Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
Latest Publications

TOTAL DOCUMENTS

538

(FIVE YEARS 42)

H-INDEX

(FIVE YEARS 1)

Published By Informa Uk (Taylor & Francis)

2332-0753, 0210-2412

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Female directors, audit effort and financial reporting quality

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.2009298 ◽

2022 ◽

pp. 1-42

Author(s):

Carlos Fernández-Méndez ◽

Shams Tabrize Pathan

Keyword(s):

Financial Reporting ◽

Reporting Quality ◽

Financial Reporting Quality ◽

Female Directors

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Expected credit losses under imperfect foresight: insights from a partial equilibrium model

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.2006028 ◽

2021 ◽

pp. 1-40

Author(s):

Antonio Sánchez Serrano

Keyword(s):

Equilibrium Model ◽

Partial Equilibrium ◽

Partial Equilibrium Model ◽

Credit Losses

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The nexus of debt financing and corporate innovation by exploring market competition’s moderating and enterprise maturity’s influential role: evidence from China

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1999145 ◽

2021 ◽

pp. 1-27

Author(s):

Umeair Shahzad ◽

Afzal Ali ◽

Lingge Zhao

Keyword(s):

Debt Financing ◽

Corporate Innovation

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Long memory linkages amongst Latin American stock markets. A fractional cointegration approach

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1992867 ◽

2021 ◽

pp. 1-25

Author(s):

José Carlos Vides

Keyword(s):

Latin American ◽

Long Memory ◽

Stock Markets ◽

Fractional Cointegration

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Earnings management and country-level characteristics as determinants of stock liquidity in Latin America

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1975435 ◽

2021 ◽

pp. 1-27

Author(s):

Jorge A. Muñoz Mendoza ◽

Sandra M. Sepúlveda Yelpo ◽

Carmen L. Veloso Ramos ◽

Carlos L. Delgado Fuentealba ◽

Rodrigo A. Fuentes Solís

Keyword(s):

Latin America ◽

Earnings Management ◽

Stock Liquidity ◽

Country Level

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Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1977558 ◽

2021 ◽

pp. 1-28

Author(s):

Radwan Alkebsee ◽

Adeeb Alhebry ◽

Gaoliang Tian ◽

Alexandros Garefalakis

Keyword(s):

Earnings Management ◽

Institutional Factors ◽

Moderating Effects ◽

Cash Compensation

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The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1894804 ◽

2021 ◽

pp. 1-30

Author(s):

Lorenzo Maté Sadornil ◽

María Begoña Prieto Moreno ◽

Alicia Santidrián Arroyo

Keyword(s):

Nineteenth Century ◽

Religious Order

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Analysis of the effectiveness of regulation on financial health of Spanish local governments

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1956092 ◽

2021 ◽

pp. 1-21

Author(s):

Vicente Pina ◽

Patricia Bachiller ◽

Lara Ripoll

Keyword(s):

Local Governments ◽

Financial Health ◽

Effectiveness Of Regulation

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The impact of CEO’s attributes on R&D intensity and ESG practices

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1944459 ◽

2021 ◽

pp. 1-24

Author(s):

Sahar E-Vahdati ◽

Fatemeh Binesh

Keyword(s):

The Impact

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Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad ◽

10.1080/02102412.2021.1952517 ◽

2021 ◽

pp. 1-29

Author(s):

Andson Braga de Aguiar ◽

Ricardo Suave

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Spanish Journal of Finance and Accounting / Revista Española de Financiación y ContabilidadLatest Publications

TOTAL DOCUMENTS

H-INDEX

Published By Informa Uk (Taylor & Francis)

Female directors, audit effort and financial reporting quality

Expected credit losses under imperfect foresight: insights from a partial equilibrium model

The nexus of debt financing and corporate innovation by exploring market competition’s moderating and enterprise maturity’s influential role: evidence from China

Long memory linkages amongst Latin American stock markets. A fractional cointegration approach

Earnings management and country-level characteristics as determinants of stock liquidity in Latin America

Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors

The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century

Analysis of the effectiveness of regulation on financial health of Spanish local governments

The impact of CEO’s attributes on R&D intensity and ESG practices

Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
Latest Publications