and cost of debt” (2011) (with C. Lorca and E. García Meca), Journal of Business Ethics, 100, 4, 613–631.

• “Accruals quality and debt maturity structure” (2010) (with P.J. García Teruel and P. Martínez Solano), Abacus, 46, 2, 188-210.

• “The association of board independence and ownership concentration with voluntary disclosure: a meta-analysis” (2010) (with E. García Meca), European Accounting Review, 19, 3, 603-627.

• “Monitoring, reputation and accountability in issuing banks in mid-nineteenth-century Spain (2010) (with M. Bernal Lloréns), Explorations in Economic History, 47, 403–419.

• “Corporate governance and earnings management: A meta-analysis” (2009) (with E. García Meca), Corporate Governance: An International Review, 17, 5, September, 594–610.

• “Accruals quality and corporate cash holdings” (2009) (with P.J. García Teruel and P. Martínez Solano), Accounting & Finance, 49, 1, 95-115.

• “A meta-analytic vision of the effect of ownership structure on firm performance” (2007) (with E. García Meca), Corporate Governance: An International Review, 15, 5, 2007, September, 879-893.

• “Ownership structure, discretionary accruals and the informativeness of earnings” (2007) (with E. García Meca), Corporate Governance: An International Review, 15, 4, 2007, July, 677-691.

• “Influences on Financial Analyst Forecast Errors: A Meta-Analysis” (2006) (with E. García Meca), Internacional Business Review, vol. 15, nº 1, 2006, 29-52.