Details about Oriol Amat

Access statistics for papers by Oriol Amat.

Last updated 2018-07-29. Update your information in the RePEc Author Service.

Short-id: pam22

Working Papers

2016

1. Is there a difference in financing efficiency? Conventional banks versus ethical banks
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra

2015

2. Self-perception of ethical behaviour. The case of listed Spanish companies
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra

2014

3. Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (7)

2013

4. Factors that determine the evolution of high-growth businesses
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (2)
5. Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (5)

2011

6. High-growth cooperatives: Financial profile and key factors for competitiveness
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (3)
   See also Journal Article High-growth cooperatives: financial profile and key factors for competitiveness, CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España (2011) View citations (3) (2011)

2010

7. Gazelle companies: Growth drivers and an evolution analysis
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (2)

2008

8. Earnings management and audit adjustments: An empirical study of IBEX 35 constituents
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)

2006

9. IFRS introduction and its effect on listed companies in Spain
   Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (4)

2005

10. Manipulation of earnings reports in Spain - some evidence
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra

2004

11. Creative accounting: Nature, incidence and ethical issues
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (11)
12. Creative accounting: Some ethical issues of macro- and micro-manipulation
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (13)

2003

13. Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)
14. Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)

2001

15. One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (2)

2000

16. The ethics of creative accounting: Some Spanish evidence
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (7)

1999

17. Dimensions of national culture and the accounting environment -The Spanish case-
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (5)
18. Environmental factors giving rise to variations in national management accounting practice
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)
19. Spanish auditors and the 'true and fair view'
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)
20. The case for a new accounting research agenda in Spain
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (2)
21. The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (3)
22. Variations in national management accounting approaches
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra

1998

23. A portrait of the Spanish accounting community
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (2)
24. International accounting harmonisation - A comparison of Spain, Sweden and Austria
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (3)
25. The ethics of creative accounting
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (16)

1997

26. The drive for quality - the impact on accounting in the wine industry
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)

1995

27. La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)
28. The impact of post industrial society on the accounting compromise-experience in the UK and Spain
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra

1994

29. Bank financial analyst's response to lease capitalization in Spain
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (1)
30. Issues in the use of the cash flow statement-experience in some other countries
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra
31. Management's response to finance lease capitalization in Spain
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra

1993

32. Control of the costs of quality management: A review or current practice in Spain
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra
33. The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom
    Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra View citations (15)

Journal Articles

2016

1. La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona
   Revista Facultad de Ciencias Económicas, 2016, 24, (1), 25-36

2011

2. High-growth cooperatives: financial profile and key factors for competitiveness
   CIRIEC-España, revista de economía pública, social y cooperativa, 2011, (73), 81-98 View citations (3)
   See also Working Paper High-growth cooperatives: Financial profile and key factors for competitiveness, Economics Working Papers (2011) View citations (3) (2011)

2001

3. Financial statement analysis. An international perspective: By Peter Walton, Business Press/Thomson Learning, London, 2000, vi+305 pp
   The International Journal of Accounting, 2001, 36, (2), 263-265

1999

4. External reporting of accounting and financial information via the Internet in Spain
   European Accounting Review, 1999, 8, (2), 365-371 View citations (26)

1995

5. Management of accounting: The case for an active role
   European Management Journal, 1995, 13, (4), 416-422 View citations (1)

1994

6. European accounting harmonisation: Myth or reality?
   European Management Journal, 1994, 12, (3), 332-337 View citations (1)