Curriculum Vitae

Other publications

Giner, B. (2016). Recognition and Disclosure: A solved or unresolved dilemma? . In Liber Amicorum. Maar dat is interessant . (pp. 102 - 109) . University of Tilburg .

Giner, B and Mora, A. (2021). Bank loan loss accounting and its contracting effects: the new expected loss models . In Accounting and Debt Markets, Edited by Clatworthy, M., García Lara, J.M. and Lee, E. . (pp. 111 - 137) . Routledge, Taylor & Francis Group . ISBN: 978-0-367-68889-9 .

Black, E.L. y L. Stainbuck , grupo de trabajo: Dan Elnathan, College of Management, Israel Begoña Giner, Universitat de Valencia, Spain Sid Gray, University of Sidney, Australia Sylvia Meljem Enriquez de Rivera, ITAM, Mexico Akihiro Noguchi, Nagoya University, Japan Thorsten Sellhorn, LMU Munich, Germany David Wood, Brigham Young University, USA (2016). Journal Rankings - White Paper . (pp. 1 - 25) . university of Oklahoma .

Gallen, M.L. y Giner, B. (2018). Responsabilidad social corporativa e información social corporativa: una referencia a dos empresas valencianas . In Valencia y su economía: un modelo sostenible es posible . (pp. 139 - 148) . Universitat de València . ISBN: 978-64-9133-139-1 .

Giner, B. (2023). La Directiva sobre Informes de Sostenibilidad: Un paso adelante para lograr los ODS . In Comunicando el Progreso 2022: Renovando las reglas del reporte empresarial . (pp. 44 - 44) . Pacto Mundial de la ONU España .

Giner, B.; y Ruiz, A. (2023). Family entrepreneurial orientation as a driver of longevity in family firms: a historic analysis of the ennobled Trenor family and Trenor y Cía . In Nobility and Business in History, Edited By Silvia A. Conca Messina, Takeshi Abe . (pp. 121 - 152) . Routledge, Taylor & Francis Group . ISBN: 9781032449562 .

Giner, B. (2023). Algunos hitos de la normativa contable en el panorama nacional e internacional en los últimos 50 años: una visión personal . In 50 Aniversario Plan General de Contabilidad. El desarrollo de la información financiera en España (1973-2013) . (pp. 115 - 120) . ICAC . ISBN: 978-84-127328-7-0 .

Giner, B. and Mora,. A. (2024). The role of the public interest in shaping corporate reporting: challenges for accounting research . In Research Handbook on Financial Accounting, edit Parrondo and Amat . (pp. 231 - 248) . Edward Elgar Publishing . ISBN: 978 1 80392 058 0 .

Giner, B.; Luque-Vilchez, M.; Fernandez, R.. (2024). Las normas de los informes de sostenibilidad: un paso adelante hacia la economía sostenible . In Ciencias Sociales y Juridicas Las Universidades como motor de cambio ecosocial: sostenibilizacion curricular . (pp. 415 - 435) . Tirant Lo Blanch . ISBN: 978 84 1183 372 1 .

Stays abroad in Research Centers

Rutgers Business School. New Brunswick . UNITED STATES. 2017 (31 Days) . Visiting Scholar Accounting and Information System Department . **Convidat

Faculty of Business and Economics (University of Antwerp). Antwerp. BELGIUM. 2021 (19 Days) . Visiting Scholar Department of Accounting and Finance . **Convidat

Faculty of Business and Economics (University of Antwerp). Antwerp. BELGIUM. 2022 (1 Months 1 Days) . Visiting Scholar Department of Accounting and Finance . **Convidat

Faculty of Business and Economics (University of Antwerp). Antwerp. BELGIUM. 2023 (1 Months) . Visiting Scholar Department of Accounting and Finance . **Convidat

Faculty of Business and Economics (University of Antwerp). Antwerp. BELGIUM. 2024 (23 Days) . Visiting Scholar Department of Accounting and Finance . **Convidat

Faculty of Business and Economics (University of Antwerp). Antwerp. BELGIUM. 2025 (18 Days) . Visiting Scholar Department of Accounting and Finance . **Convidat

Academic training

Lda.CC.Políticas Eco. y Comerciales . Facultad de CCEE yEE (Universidad de Valencia) . 06/1977 . (Diploma / Degree / Activities)

Master of Science en Accounting and Fina . London School of Economics (University of London) . 06/1987 . (Diploma / Degree / Activities)

Dplo.Analisis Estadistico en CC Salud,Vi . Universidad de Valencia . 06/1990 . (Diploma / Degree / Activities)

Doctora CC.EE y Empresariales . Facultad de CC EE y EE (Universidad de Valencia) . 09/1982 . (Ph.D.)

