Spanish Journal of Finance and Accounting-Revista Espanola de Financia

Papers
(The TQCC of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 2. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
The use of “public interest” and “public good” as a rationale for corporate reporting in the European Union48
Untangling the relationship between government procurement and internal control quality: an empirical study in China11
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises11
Performance evaluation with security-level holdings: a study of government bond funds in Southern Europe during the Euro debt crisis7
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors6
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis5
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting5
Day-of-the-week effect on stock market returns, volatility, and skewness4
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran4
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals4
Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia4
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices3
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements3
Family power in the boardroom: Is it counterbalanced by other large shareholders?3
Do successive performance matter for tone management? Evidence from China3
The asymmetry of cost behaviour and green innovation: the moderating effect of government subsidies2
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors2
Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis2
Loan diversification and Net Interest Margins in Asia: does global uncertainty matter?2
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