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 2022-01-01 to 2026-01-01.)
ArticleCitations
Governance, human capital and politicization of Spanish banks40
Supplier concentration, market power and R&D investment21
The use of “public interest” and “public good” as a rationale for corporate reporting in the European Union11
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?7
Untangling the relationship between government procurement and internal control quality: an empirical study in China5
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises5
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors4
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis4
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting4
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices3
Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia3
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure3
Family power in the boardroom: Is it counterbalanced by other large shareholders?3
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals3
Day-of-the-week effect on stock market returns, volatility, and skewness3
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran3
The Nordic nomination committee and board tenure: an empirical investigation2
Do successive performance matter for tone management? Evidence from China2
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements2
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