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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad最新文献

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The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain 地区税收自治、公司规模和企业集团在避税中的作用：来自西班牙的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-07-10 DOI: 10.1080/02102412.2024.2377448
Aitor Garmendia-Lazcano, Laura Baselga-Pascual
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引用次数: 0
The role of political foundations in the bank indebtedness of political parties: the case of Spain 政治基金会在政党银行负债中的作用：西班牙的案例
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-06-16 DOI: 10.1080/02102412.2024.2365533
Mónica González-Morales, José Antonio Cavero-Rubio, Araceli Amorós-Martínez
{"title":"The role of political foundations in the bank indebtedness of political parties: the case of Spain","authors":"Mónica González-Morales, José Antonio Cavero-Rubio, Araceli Amorós-Martínez","doi":"10.1080/02102412.2024.2365533","DOIUrl":"https://doi.org/10.1080/02102412.2024.2365533","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"7 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141335886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peer comparison and management forecast behavior 同行比较和管理预测行为
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-06-12 DOI: 10.1080/02102412.2024.2358457
Jonghwan (Simon) Kim, K. Koo
{"title":"Peer comparison and management forecast behavior","authors":"Jonghwan (Simon) Kim, K. Koo","doi":"10.1080/02102412.2024.2358457","DOIUrl":"https://doi.org/10.1080/02102412.2024.2358457","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"136 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141351279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework? 财务信息与可持续性信息之间的相互联系：多资本方法能否解释对 IIRC 框架的遵守情况？
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-12-08 DOI: 10.1080/02102412.2023.2288408
Begoña Giner, Francisca Pardo, Carina Barreto
{"title":"Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?","authors":"Begoña Giner, Francisca Pardo, Carina Barreto","doi":"10.1080/02102412.2023.2288408","DOIUrl":"https://doi.org/10.1080/02102412.2023.2288408","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"50 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138588313","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Regional accounting conservatism and macroeconomic growth: evidence from China 地区会计保守主义与宏观经济增长：来自中国的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-11-20 DOI: 10.1080/02102412.2023.2284470
Wanyi Chen, Hong Luo, Yongliang Zeng, Xiangfang Zhao
{"title":"Regional accounting conservatism and macroeconomic growth: evidence from China","authors":"Wanyi Chen, Hong Luo, Yongliang Zeng, Xiangfang Zhao","doi":"10.1080/02102412.2023.2284470","DOIUrl":"https://doi.org/10.1080/02102412.2023.2284470","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"532 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139258104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Bank customers complaints, financial knowledge and gender 银行客户投诉、金融知识与性别有关
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-08-23 DOI: 10.1080/02102412.2023.2241273
Inmaculada Aguiar-Díaz, José Ramón Zagalaz- Jiménez, J. Jiménez
{"title":"Bank customers complaints, financial knowledge and gender","authors":"Inmaculada Aguiar-Díaz, José Ramón Zagalaz- Jiménez, J. Jiménez","doi":"10.1080/02102412.2023.2241273","DOIUrl":"https://doi.org/10.1080/02102412.2023.2241273","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"596 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116207856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dependence structure between crude oil and BRICS bond markets prior to and during the COVID-19 pandemic 新冠肺炎疫情前和疫情期间原油与金砖国家债券市场的依赖结构
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-07-27 DOI: 10.1080/02102412.2023.2236871
Ngo Thai Hung
{"title":"Dependence structure between crude oil and BRICS bond markets prior to and during the COVID-19 pandemic","authors":"Ngo Thai Hung","doi":"10.1080/02102412.2023.2236871","DOIUrl":"https://doi.org/10.1080/02102412.2023.2236871","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129471412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision 更好的企业社会责任披露是否能最大限度地减少财务报告不对称的问题?市场监管的作用
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-07-23 DOI: 10.1080/02102412.2023.2235225
Kung‐Cheng Ho, Xin Xu, Xixi Shen, Jinxin Yu
{"title":"Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision","authors":"Kung‐Cheng Ho, Xin Xu, Xixi Shen, Jinxin Yu","doi":"10.1080/02102412.2023.2235225","DOIUrl":"https://doi.org/10.1080/02102412.2023.2235225","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115360114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Asymmetric and nonlinear comovements of credit default swap and bond markets: evidence from an emerging market 信用违约互换和债券市场的非对称和非线性运动:来自新兴市场的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-06-07 DOI: 10.1080/02102412.2023.2218182
Semra Bank, Zehra Abdioğlu, Elif Kahraman
{"title":"Asymmetric and nonlinear comovements of credit default swap and bond markets: evidence from an emerging market","authors":"Semra Bank, Zehra Abdioğlu, Elif Kahraman","doi":"10.1080/02102412.2023.2218182","DOIUrl":"https://doi.org/10.1080/02102412.2023.2218182","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123594977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Family power in the boardroom: Is it counterbalanced by other large shareholders? 董事会中的家族权力:是否受到其他大股东的制衡?
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-04-27 DOI: 10.1080/02102412.2023.2197329
M. Sacristán-Navarro, L. Cabeza‐García, S. Gómez‐Ansón
{"title":"Family power in the boardroom: Is it counterbalanced by other large shareholders?","authors":"M. Sacristán-Navarro, L. Cabeza‐García, S. Gómez‐Ansón","doi":"10.1080/02102412.2023.2197329","DOIUrl":"https://doi.org/10.1080/02102412.2023.2197329","url":null,"abstract":"","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127412690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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