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

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Managerial ability and tax avoidance adjustment toward the optimal level 管理能力与避税向最佳水平调整
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-07-31 DOI: 10.1080/02102412.2024.2380954
Jiyeon Lee, Sumi Jung, Hyungjin Cho
{"title":"Managerial ability and tax avoidance adjustment toward the optimal level","authors":"Jiyeon Lee, Sumi Jung, Hyungjin Cho","doi":"10.1080/02102412.2024.2380954","DOIUrl":"https://doi.org/10.1080/02102412.2024.2380954","url":null,"abstract":"Highlighting managerial ability as a moderator of tax adjustment behaviour, this study finds that firms led by more capable managers exhibit slower adjustment speed of tax avoidance towards the opt...","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141969462","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
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting 从《国际会计准则》第 14 条到《国际财务报告准则》第 8 条：自有成本和代理成本在财务报告中的作用
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-04-08 DOI: 10.1080/02102412.2024.2329502
Ana Gisbert, Begoña Navallas, Domi Romero
{"title":"From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting","authors":"Ana Gisbert, Begoña Navallas, Domi Romero","doi":"10.1080/02102412.2024.2329502","DOIUrl":"https://doi.org/10.1080/02102412.2024.2329502","url":null,"abstract":"The relevance of segment reporting has prompted regulatory bodies to place significant efforts in refining the existent segment reporting regulation. The introduction of the IFRS 8 ‘management appr...","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564089","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
Female directors and accounting quality: a quasi-natural experiment research 女性董事与会计质量：准自然实验研究
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-12-19 DOI: 10.1080/02102412.2023.2293375
Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda
{"title":"Female directors and accounting quality: a quasi-natural experiment research","authors":"Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda","doi":"10.1080/02102412.2023.2293375","DOIUrl":"https://doi.org/10.1080/02102412.2023.2293375","url":null,"abstract":"This study capitalises on the unique setting created by the enactment of a board gender quota in Norway, which led to an unprecedented increase in the number of female directors within a short time...","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138820166","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
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices 西班牙大学与可持续发展目标的实现:战略计划和其他可持续发展相关实践的分析
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-12-04 DOI: 10.1080/02102412.2023.2284469
Esther Bautista Chamizo, Domingo Martinez Martinez, Javier Andrades Peña, Jesus Herrera Madueño, Manuel Larrán Jorge
{"title":"Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices","authors":"Esther Bautista Chamizo, Domingo Martinez Martinez, Javier Andrades Peña, Jesus Herrera Madueño, Manuel Larrán Jorge","doi":"10.1080/02102412.2023.2284469","DOIUrl":"https://doi.org/10.1080/02102412.2023.2284469","url":null,"abstract":"Universities have a remarkable role in society and they are expected to contribute to the achievement of sustainable development goals (SDGs). This paper investigates the behaviour of a sample of S...","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535353","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
The quantity and quality of narrative disclosures in management reports: CNMV guide effect 管理报告中叙述性披露的数量和质量:CNMV引导效应
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-12-01 DOI: 10.1080/02102412.2023.2283968
Álvaro Melón-Izco, Francisco J. Ruiz-Cabestre, Carmen Ruiz-Olalla
{"title":"The quantity and quality of narrative disclosures in management reports: CNMV guide effect","authors":"Álvaro Melón-Izco, Francisco J. Ruiz-Cabestre, Carmen Ruiz-Olalla","doi":"10.1080/02102412.2023.2283968","DOIUrl":"https://doi.org/10.1080/02102412.2023.2283968","url":null,"abstract":"This study examines how compliance with the CNMV Guide impacts narrative disclosures in listed companies' management reports from 2010 to 2016. Analyzing text and visual elements, we introduce a no...","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535358","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
The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests 地缘政治风险与原油价格的关系:来自非线性和频域因果检验的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-12-15 DOI: 10.1080/02102412.2022.2154534
Yong Jiang, Yi-Shuai Ren, Xiao-Guang Yang, Chao-Qun Ma, Olaf Weber
{"title":"The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests","authors":"Yong Jiang, Yi-Shuai Ren, Xiao-Guang Yang, Chao-Qun Ma, Olaf Weber","doi":"10.1080/02102412.2022.2154534","DOIUrl":"https://doi.org/10.1080/02102412.2022.2154534","url":null,"abstract":"<p><b>ABSTRACT</b></p><p> This paper aims to investigate the possible explanatory effect of geopolitical risks on the oil price changes from February 1986 to December 2019 by employing the nonlinear bivariate Granger causality test and frequency domain Granger causality test based on the geopolitical risk index. The results suggest that there exists a nonlinear causality from geopolitical risks to crude oil prices. Moreover, geopolitical risks have a short-term impact on oil prices, less than 12 months. Actual geopolitical events have a smaller and less lasting impact on oil prices than pure geopolitical risks.</p>","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138543736","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
External governance and capital structure: evidence from media coverage 外部治理和资本结构:来自媒体报道的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2021-04-12 DOI: 10.1080/02102412.2021.1905262
Jose-Maria Martin-Flores, Arthur Petit-Romec
{"title":"External governance and capital structure: evidence from media coverage","authors":"Jose-Maria Martin-Flores, Arthur Petit-Romec","doi":"10.1080/02102412.2021.1905262","DOIUrl":"https://doi.org/10.1080/02102412.2021.1905262","url":null,"abstract":"<p><b>ABSTRACT</b></p><p>This paper examines how external governance pressure from the media affects capital structure. Using a comprehensive set of corporate news, we find a negative relation between media coverage and financial leverage. The tests we use to address endogeneity suggest that the effect is causal. Cross-sectional tests indicate that the results are more pronounced when board or shareholder monitoring is weaker. We further find that the effect of media coverage is more pronounced for news related to executives (i.e., the news that are more likely to impose reputational costs on managers). Our findings are consistent with a substitution effect between the external governance imposed by the media and the discipline provided by debt financing.</p>","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535352","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
Information transmission between stock and bond markets during the Eurozone debt crisis: evidence from industry returns 欧元区债务危机期间股票和债券市场之间的信息传递:来自行业回报的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2020-11-20 DOI: 10.1080/02102412.2020.1829422
Nuno Silva
{"title":"Information transmission between stock and bond markets during the Eurozone debt crisis: evidence from industry returns","authors":"Nuno Silva","doi":"10.1080/02102412.2020.1829422","DOIUrl":"https://doi.org/10.1080/02102412.2020.1829422","url":null,"abstract":"<p><b>ABSTRACT</b></p><p>I analyse the Granger causality in distribution between sovereign bonds and industry indexes in the five European countries most affected by the debt crisis: Greece, Ireland, Italy, Portugal, and Spain. Prior research assessed the impact of the debt crisis on the financial firms, but its effect on other industries was broadly neglected. My results reveal that, at the height of the crisis, delayed shocks transmission from the sovereign bond to the stock market occurred mainly in Greece. At the industry level, there is no evidence of lagged response of the financial industry to negative sovereign debt shocks, but sovereign debt leads other industries in, at least, one country. These findings are consistent with the investor inattention hypothesis, which states that investors tend to specialise in specific markets, due to their limited availability of time and resources and the cost of information gathering, and information flows slowly across markets.</p>","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"281 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535354","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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