Activity interests

La investigació empírica aplicada a la contabilidad . Departamento de contabilidad. Facultad de Economía. Universitat de València

• Análisis contable
• Mercado de capitales
• Contabilidad internacional

Información (no) financiera corporativa . Instituto de Economia Internacional. Facultad de Economía. Universitat de València . (15/11/2006)

• Análisis contable
• Mercado de capitales
• Contabilidad internacional
• eleccion contable
• NIIF
• Divulgación de información
• Responsabilidad social
• informacion social corporativa

Participations in Conferences

Pardo, F., Giner, B. y R. Cancho (2015). Accounting for operating leases: impact of the capitalization on Spanish IBEX 35 companies. (Communication) . 38th Congress European Accounting Association . Glasgow . UNITED KINGDOM

Giner, B. Iñiguez, R. y F. Poveda (2015). Does the accounting method for joint ventures affect the financial analysts´information environment?. (Communication) . 38th Congress European Accounting Association . Glasgow . UNITED KINGDOM

Giner, B.; Pardo, F. (2015). Market valuation of operating leases: Evidence from Spanish listed companies. (Communication) . XI Workshop on Empirical Research in Financial Accounting . Córdoba . SPAIN

Cervera, N., Giner, B. y A. MOra (2015). Mitigar la prociclicalidad alterando el resultado contable: El efecto del modelo de provisiones del Banco de España. (Communication) . XI WORKSHOP ON EMPIRICAL RESEARCH IN FINANCIAL ACCOUNTING . Cordoba . SPAIN

Giner, B., R. Iñiguez y F. Poveda (2015). Does the accounting method for joint ventures affect the financial analysts´ information environment?. (Communication) . XI WORKSHOP ON EMPIRICAL RESEARCH IN FINANCIAL ACCOUNTING . Cordoba . SPAIN

Giner, B. (2015). Discusion de la comunicación: Earnings management in tough times: An international comparison of banking and equity crisis. (Invited paper) . XI Workshop on Empirical Research in Financial Accounting . Cordoba . SPAIN

Giner, B. (2015). Sesion Normativa Contable Internacional. (Chair of session) . XVIII Congreso AECA . Cartagena . SPAIN

Giner B. and F. Pardo (2015). Market valuation of operating leases: Evidence from Spanish listed firms. (Communication) . 7th Audit and Accounting Convergence Conference . Cluj . ROMANIA

Sanchez, F., B. Gill y B. Giner (2016). Adopción Obligatoria de las NIIF en Europa y Ajustespor Devengo. (Communication) . XVII Encuentro ASEPUC . Bilbao . SPAIN

B. Giner (2016). . (Chair of session) . XVII Encuentro ASEPUC . Bilbao . SPAIN

Zampella, A., A. Allini, B. Giner and R. Macchioni (2016). The value relevance of IFRS 7: An analysis of the European banking system. (Communication) . 7th EIASM International Workshop on Accounting & Regulation . Siena . ITALY

Giner, B. y A. Taleb (2016). Institutional, Political and Legitimacy Issues in the International Financial Reporting Regulation: Initial Impressions from the New EU Initiatives. (Communication) . 12th workshop on European Financial Reporting . Fribourg . SWITZERLAND

Cervera, N., B. Giner y A. Mora (2016). Mitigar la prociclicalidad alterando el resultado contable: El efecto del modelo de provisiones del Banco de España. (Communication) . XVII Encuentro ASEPUC . Bilbao . SPAIN

Giner B., Allini, A. y Caldarelli, A. (2017). La información financiera de las emisiones de gases de efecto invernadero: respuesta de las empresas y de los reguladores. (Communication) . XX Semana Interdepartamental de Contabilidad/II Jornadas Internacionales de profesores de contabilidad . Canillo . ANDORRA

Begoña Giner; Paloma Merello; Francisca Pardo (2018). The impact of IFRS 16 in the EU: An estimate with Monte Carlo simulations. (Communication) . 41st EAA Annual Congress . Milán . ITALY

