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IDR 2022

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

Artículos publicados en 2020

Total de citas: 33 (5 nacionales y 28 internacionales)

Artículo citado Citas recibidas
Does audit quality influence earnings management in emerging markets? Evidence from Jordan (2020) Vol. 23 Núm. 1 Pág. 64-74 7
Sustainability for European investors : evidence from a sustainable ranking (2020) Vol. 23 Núm. 2 Pág. 148-166 5
Does Securities Commission oversight reduce the complexity of financial reporting? (2020) Vol. 23 Núm. 1 Pág. 1-17 4
Present and future of risk disclosure in Spanish non-financial listed companies (2020) Vol. 23 Núm. 1 Pág. 18-49 3
IFRS 9 Expected Loss : A Model Proposal for Estimating the Probability of Default for non-rated companies (2020) Vol. 23 Núm. 2 Pág. 180-196 2
Financial Transparency in the Web 2.0 Era : An Analysis of the use of Websites and Social Media by Spanish Municipalities (2020) Vol. 23 Núm. 2 Pág. 263-276 2
Public sector financial management and democracy quality : The role of the accounting systems (2020) Vol. 23 Núm. 2 Pág. 238-248 2
The effect of corporate governance factors on the quality of financial reporting in family and non-family firms (2020) Vol. 23 Núm. 2 Pág. 167-179 2
Influence of cost systems on efficiency : An analysis of Spanish hospitals using public national databases (2020) Vol. 23 Núm. 2 Pág. 249-262 1
A study of the economic and financial analysis for social firms : are they really businesses? (2020) Vol. 23 Núm. 2 Pág. 139-147 1
Corruption perception following privatization reforms : the moderating role of governance (2020) Vol. 23 Núm. 1 Pág. 127-137 1
La implantación del Coste Efectivo en las entidades locales españolas : análisis del trabajo institucional en un estudio de caso (2020) Vol. 23 Núm. 1 Pág. 75-90 1
Key mechanisms of the accountability process in public-private partnerships (2020) Vol. 23 Núm. 2 Pág. 210-223 1
Learning by Doing? Partners Audit Experience and the Quality of Audit Services (2020) Vol. 23 Núm. 2 Pág. 197-209 1