Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 50, Issue 2 (2021)

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 50, Issue 2 (2021)

See all volumes and issues
Vol 53, 2024 Vol 52, 2023 Vol 51, 2022 Volume 50, 2021 Vol 49, 2020 Vol 48, 2019 Vol 47, 2018 Vol 46, 2017 Vol 45, 2016 Vol 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

Research Article

Article
Voluntary pre-trade anonymity and market liquidity
Miguel Angel Martínez & Mikel Tapia
Pages: 143-161
Published online: 16 Jun 2020
AbstractforVoluntary pre-trade anonymity and market liquidity | Full Text | References | PDF (1.5 MB) | EPUB
  • 205 Views
  • 0 CrossRef citations
  • 0Altmetric
Article
Does learning by observing matter for M&As? International evidence from the insurance industry
Quanxi Liang, Jianchun Miao, Donghui Li & Zhian Chen
Pages: 162-186
Published online: 07 Jul 2020
AbstractforDoes learning by observing matter for M&As? International evidence from the insurance industry | Full Text | References | PDF (1.8 MB) | EPUB
  • 201 Views
  • 0 CrossRef citations
  • 0Altmetric
Article
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective
Babajide Oyewo, Xuan Vinh Vo & Titilope Akinsanmi
Pages: 187-223
Published online: 22 Jul 2020
AbstractforStrategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective | Full Text | References | PDF (677.6 KB) | EPUB
  • 1146 Views
  • 5 CrossRef citations
  • 0Altmetric
Article
Economic effects of goodwill accounting practices: systematic amortisation versus impairment test
José Antonio Cavero Rubio, Araceli Amorós Martínez & Antonio Collazo Mazón
Pages: 224-245
Published online: 07 Sep 2020
AbstractforEconomic effects of goodwill accounting practices: systematic amortisation versus impairment test | Full Text | References | PDF (434.1 KB) | EPUB
  • 1378 Views
  • 5 CrossRef citations
  • 0Altmetric
Article
How does leverage affect the value relevance? Evidence from Turkey
Melik Ertugrul
Pages: 246-267
Published online: 09 Oct 2020
AbstractforHow does leverage affect the value relevance? Evidence from Turkey | Full Text | References | PDF (463.8 KB) | EPUB
  • 863 Views
  • 0 CrossRef citations
  • 0Altmetric

Publisher’s Note

Note
Publisher’s Note
Page: 268
Published online: 06 May 2021
CitationforPublisher’s Note | Full Text | PDF (145.8 KB) | EPUB
  • 29 Views
  • 0 CrossRef citations
  • 0Altmetric

Explore articles

Explore the most recently published articles

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
Peer comparison and management forecast behavior
Jonghwan (Simon) Kim et al.
Article | Published online: 12 Jun 2024
View all latest articles