Giner, B., Allini, A. & A. Calderelli (2017). How are accounting bodies and firms responding to the needs of financial reporting on greenhouse gas emissions? The state of the art. (Communication) . 40th Congress European Accounting Association . Valencia . SPAIN

Giner, B.; Merello, P.; Pardo, F. (2018). Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation. (Communication) . 8th Global Innovation and Knowledge Academy (GIKA) Conference 2018 . Valencia . SPAIN

Pardo, F.; Giner, B.; Cancho, R. (2015). Operating leases: An analysis of the economic reasons and the impact of capitalization on IBEX 35 companies. (Communication) . XVIII Congreso de la Asociación Española de Contabilidad y Administración de Empresas . Cartagena . SPAIN

Zampella, A. , Allini, A., Giner, B., & R. Macchioni (2017). Do investors care about financial instrumens risk disclosure? A panel analysis across the European banks. (Communication) . 40th Congress European Accounting Association . Valencia . SPAIN

Francisca Pardo, Begoña Giner, Paloma Merello (2018). La implementación de la NIIF 16 en empresas europeas: Una simulación mediante el método Monte Carlo. (Invited paper) . IX Jornada del Foro AECA de Instrumentos Financieros (FAIF) . Madrid . SPAIN

Giner, B., Allini, A. & A. Calderelli (2017). How are accounting bodies and firms responding to the needs of financial reporting on greenhouse gas emissions? The state of the art. (Communication) . XII Workshop on Empirical Research in Financial Accounting . Exeter . UNITED KINGDOM

Giner, B. (2017). Discussion on: Integrated reporting and information asymmetry - Exploring disclosure quantity, quality, and integrated thinking in a global setting. (Commentator) . XII Workshop on Empirical Research in Financial Accounting . Valencia . UNITED KINGDOM

Giner B.; Pardo, F. (2018). El impacto de la nueva regulación contable sobre los arrendamientos operativos. (Paper) . XXI Semana Interdepartamental de Contabilidad . Huesca . SPAIN

Mª Luisa Gallén Ortiz; Begoña Giner Inchausti (2017). Responsabilidad social corporativa e información social corporativa: Una referencia a dos empresas valencianas. (Invited paper) . I Congreso Modelo Economico de desarrollo sostenible de Valencia . Valencia . SPAIN

Giner B. y A. Mora (2018). Political interference in financial reporting in the financial industry: Evidence from Spain. (Communication) . XVIII Encuentro ASEPUC . Madrid . SPAIN

Giner, B.; Merello, P.; Nakamura, M.; Pardo, F. (2019). Implementation of IFRS in Japan: An analysis of voluntary adoption by listed firms. (Communication) . 8th EIASM Workshop on Accounting and Regulation . Siena . ITALY

Pardo, F.; Giner B. (2020). Factores explicativos del cumplimiento de los requerimientos informativos sobre el test de deterioro del fondo de comercio. (Paper) . XXIII Semana Interdepartamental de Contabilidad . SPAIN

Giner, B. (2018). Discusión sobre: sobre Reflexiones en torno al uso oportunista del EBITDA en la presentación de resultados: Diferencias detectadas en el IBEX 35 en base al EBITDA normalizado OE 4/2016 de AECA. (Commentator) . XVIII Congreso de ASEPUC . Madrid . SPAIN

Giner B. (2018). The politics of accounting: A European perspective. (Invited paper) . 6th International Conference of the Journal of International Accounting Research (JIAR) . Venecia . ITALY

Gill de Albornoz, B.., Giner, B., y Sanchez, F. (2018). Decisión contable ante la adopción de las NIIF: El caso de Chile. (Communication) . XVIII Encuentro Internacional AECA . Lisboa . PORTUGAL

Giner, B.; Merello, P.; Pardo, F. (2018). A Monte Carlo simulation approach to the IFRS 16 implementation in European companies. (Communication) . XVIII Encuentro Internacional AECA . Lisboa . PORTUGAL

Ayuso, J. Giner, B., y Pardo, F. (2018). Endeudamiento bancario y manipulación del resultado en el contexto español: La influencia del ciclo económico. (Communication) . XVIII Encuentro Internacional AECA . Lisboa . PORTUGAL

