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Analysis of institutional authors

Alvarado Riquelme MCorresponding AuthorPrado Román MAuthor

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Analysis of the impact of ifrs standards on net equity and earnings provided by non financial groups quoted in the IBEX-35 [Análisis del impacto de las normas internacionales de contabilidad sobre el patrimonio neto y resultado de los grupos no financieros del IBEX-35]

Publicated to:Investigaciones Europeas De Direccion Y Economia De La Empresa. 15 (3): 149-167 - 2009-01-01 15(3), DOI: 10.1016/S1135-2523(12)60106-3

Authors: Alvarado Riquelme M; Ampudia Fernández JM; Prado Román M

Affiliations

Universidad Rey Juan Carlos, Spain - Author

Abstract

The Economic European Area decided to require public groups to prepare their financial statements under IFRS covering periods beginning on or after January 1, 2005. The Spanish experience with the implementation of IFRS in consolidated financial statements has been very positive, but it is necessary to investigate in detail the impact of this historic process. In this paper, we have focused on the analysis of the main differences the introduction of IFRS has made on the two unique figures that groups should reconcile and explain: net equities and earnings in nonfinancial groups quoted in the IBEX-35. The analysis has covered the 100% of the non financial groups of IBEX-35 financial statements and the research method applied inductive in the framework of the Positive Accounting Theory. © 2009 Academia Europea de Dirección y Economía de la Empresa.

Keywords

Consolidated financial statementsIbex-35International financial reporting standards

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

Independientemente del impacto esperado determinado por el canal de difusión, es importante destacar el impacto real observado de la propia aportación.

Según las diferentes agencias de indexación, el número de citas acumuladas por esta publicación hasta la fecha 2025-06-11:

  • Scopus: 2
  • OpenCitations: 1

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-06-11:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 89 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
  • Additionally, the work has been submitted to a journal classified as Diamond in relation to this type of editorial policy.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (Alvarado Riquelme, María Silveria) and Last Author (Prado Román, Miguel).

the author responsible for correspondence tasks has been Alvarado Riquelme, María Silveria.