Revista española de financiación y contabilidad

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  Año 2021, Vol. 50, Número 2

  • Voluntary pre-trade anonymity and market liquidity

    Miguel Angel Martínez, Mikel Tapia Torres

    • Resumen

    págs. 143-161

    

  • Does learning by observing matter for M&As? International evidence from the insurance industry

    Quanxi Liang, Jianchun Miao, Donghui Li, Zhian Chen

    • Resumen

    págs. 162-186

    

  • Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective

    Babajide Oyewo, Xuan Vinh Vo, Titilope Akinsanmi

    • Resumen

    págs. 187-223

    

  • Economic effects of goodwill accounting practices: systematic amortisation versus impairment test

    José Antonio Cavero Rubio, Araceli Amorós Martinez, Antonio Collazo Mazón

    • Resumen

    págs. 224-245

    

  • How does leverage affect the value relevance? Evidence from Turkey

    Melik Ertugrul

    • Resumen

    págs. 246-267