OOIR: Observatory of International Research

Papers

(The median citation count of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 0. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-03-01 to 2024-03-01.)

Article	Citations
Family ownership and corporate social responsibility disclosure	10
Female directors, audit effort and financial reporting quality	8
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	6
CEO Career Horizon and Corporate Social Responsibility Assurance	6
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective	5
The impact of CEO’s attributes on R&D intensity and ESG practices	5
Economic effects of goodwill accounting practices: systematic amortisation versus impairment test	4
The nexus of debt financing and corporate innovation by exploring market competition’s moderating and enterprise maturity’s influential role: evidence from China	3
Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective	2
Auditor-provided tax services and tax avoidance: evidence from Spain	2
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	2
Audit committee characteristics and debt choice: evidence from the S&P 500	2
The aftermarket performance of Spanish REITs	2
The speed of adjustment in net operating working capital: an international study	2
Relative performances of asset pricing models for BIST 100 index	2
Information transmission between stock and bond markets during the Eurozone debt crisis: evidence from industry returns	2
Analysis of the effectiveness of regulation on financial health of Spanish local governments	1
Audit fees and hours of Chinese companies listed on the South Korean stock market	1
Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors	1
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?	1
Supplier concentration, market power and R&D investment	1
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China	1
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure	1
Impact of regulatory environment on accruals manipulation of bankrupt firms	1
Bank rating migrations before and since the onset of the financial crisis	1

Variance risk premium and expected currency return: the story is different at the tails of the distribution	1
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism	1
Transformation in economic studies via problem-based learning: facing fears to acquire professional skills	1
Is the effect of dividend policy on the volatility of stock prices stable? An empirical study on European countries	1
CEO’s time perspective influence on green innovation	1
Impact of public guarantees on optimal debt levels following the COVID-19 pandemic: efficiency in their allocation	1
Long memory linkages amongst Latin American stock markets. A fractional cointegration approach	0
Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?	0
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality	0
Liquidity level or liquidity risk? A fresh look with new measures	0
External governance and capital structure: evidence from media coverage	0
Female directors and accounting quality: a quasi-natural experiment research	0
Asymmetric and nonlinear comovements of credit default swap and bond markets: evidence from an emerging market	0
Signalling through accountability reporting for family firms: Does the institutional environment matter?	0
Related party transactions and audit fees in a dominant owner context	0
Correction	0
The effect of a switch of management company on pension plan fees	0
International diversification and performance in family firm: Exploring nonlinear relationships with the governance structure in an emerging economy	0
The rise of compliance systems? The evolution of internal control through the accounting literature	0
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	0
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	0
Controlling shareholder share pledging and tunneling: Evidence from an emerging market	0
Audit quality and fees: Evidence from Spain	0
The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment	0
Earnings management and country-level characteristics as determinants of stock liquidity in Latin America	0
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	0
Governance, human capital and politicization of Spanish banks	0
Regional accounting conservatism and macroeconomic growth: evidence from China	0
The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century	0
Publisher’s Note	0
Margin trading system as stock market stabiliser: evidence based on CSI 300 index	0
The Nordic nomination committee and board tenure: an empirical investigation	0
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis	0
Voluntary pre-trade anonymity and market liquidity	0
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	0
Bank customers complaints, financial knowledge and gender	0
Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision	0
EUROPEAN ACCOUNTING: HOPWOOD VS BREXIT on the development of the Spanish accounting academic community within the framework of the European Accounting Association	0
The quantity and quality of narrative disclosures in management reports: CNMV guide effect	0
An empirical test of auction methods in the primary market of sovereign debt	0
Effects of the adoption of management control practices on profitability: evidence from Latin America	0
Interest rates, liquidity and the corporate financing decision throughout the business cycle: a European analysis	0
Are politicians using fines for electoral purposes? Empirical evidence	0
Does learning by observing matter for M&As? International evidence from the insurance industry	0
Dependence structure between crude oil and BRICS bond markets prior to and during the COVID-19 pandemic	0
The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests	0
Family power in the boardroom: Is it counterbalanced by other large shareholders?	0
Value investing: application of different strategies to equity mutual funds	0
The adoption of a code of corporate governance: incentive implications	0
How does leverage affect the value relevance? Evidence from Turkey	0

Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?	0
Managerial ability and CEO pay of family firms in Malaysia: does family involvement in management matter?	0
Expected credit losses under imperfect foresight: insights from a partial equilibrium model	0
Public administration accountability on the social pillar of sustainable procurement: a documentary analysis	0