Revista española de financiación y contabilidad

• 

  Año 2025, Vol. 54, Número 4

  • The effects of new lease accounting standards on enterprises profitability level: evidence from China

    Jinfeng Xue, Badrul Hisham Kamaruddin

    • Resumen

    págs. 397-422

    

  • Comparing innovative alternative assurance practices in emerging markets

    Adeyemi Adebayo, Barry Ackers

    • Resumen

    págs. 423-459

    

  • Day-of-the-week effect on stock market returns, volatility, and skewness

    N. Hande Sevgi, Mehmet Baha Karan, M. Hakan Berument

    • Resumen

    págs. 460-483

    

  • Operating leverage and tax burden: Empirical evidence from U.S. listed firms

    Juan Antonio Monterrey Mayoral

    • Resumen

    págs. 484-507

    

  • Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia

    Rafael Santiago Ahumada Lerma

    • Resumen

    págs. 508-525

    

  • The backfired effect of bonus depreciation policy on corporate environmental performance: evidence from a quasi-natural experiment

    Xingqiang Du, Zhihan Cai, Quan Zeng

    • Resumen

    págs. 526-557