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Journal Articles

Analysis of European accounting and auditing firms: do they have different business viability?

Vera Gelashvili, Alba Gómez-Ortega, Almudena Macías-Guillén, María Luisa Delgado Jalón

Journal of Risk Finance (2025) 26 (1): 56–77.

https://doi.org/10.1108/JRF-07-2024-0198

Published: 29 November 2024

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Journal Articles

Income smoothing management and loan loss provisions in the banking system

Alba Gómez-Ortega, Ana Licerán-Gutiérrez, Maria de la Paz Horno-Bueno

Journal of Risk Finance (2023) 24 (5): 537–553.

https://doi.org/10.1108/JRF-07-2023-0173

Published: 02 October 2023

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Journal Articles

Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view

Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón, José Ángel Rivero Menéndez

Journal of Risk Finance (2022) 23 (4): 437–455.

https://doi.org/10.1108/JRF-01-2022-0023

Published: 05 July 2022

View article titled, Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view

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