Perafan, H., Gill de Albornoz, B. y Giner, B. (2018). Earnings management of target firms and deal premiums in Europe: The role of industry relatedness. (Communication) . World Finance & Banking Symposium . Taiwan . PROVINCE OF CHINA TAIWAN

Perafan, H., Gill de Albornoz, B. y Giner, B. (2019). Earnings management of target firms and deal premiums in Europe: The role of industry relatedness. (Communication) . XIII Workshop on Empirical Research in Financial Accounting . Castellon . SPAIN

Perafan, H., Gill de Albornoz, B. y Giner, B. (2019). Earnings management of target firms and deal premiums in Europe: The role of industry relatedness. (Communication) . 42nd EAA Conference . Paphos . CYPRUS

Giner, B (2019). The challenges in corporate reporting: the role for the academic community in 'non financial' reporting: The role of CRC. (Roundtable discussion) . 42nd EAA Conference . Paphos . CYPRUS

Pardo, F.; Giner, B. (2019). Determinants of goodwill impairment disclosure under IAS 36. (Communication) . XX Internacional Congreso AECA . Málaga . SPAIN

Giner, B.; Merello, P.; Nakamura, M.; Pardo, F. (2022). The role of institutional isomorphism in explaining the voluntary IFRS adoption. (Communication) . XX Encuentro Internacional AECA . Oporto . PORTUGAL

Barretto, C. y Giner, B. (2019). NIvel de adherencia del marco del informe integrado en los informes tradicionales. (Communication) . Jornada de Investigación y Trasferencia sobre Responsabilidad Social . Osuna (Sevilla) . SPAIN

Giner, B. (2019). What changes have generated the gender quotas on board qualification and firm value? Cases of Italy. (Commentator) . Jornada de Investigación y Trasferencia sobre Responsabilidad Social . Osuna (Sevilla) . SPAIN

Giner, B. (2019). LOS DESAFIOS EN RELACION CON LA INFORMACION NO FINANCIERA: El papel del EAA CRC. (Invited paper) . Jornada de Investigación y Trasferencia sobre Responsabilidad Social . Osuna (Sevilla) . SPAIN

Giner, B (2021). Connecting financial and non-financial reporting: intangibles and value creation (EAA Symposium by EFRAG). (Roundtable discussion) . EAA Virtual Congress . BELGIUM

Arce M., Giner B, y Taleb, M.A. (2021). Lobbying and influence on IFRS 17: A content analysis of comment letters. (Communication) . EAA Virtual Congress . BELGIUM

Pardo, F y Giner B (2021). Strategic managerial determinants of goodwill impairment disclosure. (Communication) . EAA Virtual Congress . BELGIUM

Giner B (2021). What themes and perspectives are needed on the research agenda to facilitate the required sustainable transformation in the finance and business industry?. (Invited paper) . EVRACSI Virtual Seminar (Lund University ) . SWEDEN

Giner B (2021). Mesa redonda con Representante de agencias de calificación, académicos y especialistas en el ámbito de los informes de sostenibilida, medioambientales, sociales y/o de gobernanza. (Chair of session) . Trabajo preparatorio sobre normas de información no financiera de la UE: El enfoque español . SPAIN

Giner B (2021). Novedades en la regulación sobre información no financiera en la UE. (Invited paper) . ASEPUC webinar . SPAIN

Giner ,B.; Pardo, F.; Barreto, C. (2021). Level of adherence of the integrated reporting framework in traditional reports. (Communication) . XXI Congreso Internacional AECA . Toledo . SPAIN

Giner B., Pardo, F. y Barreto, C. (2021). Does integrated thinking influence the disclosure of interconnected financial and sustainability information within the integrated reporting framework?. (Communication) . 16th EUFIN workshop . UNITED KINGDOM

Giner, B (2021). Contribución social de la Contabuilidad a lo largo de la Historia: el caso Trenor. (Roundtable discussion) . XII Encuentro Esteban Hernández Esteve de Historia de la Contabilidad . SPAIN

Giner, B. and Mora, A. (2024). Standard Setters and Regulatory Agencies use of accounting research: How to make our reserch more useful to them. (Invited paper) . European Accounting Association 46th Annual Congress, May 15-17, 2024, Bucharest . ROMANIA

Perafan, H., Gill de Albornoz, B., y Giner, B (2022). OWNERSHIP DECISIONS AND EARNINGS MANAGEMENT OF TARGET FIRMS IN EUROPE. (Communication) . 44th Annual EAA Congress . Bergen . NORWAY

