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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad is a peer-reviewed journal published by Taylor & Francis, covering Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Reporting and Valuation Research.
| Publisher | Taylor & Francis |
|---|---|
| Reference style | Author–year (Chicago, T&F) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 12 (3): 45–58.
Formats any DOI in Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad style. No sign-up. |
| Publishes research in | Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Reporting and Valuation Research Financial Markets and Investment Strategies Accounting and Financial Management |
| ISSN | 0210-2412 |
| Citation impact (2-yr) | 0.7 |
| h-index | 29 |
| i10-index | 161 |
| Total citations | 4,996 |
| Top institutions publishing here | Universitat de València |
| Journal website | www.tandfonline.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
RESUMENEl presente trabajo analiza la cantidad de información social y medioambiental divulgada en los informes anuales de las empresas españolas a lo largo del período 1994–1998, al tiempo que investiga algunos factores determinantes en la revelación de este tipo de información. Para ello se analizaron los informes anuales de una muestra de 62 grandes compañías…
Social and environmental issues have become a major concern for accounting research over the past two decades. Social and Environmental Accounting has attracted the attention of a number of researchers attempting to understand, explain and predict the disclosure of information on the social and environmental implications of business activities. Empirical research has hypothesized that size,…
The importance of Big Data and Artificial Intelligence in the fields of accounting and auditing is beyond doubt. However, to date, the influence of these technologies on these fields has yet to be uncovered, and the works that have analysed such influence are still scarce. In an attempt to describe the development of this research…
RESUMENDeterminados comportamientos medioambientales y sociales han incrementado la presión social sobre la actividad económica de las empresas. Para paliar sus efectos, éstas han generado una vía de legitimación: la divulgación de información sobre responsabilidad social corporativa. El presente trabajo tiene como objetivo establecer la relación existente entre ciertas características del Consejo de Administración y la…
Current IFRS accounting regulation does not require capitalization of operating leases. However, this may change once the new IASB proposal is published. Relevant Spanish companies have been lobbying strong for the delay or even the cancellation of the proposal. In this paper we assess the potential impact that would be derived from operating leases capitalization.…
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