| Accounting conservatism and corporate governance JM García Lara, B García Osma, F Penalva Review of accounting studies 14, 161-201, 2009 | 924 | 2009 |
| Accounting conservatism and firm investment efficiency JMG Lara, BG Osma, F Penalva Journal of accounting and economics 61 (1), 221-238, 2016 | 818 | 2016 |
| Conditional conservatism and cost of capital JM García Lara, B García Osma, F Penalva Review of accounting studies 16, 247-271, 2011 | 378 | 2011 |
| Board of directors' characteristics and conditional accounting conservatism: Spanish evidence JM García Lara, BG Osma, F Penalva European Accounting Review 16 (4), 727-755, 2007 | 325 | 2007 |
| The economic determinants of conditional conservatism JMG Lara, BG Osma, F Penalva Journal of Business Finance & Accounting 36 (3‐4), 336-372, 2009 | 204 | 2009 |
| Conditional conservatism and the limits to earnings management JMG Lara, BG Osma, F Penalva Journal of Accounting and Public Policy 39 (4), 106738, 2020 | 197* | 2020 |
| Governance structure and the weighting of performance measures in CEO compensation A Davila, F Penalva Review of Accounting Studies 11, 463-493, 2006 | 159 | 2006 |
| Information consequences of accounting conservatism JM García Lara, B Garcia Osma, F Penalva European Accounting Review 23 (2), 173-198, 2014 | 157 | 2014 |
| Conditionally conservative fair value measurements M Badia, M Duro, F Penalva, S Ryan Journal of Accounting and Economics 63 (1), 75-98, 2017 | 98 | 2017 |
| Earnings management to avoid debt covenant violations and future performance SD Dyreng, SA Hillegeist, F Penalva European Accounting Review 31 (2), 311-343, 2022 | 94 | 2022 |
| Conservatism in debt contracting: theory and empirical evidence F Penalva, A Wagenhofer Accounting and debt markets, 4-32, 2021 | 56 | 2021 |
| Debiasing the measurement of conditional conservatism M Badia, M Duro, F Penalva, SG Ryan Journal of Accounting Research 59 (4), 1221-1259, 2021 | 42 | 2021 |
| Imposing Sustainability Disclosure on Investors: Does it Lead to Portfolio Decarbonization? J Dai, G Ormazabal, F Penalva, RA Raney European Corporate Governance Institute–Finance Working Paper 945, 2023, 2024 | 10 | 2024 |
| Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks G López-Espinosa, F Penalva Journal of Accounting and Public Policy 42 (4), 107097, 2023 | 10 | 2023 |
| Quasi-indexer ownership and conditional conservatism: Evidence from Russell index reconstitutions SA Hillegeist, F Penalva, L Weng Available at SSRN 4850570, 2018 | 2 | 2018 |
| Conservatism and Accounting Earnings B Giner, F Penalva Wiley Encyclopedia of Management, 1-8, 2015 | 1 | 2015 |
| Discussion on The influence of conditional conservatism on ownership dispersion: An International analysis (by Begoña Giner, Ahmed Tahoun and Martin Walker) F Penalva Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2013 | 1 | 2013 |
| Cost of Capital and the Asymmetric Timeliness of Earnings JMG Lara, BG Osma, F Penalva Sermaye Maliyeti ve Kazancın Asemetrik Zamanlılığı]. IESE Business School, 1-59, 2008 | 1 | 2008 |
| (2014). Information Consequences of Accounting Conservatism. European Accounting Review, 23 (2), pp. 173-198. JM García Lara, B García Osma, F Penalva | | |
