Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 46, Issue 1 (2017)

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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 46, Issue 1 (2017)

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Original Articles

Article
The effects of bank market power in short-term and long-term firm credit availability and investment
Santiago Carbó-Valverde, José Manuel Mansilla-Fernández & Francisco Rodríguez-Fernández
Pages: 1-27
Published online: 21 Nov 2016
AbstractforThe effects of bank market power in short-term and long-term firm credit availability and investment | Full Text | References | PDF (1.8 MB)
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Article
Monitoring by busy and overlap directors: an examination of executive remuneration and financial reporting quality
Carlos Fernández Méndez, Rubén Arrondo García & Shams Pathan
Pages: 28-62
Published online: 30 Nov 2016
AbstractforMonitoring by busy and overlap directors: an examination of executive remuneration and financial reporting quality | Full Text | References | PDF (2.5 MB)
  • 731 Views
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Article
The role of trust in the primary adoption stage of management accounting innovations
Rui Robalo & Susana Gago
Pages: 63-91
Published online: 30 Nov 2016
AbstractforThe role of trust in the primary adoption stage of management accounting innovations | Full Text | References | PDF (1.8 MB)
  • 442 Views
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Article
Contenido del informe de auditoría en el año previo a la declaración del concurso de acreedores. Contraste empírico para el caso español
Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano & David Pascual-Ezama
Pages: 92-126
Published online: 23 Nov 2016
AbstractforContenido del informe de auditoría en el año previo a la declaración del concurso de acreedores. Contraste empírico para el caso español | Full Text | References | PDF (2.4 MB)
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Article
Los sistemas de información basados en el rendimiento relativo y el control mutuo en equipos: efecto en la honestidad
Maria J. Sanchez-Exposito & David Naranjo-Gil
Pages: 127-144
Published online: 17 Nov 2016
AbstractforLos sistemas de información basados en el rendimiento relativo y el control mutuo en equipos: efecto en la honestidad | Full Text | References | PDF (1.3 MB)
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