Revista española de financiación y contabilidad

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  Año 2026, Vol. 55, Número 1

  • The comparison of the long memory in volatility for carbon and energy exchange-traded funds

    Jo-Hui Chen, Pei-Hsuan Hsieh

    • Resumen

    págs. 1-20

    

  • Loan diversification and Net Interest Margins in Asia: does global uncertainty matter?

    Duong Gia Nguyen, Nga Thu Thi Do, Phuong Mai Duong Tran, An Thanh Nguyen, Khoa Dang Duong

    • Resumen

    págs. 21-46

    

  • Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis

    Laura Sanz Martín, Javier Parra Domínguez, Juan Manuel Corchado Rodríguez, Elisabet Zafra Gómez, Ventura Castillo Ramos, José Luis Zafra Gómez

    • Resumen

    págs. 47-88

    

  • Does mandatory sustainability information foster the adoption of integrated reporting at Spanish state-owned enterprises?

    Ana Yetano Sánchez de Muniaín, Lourdes Torres Pradas, Jaime García Rayado

    • Resumen

    págs. 89-117

    

  • The moderating role of adopting SDGs on the effective tax rate: the case of Spanish SMEs

    Paloma Merello Giménez, Desamparados Blázquez, Antonio Barbera, Raúl Peña Ortiz

    • Resumen

    págs. 118-142