Revista española de financiación y contabilidad

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  Año 2025, Vol. 54, Número 1

  • The role of political foundations in the bank indebtedness of political parties: the case of Spain

    Mónica González Morales, José Antonio Cavero Rubio, Araceli Amorós Martinez

    • Resumen

    págs. 1-22

    

  • The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain

    Aitor Garmendia-Lazcano, Laura Baselga Pascual

    • Resumen

    págs. 25-36

    

  • Managerial ability and tax avoidance adjustment toward the optimal level

    Jiyeon Lee, Sumi Jung, Hyungjin Cho

    • Resumen

    págs. 57-85

    

  • How personal values influence earnings management ethics: the mediation role of moral disengagement

    Meng Bai, Nanyan Dong, He Zhang, Junrui Zhang, Junmin Xu

    • Resumen

    págs. 86-109