Publications (18) MANUEL CANO RODRÍGUEZ publications

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2025

  1. Divergence from Benford's law fails to measure financial statement accuracy

    International Journal of Accounting Information Systems, Vol. 56

2023

  1. Influence of earnings quality dimensions on the perception of earnings quality: An empirical application of composite PLS using archival data

    Partial Least Squares Path Modeling: Basic Concepts, Methodological Issues and Applications (Springer International Publishing), pp. 375-415

2020

  1. Classroom learning and the perception of social responsibility amongst graduate students of management accounting

    Sustainability (Switzerland), Vol. 12, Núm. 17

  2. Introducción a las finanzas empresariales

    Pirámide

  3. Using partial least squares in archival accounting research: an application to earnings quality measuring

    Revista española de financiación y contabilidad, Vol. 49, Núm. 2, pp. 143-170

2019

  1. A Review on the Multidimensional Analysis of Earnings Quality

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 22, Núm. 1, pp. 41-60

2017

  1. Experts or rivals: Mimicry and voluntary disclosure

    Journal of Business Research, Vol. 73, pp. 46-54

2016

  1. Do banks react to earnings quality in a privately-dominated context?: A joint analysis of audit-related and accrual-based measures

    Management Research, Vol. 14, Núm. 2, pp. 166-187

  2. Introducción a las finanzas empresariales

    Pirámide

  3. The influence of auditor’s opinion and auditor’s reputation on the cost of debt: evidence from private Spanish firms

    Revista española de financiación y contabilidad, Vol. 45, Núm. 1, pp. 32-62

2015

  1. Aggregation bias in estimates of conditional conservatism: : Theory and evidence

    Journal of Business Finance & Accounting, Vol. 42, Núm. 1, pp. 51-78

  2. Aggregation bias in estimates of conditional conservatism: Theory and evidence

    Journal of Business Finance and Accounting, Vol. 42, Núm. 1-2, pp. 51-78

2013

  1. La utilidad de la calidad de la información contable en las empresas no cotizadas

    AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, Núm. 103, pp. 11-13

2012

  1. The value of audit quality in public and private companies: Evidence from Spain

    Journal of Management and Governance, Vol. 16, Núm. 4, pp. 683-706

2010

  1. Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence

    European accounting review, Vol. 19, Núm. 1, pp. 131-159

2005

  1. Overcoming the lack of identification in bowman’s paradox Tests: Heteroskedastic behavior of returns

    Management Research, Vol. 3, Núm. 3, pp. 209-224

2003

  1. Author's reply (multiple letters)

    Omega

2002

  1. A review of research on the negative accounting relationship between risk and return: Bowman's paradox

    Omega, Vol. 30, Núm. 1, pp. 1-18