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Fernando Penalva
Fernando Penalva
IESE Business School, University of Navarra
Verified email at iese.edu - Homepage
Title
Cited by
Cited by
Year
Accounting conservatism and corporate governance
JM Garcia Lara, B García Osma, F Penalva
Review of accounting studies 14, 161-201, 2009
8812009
Accounting conservatism and firm investment efficiency
JMG Lara, BG Osma, F Penalva
Journal of accounting and economics 61 (1), 221-238, 2016
7292016
Conditional conservatism and cost of capital
JM García Lara, B García Osma, F Penalva
Review of accounting studies 16, 247-271, 2011
3572011
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
3122007
The economic determinants of conditional conservatism
JMG Lara, BG Osma, F Penalva
Journal of Business Finance & Accounting 36 (3‐4), 336-372, 2009
1912009
Governance structure and the weighting of performance measures in CEO compensation
A Davila, F Penalva
Review of Accounting Studies 11, 463-493, 2006
1532006
Conditional conservatism and the limits to earnings management
JMG Lara, BG Osma, F Penalva
Journal of Accounting and Public Policy 39 (4), 106738, 2020
144*2020
Information consequences of accounting conservatism
JM García Lara, B Garcia Osma, F Penalva
European Accounting Review 23 (2), 173-198, 2014
1382014
Conditionally conservative fair value measurements
M Badia, M Duro, F Penalva, S Ryan
Journal of Accounting and Economics 63 (1), 75-98, 2017
902017
Earnings management to avoid debt covenant violations and future performance
SD Dyreng, SA Hillegeist, F Penalva
European Accounting Review 31 (2), 311-343, 2022
772022
Conservatism in debt contracting: theory and empirical evidence
F Penalva, A Wagenhofer
Accounting and Debt Markets, 4-32, 2021
442021
Debiasing the measurement of conditional conservatism
M Badia, M Duro, F Penalva, SG Ryan
Journal of Accounting Research 59 (4), 1221-1259, 2021
272021
Conditional conservatism and the limits to earnings management
JM García Lara, B Garcia Osma, F Penalva
Available at SSRN 2165694, 2019
72019
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
42023
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
12013
Conservatism and Accounting Earnings
B Giner, F Penalva
Wiley Encyclopedia of Management, 1-8, 2015
2015
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Articles 1–16