Gutierrez, J. y Giner, B (2022). Calidad de la información contable y acceso al endeudamiento. (Communication) . International Finance Conference 2022 . Cali . COLOMBIA

Giner B. (2023). Las nuevas normas europeas para los estados de sostenibilidad: Algunos desafíos. (Paper) . XXV Semana Interdepartamental de Contabilidad . SPAIN

Giner B. (2023). Sustainability reporting in the EU: Challenges and opportunities. (Roundtable discussion) . 18th Workshop EUFIN . Athens . GREECE

Giner B. (2023). Discussion of : Paying for Reporting: Executive Pay and Sustainability Reporting Quality- Evidence from the UK. (Commentator) . 18th Workshop EUFIN . Athens . GREECE

Giner ,B.; Mora, A. (2023). The role of the 'public interest' in shaping corporate reporting: challenges for accounting research. (Communication) . XXII Congreso Internacional AECA . San Sebastina . SPAIN

Duque, G., Giner ,B.; Merello, P. (2023). Factores determinantes del riesgo de asumir un impurestp sobre el beneficio mínimo. (Communication) . XXII Congreso Internacional AECA . San Sebastian . SPAIN

Giner B. (2024). Las normas europeas de sostenibilidad: el papel del EFRAG. (Paper) . XXVI Semana Interdepartamental de Contabilidad . ANDORRA

Perafán-Peña, Gill-de-Albornoz, Giner (2023). Ownership decisions and earnings management by targets in M&A: can less be more?. (Paper) . XI Meeting on International Economics Conference . SPAIN

Giner B. (2024). Non-financial reporting: Challenges for regulators, preparers and auditor. (Roundtable discussion) . European Accounting Review 2024 Annual Conference . Castellon . SPAIN

Giner B. (2024). Standard setting for Sustainability Reporting: A discussion. (Invited paper) . ABR- INTERNATIONAL ACCOUNTING POLICY FORUM . Berlin . GERMANY

Giner B. (2024). Panel session on Sustainability Reporting: A standard setting perspective. (Roundtable discussion) . ABR- INTERNATIONAL ACCOUNTING POLICY FORUM . Berlin . GERMANY

Giner B., Merello, P, Mora A. (2025). The use of 'public interest' and 'public good' as a rationale for corporate reporting: Evidence of its evolvement and challenges for accounting research. (Communication) . 47 th EAA Conference . Roma . ITALY

Giner B. (2025). First year of ESRS adoption: key considerations and the road ahead. (Roundtable discussion) . 47 th EAA Conference . Roma . ITALY

Giner B. (2025). Panel Discussion: on the Omnibus proposals. (Roundtable discussion) . Centre for Social and Environmental Accounting Research (CSEAR) SPAIN, UAM . Madrid . SPAIN

Peraffan, H, Gill, B, Giner B. (2024). BITTER-SWEET REPORTS? COLLUSION AND EARNINGS MANAGEMENT IN THE COLOMBIAN SUGAR INDUSTRY. (Communication) . ICFABS conference Southampton University 6th to 8th September 2024 . Southampton . UNITED KINGDOM

Ayuso, J.; Giner, B.; Pardo, F. (2025). The role of financial information quality in raising bank debt. (Communication) . II Jornada de la Revista de Contabilidad (RC-SAR) (Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC) y Universidad de Oviedo) . Oviedo . SPAIN

Giner, B. Merello, P. and Mora, A. (2025). The Use of "Public Interest" and "Public Good" as a Rationale for Corporate Reporting: Evidence of its Evolvement and Challenges for Accounting Research. (Communication) . EUFIN Conference, University of Bristol, 2025, Bristol . Bristol . UNITED KINGDOM

Giner, B. (2025). Corporate Social Responsibility Reporting: A Review of the EAA Committee's Contributions. (Invited paper) . EUFIN Conference, University of Bristol, 2025, Bristol . Bristol . UNITED KINGDOM

Giner B. y Mora A. (2024). Standard Setters and Regulatory Agencies use of accounting research: How to make our reserch more useful to them. (Invited paper) . European Accounting Association 46th Annual Congress Bucharest . Bucharest . ROMANIA

