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Listar por autor "Fullana, Olga"

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    • Accounting information systems in the blockchain era 

      Fullana, Olga ; Ruiz, Javier (International journal of intellectual property management, 2021)
      In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain ...

    • Performance of Alternative Estimation Procedures of the Implied Equity Duration in a Small Stock Market 

      Fullana, Olga ; Toscano, David (Sustainability, 03/2020)
      This paper is focused on the measurement of interest rate risk of nonfinancial firms. The measurement is the initial step in the risk management, which, in the context of financial risks, it is expected to lead to better ...

    • Stock market bubbles and monetary policy effectiveness 

      Fullana, Olga ; Ruiz, Javier; Toscano, David (2021)
      In this paper, we provide evidence on the role of conventional monetary policy in the dynamics of stock market bubbles. We analyze the response of stock market returns to monetary policy shocks but condition the analysis ...

    • The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies 

      Fullana, Olga ; González, Mariano; Toscano, David (Australian Accounting Review, 25/07/2018)
      This paper analyses the effects of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005 on unconditional conservatism. The lack of robustness in previous ...