OOIR: Observatory of International Research

Papers

(The median citation count of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 1. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-06-01 to 2025-06-01.)

Article	Citations
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism	31
The aftermarket performance of Spanish REITs	16
Governance, human capital and politicization of Spanish banks	15
Supplier concentration, market power and R&D investment	8
Audit quality and fees: Evidence from Spain	6
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?	5
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	4
Untangling the relationship between government procurement and internal control quality: an empirical study in China	4
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises	4
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting	3
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	3
Margin trading system as stock market stabiliser: evidence based on CSI 300 index	3
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	3
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals	3
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	3
Do successive performance matter for tone management? Evidence from China	2
The impact of CEO’s attributes on R&D intensity and ESG practices	2
Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective	2
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure	2
The Nordic nomination committee and board tenure: an empirical investigation	2
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	2
Family power in the boardroom: Is it counterbalanced by other large shareholders?	2
The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century	2
Long memory linkages amongst Latin American stock markets. A fractional cointegration approach	2

Interest rates, liquidity and the corporate financing decision throughout the business cycle: a European analysis	2
Peer comparison and management forecast behavior	1
CEO’s time perspective influence on green innovation	1
Analysis of the effectiveness of regulation on financial health of Spanish local governments	1
The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment	1
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis	1
How personal values influence earnings management ethics: the mediation role of moral disengagement	1
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality	1
Is the effect of dividend policy on the volatility of stock prices stable? An empirical study on European countries	1
Female directors, audit effort and financial reporting quality	1
The adoption of a code of corporate governance: incentive implications	1
Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision	1
Expected credit losses under imperfect foresight: insights from a partial equilibrium model	1