Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 44, Issue 4 (2015)

Browse this journal
Sample our Economics, Finance,Business & Industry journals, sign in here to start your access, latest two full volumes FREE to you for 14 days

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 44, Issue 4 (2015)

See all volumes and issues
Vol 53, 2024 Vol 52, 2023 Vol 51, 2022 Vol 50, 2021 Vol 49, 2020 Vol 48, 2019 Vol 47, 2018 Vol 46, 2017 Vol 45, 2016 Volume 44, 2015 Vol 43, 2014 Vol 42, 2013 Vol 41, 2012 Vol 40, 2011 Vol 39, 2010 Vol 38, 2009 Vol 37, 2008 Vol 36, 2007 Vol 35, 2006 Vol 34, 2005 Vol 33, 2004 Vol 32, 2003 Vol 31, 2002 Vol 30, 2001
Download citations Download PDFs Download issue

Original Articles

Article
IFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies
Cristina de Fuentes & Eva Sierra-Grau
Pages: 387-426
Published online: 17 Sep 2015
AbstractforIFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies | Full Text | References | PDF (273.8 KB)
  • 575 Views
  • 6 CrossRef citations
  • 0Altmetric
Article
Client importance and earnings quality: an analysis of the moderating effect of managerial incentives for target beating versus auditors’ incentives to avoid reputational losses and litigation
Bum-Jin Park
Pages: 427-457
Published online: 17 Aug 2015
AbstractforClient importance and earnings quality: an analysis of the moderating effect of managerial incentives for target beating versus auditors’ incentives to avoid reputational losses and litigation | Full Text | References | PDF (370.2 KB)
  • 210 Views
  • 5 CrossRef citations
  • 0Altmetric
Article
Dynamic analysis of the capital structure in technological firms based on their life cycle stages
Paula Castro, María T. Tascón & Borja Amor-Tapia
Pages: 458-486
Published online: 21 Sep 2015
AbstractforDynamic analysis of the capital structure in technological firms based on their life cycle stages | Full Text | References | PDF (232.4 KB)
  • 686 Views
  • 6 CrossRef citations
  • 0Altmetric
Article
Formación de precios de las acciones tras el acceso al MAB
Isabel Lacalle Castillo, Fabiola Portillo Pérez de Viñaspre & Francisco J. Ruiz-Cabestre
Pages: 487-508
Published online: 17 Sep 2015
AbstractforFormación de precios de las acciones tras el acceso al MAB | Full Text | References | PDF (186.9 KB)
  • 220 Views
  • 1 CrossRef citations
  • 0Altmetric
Article
Eficiencia bancaria en costes. ¿existe convergencia en la UE ampliada?
José L. Gallizo, Jordi Moreno & Manuel Salvador
Pages: 509-544
Published online: 09 Jul 2015
AbstractforEficiencia bancaria en costes. ¿existe convergencia en la UE ampliada? | Full Text | References | PDF (622 KB)
  • 233 Views
  • 4 CrossRef citations
  • 0Altmetric

Miscellaneous

Editorial Board
Page: ebi
Published online: 07 Oct 2015
CitationforEditorial Board | Full Text | PDF (225.8 KB)
  • 44 Views
  • 0 CrossRef citations
  • 0Altmetric

Explore articles

Explore the most recently published articles

Managerial ability and tax avoidance adjustment toward the optimal level
Jiyeon Lee et al.
Article | Published online: 31 Jul 2024
The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain
Aitor Garmendia-Lazcano et al.
Article | Published online: 10 Jul 2024
Do successive performance matter for tone management? Evidence from China
Sibei Yan et al.
Article | Published online: 16 Jun 2024
The role of political foundations in the bank indebtedness of political parties: the case of Spain
Mónica González-Morales et al.
Article | Published online: 16 Jun 2024
View all latest articles