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 2022-08-01 to 2026-08-01.)
ArticleCitations
The use of “public interest” and “public good” as a rationale for corporate reporting in the European Union13
Untangling the relationship between government procurement and internal control quality: an empirical study in China8
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises7
Performance evaluation with security-level holdings: a study of government bond funds in Southern Europe during the Euro debt crisis5
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals5
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting5
What drives auditor reputation and why does it matter? A scoping review and research agenda4
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices4
Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia4
Day-of-the-week effect on stock market returns, volatility, and skewness4
Do successive performance matter for tone management? Evidence from China3
Family power in the boardroom: Is it counterbalanced by other large shareholders?3
Why don’t people invest more? Determinants influencing risky assets investment using the Information-Motivation-Behavioural Skills model3
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements2
The asymmetry of cost behaviour and green innovation: the moderating effect of government subsidies2
The moderating role of adopting SDGs on the effective tax rate: the case of Spanish SMEs2
The role of shadow banking regulation in bank liquidity creation: evidence from China’s new asset management regulation2
Loan diversification and Net Interest Margins in Asia: does global uncertainty matter?2
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors2
Dynamic connectedness between modern investment assets and equity markets: portfolio hedging strategies2
Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis2
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