Fernando Peñalva

2.8k total citations · 1 hit paper
27 papers, 1.9k citations indexed

About

Fernando Peñalva is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Fernando Peñalva has authored 27 papers receiving a total of 1.9k indexed citations (citations by other indexed papers that have themselves been cited), including 25 papers in Accounting, 12 papers in Strategy and Management and 12 papers in Finance. Recurrent topics in Fernando Peñalva's work include Auditing, Earnings Management, Governance (23 papers), Corporate Finance and Governance (16 papers) and Financial Reporting and Valuation Research (11 papers). Fernando Peñalva is often cited by papers focused on Auditing, Earnings Management, Governance (23 papers), Corporate Finance and Governance (16 papers) and Financial Reporting and Valuation Research (11 papers). Fernando Peñalva collaborates with scholars based in Spain, Belgium and United States. Fernando Peñalva's co-authors include Juan Manuel García Lara, Beatriz García Osma, Antonio Dávila, Stephen A. Hillegeist, Alfred Wagenhofer, Marc Badia‐Miró, Miguel Duro, Stephen G. Ryan, Scott Dyreng and Germán López‐Espinosa and has published in prestigious journals such as Journal of Accounting and Economics, Journal of Accounting Research and Review of Accounting Studies.

In The Last Decade

Fernando Peñalva

26 papers receiving 1.8k citations

Hit Papers

Accounting conservatism and firm investment efficiency 2015 2026 2018 2022 2015 100 200 300 400
What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

  1. Accounting conservatism and firm investment efficiency
    2015 422 citations Juan Manuel García Lara, Beatriz García Osma et al. Journal of Accounting and Economics profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Fernando Peñalva Spain 20 1.8k 771 542 192 140 27 1.9k
Scott Duellman United States 13 1.8k 1.0× 721 0.9× 513 0.9× 188 1.0× 140 1.0× 22 1.9k
Xuesong Hu United States 7 1.7k 0.9× 713 0.9× 431 0.8× 116 0.6× 129 0.9× 11 1.7k
Joon Sun Yang United States 11 2.0k 1.1× 949 1.2× 358 0.7× 206 1.1× 117 0.8× 20 2.1k
Heibatollah Sami United States 21 1.3k 0.7× 592 0.8× 399 0.7× 109 0.6× 129 0.9× 61 1.4k
Yoonseok Zang Singapore 17 1.5k 0.8× 656 0.9× 380 0.7× 154 0.8× 165 1.2× 38 1.6k
Lucie Courteau Italy 10 1.7k 0.9× 996 1.3× 277 0.5× 117 0.6× 94 0.7× 24 1.8k
Carol A. Marquardt United States 23 2.0k 1.1× 1.2k 1.6× 799 1.5× 95 0.5× 188 1.3× 41 2.1k
Jerry Sun Canada 23 1.6k 0.9× 802 1.0× 304 0.6× 98 0.5× 113 0.8× 42 1.7k
Doocheol Moon South Korea 12 1.2k 0.7× 672 0.9× 231 0.4× 128 0.7× 101 0.7× 32 1.4k
Sok‐Hyon Kang United States 18 1.6k 0.9× 956 1.2× 536 1.0× 69 0.4× 184 1.3× 32 1.8k

Countries citing papers authored by Fernando Peñalva

Since Specialization
Citations

This map shows the geographic impact of Fernando Peñalva's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Fernando Peñalva with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Fernando Peñalva more than expected).

Fields of papers citing papers by Fernando Peñalva

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Fernando Peñalva. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Fernando Peñalva. The network helps show where Fernando Peñalva may publish in the future.

Co-authorship network of co-authors of Fernando Peñalva

This figure shows the co-authorship network connecting the top 25 collaborators of Fernando Peñalva. A scholar is included among the top collaborators of Fernando Peñalva based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Fernando Peñalva. Fernando Peñalva is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Ormazábal, Gaizka, et al.. (2023). Mandatory Investor Disclosure, Sustainability Commitments, and Portfolio Decarbonization. SSRN Electronic Journal. 2 indexed citations
2.
López‐Espinosa, Germán & Fernando Peñalva. (2023). Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks. Journal of Accounting and Public Policy. 42(4). 107097–107097. 4 indexed citations
3.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2020). Conditional conservatism and the limits to earnings management. Journal of Accounting and Public Policy. 39(4). 106738–106738. 72 indexed citations
4.
Peñalva, Fernando & Alfred Wagenhofer. (2019). Conservatism in debt contracting: theory and empirical evidence. Accounting and Business Research. 49(6). 619–647. 36 indexed citations
5.
Peñalva, Fernando & Alfred Wagenhofer. (2019). Conservatism in Debt Contracting: Theory and Empirical Evidence. SSRN Electronic Journal.
6.
Badia‐Miró, Marc, Miguel Duro, Fernando Peñalva, & Stephen G. Ryan. (2015). Conditionally Conservative Fair Value Measurements. SSRN Electronic Journal. 6 indexed citations
7.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2015). Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics. 61(1). 221–238. 422 indexed citations breakdown →
8.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2012). Accounting Conservatism and the Limits to Earnings Management. SSRN Electronic Journal. 29 indexed citations
9.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2011). Information Effects of Conservatism in Accounting. SSRN Electronic Journal. 8 indexed citations
10.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2010). Conditional conservatism and cost of capital. LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas). 184 indexed citations
11.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2010). Conditional Conservatism and Firm Investment Efficiency. SSRN Electronic Journal. 35 indexed citations
12.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2010). Conditional conservatism and cost of capital. Review of Accounting Studies. 16(2). 247–271. 31 indexed citations
13.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2009). The Economic Determinants of Conditional Conservatism. Journal of Business Finance & Accounting. 36(3-4). 336–372. 91 indexed citations
14.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2007). Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. e-Archivo (Carlos III University of Madrid). 145 indexed citations
15.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2007). Accounting Conservatism and Corporate Governance. SSRN Electronic Journal. 34 indexed citations
16.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2007). Accounting conservatism and corporate governance. Review of Accounting Studies. 14(1). 161–201. 449 indexed citations
17.
Lara, Juan Manuel García, Beatriz García Osma, & Fernando Peñalva. (2007). Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence. European Accounting Review. 16(4). 727–755. 55 indexed citations
18.
Dávila, Antonio & Fernando Peñalva. (2006). Governance Structure and the Weighting of Performance Measures in CEO Compensation. SSRN Electronic Journal. 23 indexed citations
19.
Dávila, Antonio & Fernando Peñalva. (2006). Governance structure and the weighting of performance measures in CEO compensation. Review of Accounting Studies. 11(4). 463–493. 73 indexed citations
20.
Hillegeist, Stephen A. & Fernando Peñalva. (2003). Stock Option Incentives and Firm Performance. SSRN Electronic Journal. 30 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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