How are accounting irregularities examined in Spanish insolvency proceedings? An empirical analysis

Bibliographic Details

Published in:	Revista de Contabilidad vol. 28, no. 1 (2025), p. 151
Main Author:	Mayora, Juan Monterrey
Other Authors:	Martín, Aurora-Esther Rabazo
Published:	ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad)
Subjects:	Spain Insolvency Materiality Bankruptcy laws Accounting irregularities Fraud
Online Access:	Citation/Abstract Full Text Full Text - PDF
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