Fernando Peñalva - Publications, H-index & Citations

Fernando Peñalva

ecgi

21H指数

36论文数

2.8K被引数

收录论文 9

发表时间

Mandatory Investor Disclosure, Sustainability Commitments, and Portfolio Decarbonization 强制投资者披露、可持续发展承诺和投资组合去碳化

accounting economics

IF0

2025-07-19

PREAI

Jiyuan Dai; Gaizka Ormazabal; Fernando Penalva; Robert Raney

Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks

JOURNAL OF ACCOUNTING AND PUBLIC POLICY

IF2.2

2023-07-01

PREAI

Lopez-Espinosa, German; Penalva, Fernando

Debiasing the Measurement of Conditional Conservatism

JOURNAL OF ACCOUNTING RESEARCH

IF6.3

2021-05-24

PREAI

Badia, Marc; Duro, Miguel; Penalva, Fernando; Ryan, Stephen G.

Conditional conservatism and the limits to earnings management 条件保守主义与盈余管理的局限性

JOURNAL OF ACCOUNTING AND PUBLIC POLICY

IF2.2

2020-07-01

PREAI

Garcia Lara, Juan Manuel; Garcia Osma, Beatriz; Penalva, Fernando

Conditionally conservative fair value measurements

JOURNAL OF ACCOUNTING & ECONOMICS

IF6.8

2017-02-01

PREAI

Badia, Marc; Duro, Miguel; Penalva, Fernando; Ryan, Stephen

Accounting conservatism and firm investment efficiency 会计稳健性与企业投资效率

JOURNAL OF ACCOUNTING & ECONOMICS

IF6.8

2016-02-01

355

OAAI

Garcia Lara, Juan Manuel; Garcia Osma, Beatriz; Penalva, Fernando

Conditional conservatism and cost of capital 条件保守主义与资本成本

REVIEW OF ACCOUNTING STUDIES

IF5.8

2010-05-13

158

PREAI

Garcia Lara, Juan Manuel; Garcia Osma, Beatriz; Penalva, Fernando

Accounting conservatism and corporate governance 会计稳健性与公司治理

REVIEW OF ACCOUNTING STUDIES

IF5.8

2007-11-30

345

PREAI

Garcia Lara, Juan Manuel; Garcia Osma, Beatriz; Penalva, Fernando

Governance structure and the weighting of performance measures in CEO compensation

REVIEW OF ACCOUNTING STUDIES

IF5.8

2006-10-20

OAAI

Davila, Antonio; Penalva, Fernando

研究方向