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IDR 2022

Revista española de financiación y contabilidad

Artículos publicados en 2021

Total de citas: 19 (3 nacionales y 16 internacionales)

Artículo citado Citas recibidas
Institutional theory and IFRS: an agenda for future research (2021) Vol. 50 Núm. 1 Pág. 65-88 5
Economic effects of goodwill accounting practices: systematic amortisation versus impairment test (2021) Vol. 50 Núm. 2 Pág. 224-245 3
Auditor-provided tax services and tax avoidance: evidence from Spain (2021) Vol. 50 Núm. 1 Pág. 89-113 2
Impact of regulatory environment on accruals manipulation of bankrupt firms (2021) Vol. 50 Núm. 1 Pág. 114-142 2
Audit quality and fees : evidence from Spain (2021) Vol. 50 Núm. 4 Pág. 469-492 1
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective (2021) Vol. 50 Núm. 2 Pág. 187-223 1
Barriers to the implementation of cost-effective in Spanish local authorities (2021) Vol. 50 Núm. 1 Pág. 1-38 1
Relative performances of asset pricing models for BIST 100 index (2021) Vol. 50 Núm. 3 Pág. 280-301 1
Investor sentiment, trading activity and effect of the open-market share repurchase based on firm characteristics (2021) Vol. 50 Núm. 1 Pág. 39-64 1
How does leverage affect the value relevance? Evidence from Turkey (2021) Vol. 50 Núm. 2 Pág. 246-267 1
The speed of adjustment in net operating working capital : an international study (2021) Vol. 50 Núm. 4 Pág. 423-440 1