Revista de contabilidad = Spanish accounting review: [RC-SAR]

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  Año 2025, Vol. 28, Número 1

  • Artículos

    • The impact of CEO founder and CEO age on new ventures performance: a quantile regression analysis for U.S. IPOs

      Shuai Wu, Jianfeng Hu, Tingting Wu

      • Resumen
      • Texto completo

      págs. 3-17

      

    • The role of institutional isomorphism in explaining the voluntary IFRS adoption

      Begoña Giner Inchausti, Paloma Merello Giménez, Miho Nakamura, Francisca Pardo Pérez

      • Resumen
      • Texto completo

      págs. 18-31

      

    • An integrated corporate governance index for Spain: from construction to construct validity

      Paolo Saona Hoffmann, Laura Muro Royano, Erika López Quesada Martín

      • Resumen
      • Texto completo

      págs. 32-56

      

    • Interpretation of the concept of liabilities in lease accounting

      Horacio Molina Sánchez, Marta de Vicente Lama, Mª del Mar Ortiz Gómez

      • Resumen
      • Texto completo

      págs. 57-70

      

    • The impact of board gender quotas on analyst recommendations: a difference-in-differences analysis

      Josep García Blandón, Josep Maria Argilés i Bosch, Diego Ravenda

      • Resumen
      • Texto completo

      págs. 71-83

      

    • Can more able CEOs reduce the gap between internal and external CSR disclosures?

      Irfan Kazim, Fangjun Wang, Dongfang Nie, Muhammad Jameel Hussain

      • Resumen
      • Texto completo

      págs. 84-95

      

    • Corporate corruption management: a proposal for an accountability framework

      Orencio Vázquez Oteo, Nicolás García Torea, Marta de la Cuesta González

      • Resumen
      • Texto completo

      págs. 96-114

      

    • Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: a systematic and integrative review

      Cristina Alexandrina Stefanescu

      • Resumen
      • Texto completo

      págs. 115-132

      

    • Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors

      Ana Gisbert Clemente, Begoña Navallas Labat, Pablo Gómez Carrasco, Elena de las Heras Cristóbal

      • Resumen
      • Texto completo

      págs. 133-150

      

    • How are accounting irregularities examined in Spanish insolvency proceedings? An empirical analysis

      Juan Antonio Monterrey Mayoral, Aurora Rabazo Martín

      • Resumen
      • Texto completo

      págs. 151-164

      

    • The Role and Characteristics of National Accounting Standard Setters in the European Union: a Comparative Analysis

      José Luis Ucieda Blanco, Beatriz Santos Cabalgante, Domi Romero Fúnez

      • Resumen
      • Texto completo

      págs. 165-179

      

    • ’Creative accounting’ in the Spanish professional football League: An attempt to dodge the rules economic control?

      Rudemarlyn Urdaneta Camacho, Juan Carlos Guevara Pérez, Emilio Martín Vallespín, Fernando Llena Macarulla

      • Resumen
      • Texto completo

      págs. 180-192