Beatriz Santos-Cabalgante

Universidad Autónoma de Madrid

Campus Cantoblanco

Ctra. Colmenar, Km. 15

Madrid, Madrid 28049

Spain

SCHOLARLY PAPERS

2

DOWNLOADS

75

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Accounting Quality in Railway Companies During the 19th and 20th Centuries: The Case of Spanish NORTE and MZA

Accounting and Business Research, Forthcoming
Number of pages: 63 Posted: 12 Jun 2018 Last Revised: 01 May 2019
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Autónoma de Madrid
Downloads 39 (512,148)
Citation 1

Abstract:

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Accounting history, Accounting quality, Railway Accounting, Earnings Persistence, Spanish Railways

2.

Till Concessionary Reversals Do Us Part: Earnings Management and the Accounting for Public Aids in Early Railway Companies

Number of pages: 43 Posted: 07 Jul 2020 Last Revised: 08 Jan 2021
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Autónoma de Madrid
Downloads 36 (526,630)

Abstract:

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Agency Theory, Concessionary regime, Dividend policy, Earnings management, Railway accounting, State intervention