Accounting conservatism and corporate governance JM Garcia Lara, B García Osma, F Penalva Review of accounting studies 14, 161-201, 2009 | 887 | 2009 |
Accounting conservatism and firm investment efficiency JMG Lara, BG Osma, F Penalva Journal of accounting and economics 61 (1), 221-238, 2016 | 743 | 2016 |
Conditional conservatism and cost of capital JM García Lara, B García Osma, F Penalva Review of accounting studies 16, 247-271, 2011 | 364 | 2011 |
Board of directors' characteristics and conditional accounting conservatism: Spanish evidence JM García Lara, BG Osma, F Penalva European Accounting Review 16 (4), 727-755, 2007 | 313 | 2007 |
The economic determinants of conditional conservatism JMG Lara, BG Osma, F Penalva Journal of Business Finance & Accounting 36 (3‐4), 336-372, 2009 | 191 | 2009 |
Governance structure and the weighting of performance measures in CEO compensation A Davila, F Penalva Review of Accounting Studies 11, 463-493, 2006 | 154 | 2006 |
Conditional conservatism and the limits to earnings management JMG Lara, BG Osma, F Penalva Journal of Accounting and Public Policy 39 (4), 106738, 2020 | 146* | 2020 |
Information consequences of accounting conservatism JM García Lara, B Garcia Osma, F Penalva European Accounting Review 23 (2), 173-198, 2014 | 142 | 2014 |
Conditionally conservative fair value measurements M Badia, M Duro, F Penalva, S Ryan Journal of Accounting and Economics 63 (1), 75-98, 2017 | 91 | 2017 |
Earnings management to avoid debt covenant violations and future performance SD Dyreng, SA Hillegeist, F Penalva European Accounting Review 31 (2), 311-343, 2022 | 79 | 2022 |
Conservatism in debt contracting: theory and empirical evidence F Penalva, A Wagenhofer Accounting and Debt Markets, 4-32, 2021 | 46 | 2021 |
Debiasing the measurement of conditional conservatism M Badia, M Duro, F Penalva, SG Ryan Journal of Accounting Research 59 (4), 1221-1259, 2021 | 29 | 2021 |
Conditional conservatism and the limits to earnings management JM García Lara, B Garcia Osma, F Penalva Available at SSRN 2165694, 2019 | 9 | 2019 |
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish banks G López-Espinosa, F Penalva Journal of Accounting and Public Policy 42 (4), 107097, 2023 | 4 | 2023 |
Discussion on The influence of conditional conservatism on ownership dispersion: An International analysis (by Begoña Giner, Ahmed Tahoun and Martin Walker) F Penalva Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2013 | 1 | 2013 |
Conservatism and Accounting Earnings B Giner, F Penalva Wiley Encyclopedia of Management, 1-8, 2015 | | 2015 |