Giner B. (2025). Incertidumbre sobre la normativa de Información de Sostenibilidad en la UE ¿Qué suponen las propuestas Omnibus?. (Invited paper) . CAPIC (Coloquio Doctoral Iberoamericano) . Rosario . ARGENTINA

Journal Publications

Giner, B. y F. Pardo (2015). How Ethical are Managers' Goodwill Impairment Decisions in Spanish-Listed Firms?. Journal of Business Ethics, 132(1), pp. 21 - 40 . https://doi.org/10.1007/s10551-014-2303-8 . ISSN: 0167-4544

Giner B. (2015). La adopcion de las NIIF en la Union Europea:diez años después. AECA. Asociación Española de Contabilidad y Administración de Empresas, 111, pp. 31 - 32 . ISSN: 1577-2403

Giner B., N. Hellman, A. Jorissen, A. Quagli & A. Taleb (2016). On the Review of Structure and Effectiveness of the IFRS Foundation: the EAA's Financial Reporting Standards Committee's view. Accounting in Europe, 13(2), pp. 285 - 294 . https://doi.org/10.1080/17449480.2016.1205205 . ISSN: 1744-9480

Giner, B.; Pardo, F. (2017). Operating lease decision and the impact of capitalization in a bank-oriented country. Applied Economics, 49(19), pp. 1886 - 1900 . Institutional Repository . ISSN: 0003-6846

Giner B. , R. Iñiguez & F. Poveda (2017). Does the interaction between the accounting method choice and disclosure affect financial analysts' information environmen? the case of joint venturers under IAS 31. Spanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida, 46(3), pp. 298 - 326 . https://doi.org/10.1080/02102412.2017.1325598 . ISSN: 0210-2412

Giner, B.; Pardo, F. (2017). Contabilidad de los arrendamientos ¿un cambio con efectos económicos positivos?. AECA. Asociación Española de Contabilidad y Administración de Empresas(119), pp. 28 - 32 . ISSN: 1577-2403

Allini, A., Giner B. and Caldarelli, A, (2018). Opening the black box of accounting for greenhouse gas emissions: The different views of institutional bodies and firms. Journal Of Cleaner Production, 172, pp. 2195 - 2205 . https://doi.org/10.1016/j.jclepro.2017.11.194 . ISSN: 0959-6526

Begoña Giner Inchausti, Amparo Ruiz Llopis (2018). La evolución del sector agrario y el desarrollo industrial valenciano: importación de guano y producción de abonos químicos por Trenor y Cía. (1838-1926). Revista de Historia Industrial, 27(72), pp. 13 - 50 . Institutional Repository . ISSN: 1132-7200

Giner B. & F. Pardo (2018). The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16. Australian Accounting Review, 28(87), pp. 496 - 511 . Institutional Repository . ISSN: 1035-6908

Giner , B. (2017). Información para valoración vs. rendición de cuentas, ¿son compatibles ambos objetivos?. Contaduria Universidad de Antioquia, 71, pp. 13 - 29 . ISSN: 0120-4203

Pardo, F.; Giner, B. (2018). The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies. Intangible Capital, 14(3), pp. 445 - 483 . Institutional Repository . ISSN: 2014-3214

Giner, B., Merello, P. & Pardo, F. (2019). Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation. Journal of Business Research, 101, pp. 836 - 845 . Institutional Repository . ISSN: 0148-2963

Black, E.L:, Stainbank, L, Elnathan, D., Giner, B., Gray, S.J., Meljem, S., de Rivera, E., Noguchi, A., Sellhorn, T., Wood, D.A. (2017). Usage of Journal Rankings: An International Perspective. Journal of International Accounting Research, 16(3), pp. 1 - 15 . https://doi.org/10.2308/jiar-10571 . ISSN: 1558-8025

Giner, B.; Mora, A. (2019). Bank Loan Loss Accounting and its Contracting Effects: The New Expected Loss Models. Accounting And Business Research, 49(6), pp. 726 - 752 . https://doi.org/10.1080/00014788.2019.1609898 . ISSN: 0001-4788

Giner, B.; Mora, A. (2019). A vueltas con los objetivos de la información contable: ¿Un nuevo paradigma contable?. AECA. Asociación Española de Contabilidad y Administración de Empresas(127), pp. 39 - 42 . ISSN: 1577-2403

