Spanish Journal of Finance and Accounting-Revista Espanola de Financia

Papers
(The TQCC of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 2. 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 2021-05-01 to 2025-05-01.)
ArticleCitations
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism28
The aftermarket performance of Spanish REITs15
Audit quality and fees: Evidence from Spain15
Governance, human capital and politicization of Spanish banks6
Supplier concentration, market power and R&D investment5
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?4
Untangling the relationship between government procurement and internal control quality: an empirical study in China4
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises4
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors3
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting3
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis3
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices2
The Nordic nomination committee and board tenure: an empirical investigation2
The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century2
Family power in the boardroom: Is it counterbalanced by other large shareholders?2
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure2
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran2
Interest rates, liquidity and the corporate financing decision throughout the business cycle: a European analysis2
Margin trading system as stock market stabiliser: evidence based on CSI 300 index2
The impact of CEO’s attributes on R&D intensity and ESG practices2
Do successive performance matter for tone management? Evidence from China2
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements2
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