Araceli Mora

Accounting · 2000–2017

A researcher in the Science corpus: 4 papers; trusts 51 researchers and is trusted by 2 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 123 citations into it; #7,389 of 8,970 by trust here, #4,459 by citations
• Strategy and Management — 58 citations into it
• Finance — 48 citations into it; #9,814 of 10,518 by trust here, #6,671 by citations
• Gender Studies — 18 citations into it
• Economics and Econometrics — 10 citations into it; #19,157 of 23,481 by trust here, #14,051 by citations
• Organizational Behavior and Human Resource Management — 7 citations into it
• Management Information Systems — 6 citations into it
• Sociology and Political Science — 5 citations into it

Whom Araceli Mora trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Ross L. Watts
2. Ray Ball
3. W. H. Beaver
4. Mary E. Barth
5. Juan Manuel García Lara
6. Stephen G. Ryan
7. Jeffrey L. Callen
8. B. Giner
9. Halbert White
10. Valeri V. Nikolaev

Who trusts Araceli Mora overall

1. N. Hellman
2. Axel Haller

Papers from Araceli Mora's perspective

Ordered by how strongly the researchers Araceli Mora trusts endorse each paper. Same corpus, a different order for every researcher.

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
3. Conservatism in Accounting - Part I: Explanations and Implications
4. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
5. The Information Role of Conservatism
6. Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism
7. Incentives versus standards: properties of accounting income in four East Asian countries
8. The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
9. Acquisition Profitability and Timely Loss Recognition
10. Why Has the Contemporaneous Linear Returns‐Earnings Relation Declined?

Their papers

• Balance sheet versus earnings conservatism in Europe (2004) — 172 citations
• Evaluating the statistical significance of de facto accounting harmonization: a study of European global players (2000) — 145 citations
• The Monitoring Role of Female Directors Over Accounting Quality (2017) — 309 citations
• The implications of research on accounting conservatism for accounting standard setting (2015) — 127 citations