Giner, B.; Allini, A.; Zampella, A. (2020). The Value Relevance of Risk Diclosure: An Analysis of the Banking Sector. Accounting in Europe, 17 (2), pp. 129 - 157 . https://doi.org/10.1080/17449480.2020.1730921 . ISSN: 1744-9480

Giner, B.; Ruiz, A. (2020). Family entrepreneurial orientation as a driver of longevity in familiy firms: a historic analysis of the ennobled Trenor family and Trenor y Cía. Business history . Institutional Repository . ISSN: 0007-6791

Giner, B.; Mora. A. (2021). Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis. Accounting Auditing & Accountability Journal, 34(7), pp. 1581 - 1607 . ISSN: 0951-3574

Giner, B.; Jorissen, A. (2020). Special Issue on Accounting and Politics. Accounting in Europe, 17(3), pp. 239 - 242 . ISSN: 1744-9480

Giner, B. (2019). Regulación de la información no financiera o de sostenibilidad: Una perspectiva europea. AECA. Asociación Española de Contabilidad y Administración de Empresas(135), pp. 26 - 27 . ISSN: 1577-2403

Perafan, H. , Gill de Albornoz, B., Giner, B. (2022). Earnings management of target firms and deal premiums: The role of industry relatedness. British Accounting Review, 54(2) . ISSN: 0890-8389

Giner, Begoña; Ruiz, Amparo (2021). La orientación emprendedora familiar en la dirección de negocios de la familia Trenor: el caso Trenor y Cía. (1838-1926). Técnica Económica(186), pp. 68 - 70 . Institutional Repository . ISSN: 0494-951X

Sanchez, F. , Giner, B., Gill de albornoz, B. (2022). The effect of mandatory adoption of IFRS on the magnitude of accruals. Academia-Revista Latinoamericana de Administracion, 35(1), pp. 1 - 19 . Institutional Repository . ISSN: 1012-8255

Giner, B. (2021). Novedades en el ámbito de la regulación de los informes de sostenibilidad. Economistas(175), pp. 8 - 13 . ISSN: 1889-8505

Giner, B. y Luque-Vilchez, M. (2022). A commentary on the 'new' institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting Management And Policy Journal, 13(6), pp. 1284 - 1309 . Institutional Repository . ISSN: 2040-8021

Pardo, F. y Giner, B. (2022). Is goodwill impairment disclosure used as an impression management strategy?. Baltic Journal Of Management, 17(4), pp. 429 - 446 . Institutional Repository . ISSN: 1746-5265

Giner, B. (2022). Sustainability reporting: some challenges from and for the European Union. Comptabilite Controle Audit, 28(4), pp. 7 - 20 . Institutional Repository . ISSN: 1262-2788

Sanchez, F.; Gill de Albornoz; y Giner, B. (2023). The decision to present comparative financial statements in a mandatory IFRS adoption setting. Baltic Journal Of Management, 18(3), pp. 350 - 365 . Institutional Repository . ISSN: 1746-5265

Giner, B., Merello, P., Nakamura, M., Pardo. F., (2025). The role of institutional isomorphism in explaining the voluntary IFRS adoption: Institutional isomorphism and voluntary IFRS adoption. Revista de Contabilidad-Spanish Accounting Review, 28(1), pp. 18 - 31 . Institutional Repository . ISSN: 1138-4891

Giner, B. y Mora A. (2023). Información corporativa e interés público: algunas reflexiones. AECA. Asociación Española de Contabilidad y Administración de Empresas(143), pp. 22 - 23 . ISSN: 1577-2403

Arce, M., Giner, B. y Taleb, M. A. (2023). Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts. Journal Of Accounting And Public Policy, 42(6) . Institutional Repository . ISSN: 0278-4254

Giner, B.; Pardo. F.; Barreto C. (2024). Interconnecting financial and sustainability information: Does the multi-capital approach explain adherence to the IIRC framework?. Revista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting, 53(4), pp. 395 - 426 . Institutional Repository . ISSN: 0210-2412

Giner, B., Mora A. (2023). La Contabilidad en el mundo: ¿Un instrumento para reflejar la realidad económica o para cambiarla?. Economistas, Diciembre 2023(183), pp. 38 - 47 . ISSN: 1889-8505

Perafán-Peña, Gill-de-Albornoz, Giner (2024). Ownership decisions and earnings management by targets in M&A: can less be more?. Finance Research Letters . ISSN: 1544-6123

