| Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting S Callao, JI Jarne, JA Laínez Journal of international accounting, auditing and taxation 16 (2), 148-178, 2007 | 828 | 2007 |
| Have IFRS affected earnings management in the European Union? S Callao, JI Jarne Accounting in Europe 7 (2), 159-189, 2010 | 434 | 2010 |
| IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance SC Gastón, CF García, JIJ Jarne, JAL Gadea Advances in Accounting 26 (2), 304-313, 2010 | 212 | 2010 |
| The effect of accounting diversity on international financial analysis: empirical evidence JA Laı́nez, S Callao The International Journal of Accounting 35 (1), 65-83, 2000 | 102 | 2000 |
| The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries? S Callao, C Ferrer, JI Jarne, JA Lainez Journal of Applied Accounting Research 10 (1), 33-55, 2009 | 96 | 2009 |
| Contabilidad creativa JAL Gadea, SC Gastón Civitas, 1999 | 91 | 1999 |
| El impacto de la crisis en la manipulación contable: The impact of the crisis on earnings management S CALLAO, JIJ Jarne Revista de Contabilidad-Spanish Accounting Review 14 (2), 59-85, 2011 | 66* | 2011 |
| The development of earnings management research A review of literature from three different perspectives S Callao, J Jarne, D Wróblewski The Theoretical Journal of Accounting 2014 (79 (135)), 135-177, 2014 | 56 | 2014 |
| Comparabilidad internacional de la información financiera: análisis y posición de la normativa española JAL Gadea, SC Gastón Instituto de Contabilidad y Auditoría de Cuentas. Ministerio de Economía y …, 1993 | 50 | 1993 |
| Are circular economy policies actually reaching organizations? Evidence from the largest Spanish companies M Marco-Fondevila, F Llena-Macarulla, S Callao-Gastón, JI Jarne-Jarne Journal of Cleaner Production 285, 124858, 2021 | 48 | 2021 |
| Detecting earnings management investigation on different models measuring earnings management for emerging Eastern European countries S Callao, JI Jarne, D Wróblewski International Journal of Research-Granthaalayah 5 (11), 222-259, 2017 | 46 | 2017 |
| Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough? S Callao, R Cimini, JI Jarne Journal of Business Economics and Management 17 (6), 1286-1299, 2016 | 40 | 2016 |
| The Spanish accounting system and international accounting harmonization JA Lainez, JI Jarne, S Callao European Accounting Review 8 (1), 93-113, 1999 | 40 | 1999 |
| International harmonization of reporting required by stock markets JA Lainez, S Callao, JI Jarne The International Journal of Accounting 31 (4), 405-418, 1996 | 35 | 1996 |
| Gobierno corporativo y deficiencias de la información contable: Corporate governance and financial reporting quality SC Gastón, MMG Galán, JIJ Jarne Revista de Contabilidad-Spanish Accounting Review 10 (1), 133-156, 2007 | 31 | 2007 |
| La información financiera en el contexto internacional: Análisis descriptivo SC Gastón, JIJ Jarne Revista española de financiación y contabilidad, 937-968, 1995 | 31 | 1995 |
| Debates and studies on earnings management: a geographical perspective. S Callao, JI Jarne, D Wróblewski Zeszyty Teoretyczne Rachunkowości 75 (131), 2014 | 23 | 2014 |
| International differences in value relevance of accounting data and explaining country factors S Callao, B Cuellar, JI Jarne International Journal of Accounting, Auditing and Performance Evaluation 3 …, 2006 | 23 | 2006 |
| Grado de convergencia de las prácticas contables de las empresas europeas. Una evidencia empírica JIJ Jarne, JAL Gadea, SC Gastón Spanish Journal of Finance and Accounting/Revista Española de Financiación y …, 2003 | 21 | 2003 |
| Have IFRS affected earnings management in the European Union? Accounting in Europe, 7 (2), 159–189 S Callao, JI Jarne | 17 | 2010 |
