Fernando Penalva

Accounting · 2006–2020

A researcher in the Science corpus: 7 papers; trusts 94 researchers and is trusted by 11 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 263 citations into it; #2,380 of 8,970 by trust here, #1,771 by citations
• Finance — 131 citations into it
• Strategy and Management — 116 citations into it; #4,287 of 10,874 by trust here, #3,293 by citations
• Economics and Econometrics — 22 citations into it; #20,776 of 23,481 by trust here, #20,008 by citations
• Management Information Systems — 11 citations into it

Whom Fernando Penalva trusts overall

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

1. Ross L. Watts
2. Ray Ball
3. S. Roychowdhury
4. Mitchell A. Petersen
5. Ryan Lafond
6. K. Cremers
7. Stephen G. Ryan
8. Marianne Bertrand
9. Anwer S. Ahmed
10. L. Shivakumar

Who trusts Fernando Penalva overall

1. Juan Manuel García Lara
2. Beatriz García Osma
3. Arnt Verriest
4. Araceli Mora

Papers from Fernando Penalva's perspective

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

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. Information and the Cost of Capital
3. Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
4. Conservatism in Accounting - Part I: Explanations and Implications
5. Accounting Quality and Firm-Level Capital Investment
6. Errors in Estimating Accruals: Implications for Empirical Research
7. Common risk factors in the returns on stocks and bonds
8. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
9. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
10. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES

Their papers

• The Economic Determinants of Conditional Conservatism (2009) — 119 citations
• Conditional conservatism and the limits to earnings management (2020) — 112 citations
• Accounting Conservatism and Firm Investment Efficiency (2016) — 554 citations
• Conditional conservatism and cost of capital (2011) — 247 citations
• Accounting conservatism and corporate governance (2009) — 569 citations
• Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007) — 223 citations
• Governance structure and the weighting of performance measures in CEO compensation (2006) — 116 citations