Allini, A.; Giner, B.; Maffei, M.; Zampella, A. (2025). The readability of Non-Financial Information. The role of stakeholders' pressure in the European setting. Accounting in Europe, 22(3), pp. 279 - 307 . https://doi.org/10.1080/17449480.2024.2380312 . ISSN: 1744-9480

Cervera, N.; Giner, B.; Mora, A. (2025). La contabilidad de los bancos como herramienta de estabilidad financiera y los conflictos de interés: un análisis comparado entre los bancos y las cajas de ahorro españolas. Revista de Contabilidad-Spanish Accounting Review, 28(2), pp. 362 - 379 . ISSN: 1138-4891

Giner, B.. (2025). European Sustainability Reporting Standards (ESRS): The role of EFRAG. Financial Reporting(1), pp. 207 - 214 . ISSN: 2036-671X

Giner, B.. (2025). Standard setting for sustainability reporting- A European perspective. Accounting And Business Research, 55(5), pp. 600 - 603 . ISSN: 0001-4788

Giner, B.. (2025). La regulación de la información de sostenibilidad: retos y oportunidades. AECA. Asociación Española de Contabilidad y Administración de Empresas, 151, pp. 32 - 33 . ISSN: 1577-2403

Giner, B., P. Merello y A. Mora (2025). The use of 'public interest' and 'public good' as a rationale for corporate reporting. Spanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida . https://doi.org/10.1080/02102412.2025.2588112 . ISSN: 0210-2412

Thesis, minor thesis and research reports

Natividad Cervera Millan . (2015) . Impacto de la normativa contable del Banco de España en el resultado de las entidades de crédito. El efecto de la provisión genérica (Doctoral Thesis) . Valencia.

Elena Badal Valero . (2017) . Contabilidad forense y blanqueo de capitales: Aplicación del aprendizaje automático en un proceso judicial español (Doctoral Thesis with International Mention) . Valencia.

Francisco Sánchez Morales . (2018) . Los efectos de la adopción de las NIIF en los estados financieros: evidencia para distintos contextos, Europa y Latinoamérica (Doctoral Thesis) . Valencia.

Nadia Escrig López . (2018) . Evolución económica y financiera previa al proceso de resolución bancaria de Banco Popular (Working Master or third cycle over 12 credits) . Valencia.

Algeseni Barco Orozco . (2018) . Evolución de la normativa sobre informes de auditoría en España (Working Master or third cycle over 12 credits) . Valencia.

Rubén Giménez Martín . (2018) . Grupo Ugarte Automoción S.L. Financial Stamenent Analysis (Final Degree work) . Valencia.

Andrea Briones Fernández . (2018) . Directive 2014/95/EU on disclosure of non-financial information and diversity information and its transposition to Spain by the Royal Decree-Law 18/2017 (Final Degree work) . Valencia.

Carina Barreto . (2019) . Nivel De Adherencia Del Marco Del Informe Integrado En Los Informes Tradicionales: Un Análisis Empírico (Research work of 12 credits) . Valencia.

Irene Peyro Talens . (2019) . LA INFORMACIÓN NO FINANCIERA EN ESPAÑA: LEGISLACIÓN Y CASOS DE ANÁLISIS (Final Degree work) . Valencia.

Mohammed Amin Taleb . (2019) . Political and Institutional issues in IFRS Adoption (Doctoral Thesis) . Valencia.

Hector Perafan Peña . (2020) . Three essays on mergers and acquisitions and earnings management in Europe (Doctoral Thesis with International Mention) . Valencia.

Juan David Gutierrez . (2023) . CALIDAD DE LA INFORMACIÓN CONTABLE EN LATINOAMÉRICA: EFECTO EN EL MERCADO DE CAPITALES Y EN LA FINANCIACIÓN BANCARIA (Doctoral Thesis) . Valencia.

Ayuso Estellés, Javier . (2023) . La influencia de la calidad de la información financiera sobre el endeudamiento bancario (Doctoral Thesis) . Universitat de València.

Silvina Marcolini Tulliani . (2023) . El papel de la información contable del impuesto sobre sociedades para la predicción de los resultados futuros (Doctoral Thesis) . Universitat de València.

Gabriela Duque Espinoza . (2024) . La calidad de la información financiera bajo un sistema fiscal con impuesto de sociedades mínimo (Doctoral Thesis) . Universitat de València.