Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Revista de Contabilidad - Spanish Accounting Review / Elsevier

0.18

Impact Factor

0.18

5-Years IF

3

5-Years H index

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1000 (%)0.04
19910.1000 (%)0.04
19920.09000 (%)0.04
19930.11000 (%)0.05
19940.12000 (%)0.04
19950.19000 (%)0.07
19960.23000 (%)0.09
19970.26000 (%)0.09
19980.28000 (%)0.1
19990.32000 (%)0.13
20000.39000 (%)0.15
20010.39000 (%)0.14
20020.4000 (%)0.17
20030.43000 (%)0.18
20040.48000 (%)0.19
20050.52000 (%)0.2
20060.51000 (%)0.2
20070.45000 (%)0.18
20080.48000 (%)0.2
20090.49000 (%)0.19
20100.46000 (%)0.17
20110.49000 (%)0.19
20120.5211118001 (12.5%)0.19
20130.090.580.09162710.04101111114 (40%)0.2
20140.040.60.04194610.0282712716 (75%)0.2
20150.090.610.11206660.0993534652 (22.2%)10.050.19
20160.10.680.142490140.16153946695 (33.3%)40.170.2
20170.180.730.1810100180.18244890161 (50%)10.10.22
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published in year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

50 most cited documents in this series:

#YearTitleCited
12012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. (2012). , Josep ; Blandon, Josep Garcia ; Aliberch, Anna Sabata . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:1:p:109-142.

Full description at Econpapers || Download paper

4
22016Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. (2016). Ruiz-Lozano, Mercedes ; Tirado-Valencia, Pilar . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:2:p:252-260.

Full description at Econpapers || Download paper

4
32013El efecto del gasto público sobre las posibilidades de reelección de los gobiernos locales. (2013). Balaguer-Coll, Maria Teresa ; Brun-Martos, Maria Isabel. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:74-80.

Full description at Econpapers || Download paper

3
42015Relationship between management information systems and corporate performance. (2015). Pérez-Méndez, José ; Machado-Cabezas, Angel ; Perez-Mendez, Jose Antonio . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:32-43.

Full description at Econpapers || Download paper

3
52015CSR reporting practices of Eurozone companies. (2015). BONSON, Enrique ; Bednarova, Michaela . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:2:p:182-193.

Full description at Econpapers || Download paper

2
62013Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?. (2013). Rodríguez-Ariza, Lázaro ; Frias, Jose Valeriano ; da Conceio, Maria. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:2:p:147-158.

Full description at Econpapers || Download paper

2
72012Executive stock options and earnings management in the portuguese listed companies. (2012). Alves, Sandra . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:2:p:211-235.

Full description at Econpapers || Download paper

2
82016An exploratory study of the pressures and ethical dilemmas in the audit conflict. (2016). Espinosa-Pike, Marcela ; Barrainkua, Itsaso . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:10-20.

Full description at Econpapers || Download paper

2
92014Consecuencias de las prácticas de sostenibilidad en el coste de capital y en la reputación corporativa. (2014). Ferrero, Jennifer Martinez ; Martinezferrero, Jennifer. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:153-162.

Full description at Econpapers || Download paper

2
102016ISO 14051: A new era for MFCA implementation and research. (2016). Christ, Katherine L ; Burritt, Roger L. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:1-9.

Full description at Econpapers || Download paper

2
112013Responsabilidad social corporativa vs. responsabilidad contable. (2013). Martinez-Ferrero, Jennifer ; Fernandez-Fernandez, Jose Miguel ; Prado-Lorenzo, Jose Manuel. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:32-45.

Full description at Econpapers || Download paper

2
122014Corporate reporting on risks: Evidence from Spanish companies. (2014). Dominguez, Luis Rodriguez ; Noguera, Ligia Carolina . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:116-129.

Full description at Econpapers || Download paper

2
132016Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal. (2016). Jorge, Susana ; Margarida, Susana ; Paula, Sonia . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:2:p:216-226.

Full description at Econpapers || Download paper

1
142013Docencia, investigación y burnout: el síndrome del quemado en profesores universitarios de Contabilidad. (2013). Arquero, Jose Luis ; Donoso, Jose Antonio. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:2:p:94-105.

Full description at Econpapers || Download paper

1
152015Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa. (2015). Ballesteros, Beatriz Cuadrado ; Martinezferrero, Jennifer ; Rubio, Raquel Garcia ; GarciaRubio, Raquel ; Cuadradoballesteros, Beatriz. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:20-31.

Full description at Econpapers || Download paper

1
162016Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility. (2016). Bravo, Francisco. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:122-131.

Full description at Econpapers || Download paper

1
172013Autoconcepto en capacidades de comunicación y aprensión: un estudio comparativo de los estudiantes en los nuevos grados del área de Ciencias Económicas y Empresariales. (2013). Arquero, Jose Luis ; Joyce, John ; Hassall, Trevor ; Gonzalez-Gonzalez, Jose Maria . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:24-31.

Full description at Econpapers || Download paper

1
182014Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión. (2014). Montagud, Dolores M ; Gandia, Juan L. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:108-115.

Full description at Econpapers || Download paper

1
192015El papel del Consejo de Administración en la creación de valor en la empresa. (2015). Pucheta-Martinez, Maria Consuelo . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:2:p:148-161.

Full description at Econpapers || Download paper

1
202016Análisis de la divulgación de la información sobre la responsabilidad social corporativa en las empresas de transporte público urbano en España. (2016). Solano, Sandra Escamilla ; Ureba, Sandra Flores ; Casado, Paola Plaza . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:2:p:195-203.

Full description at Econpapers || Download paper

1
212014La reforma contable española de 2007: un balance. (2014). Gonzalo, Jose Antonio . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:183-200.

Full description at Econpapers || Download paper

1
222016Corporate governance effect on financial distress likelihood: Evidence from Spain. (2016). Manzaneque, Montserrat ; Merino, Elena ; Priego, Alba Maria . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:111-121.

Full description at Econpapers || Download paper

1
232017Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students. (2017). Arquero, Jose Luis ; Joyce, John ; Hassall, Trevor ; Fernandez-Polvillo, Carmen . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:13-24.

Full description at Econpapers || Download paper

1
242014Explanations for the gap between management accounting rules and routines: An institutional approach. (2014). Robalo, Rui . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:1:p:88-97.

Full description at Econpapers || Download paper

1
252015El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers. (2015). de Fuentes, Cristina ; Barbadillo, Emiliano Ruiz ; Pucheta, Maria Consuelo ; Garcia, Maria Antonia . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:55-67.

Full description at Econpapers || Download paper

1
262016Accounting basis adjustments and deficit reliability: Evidence from southern European countries. (2016). Jorge, Susana ; Jesus, Maria Antonia . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:77-88.

Full description at Econpapers || Download paper

1
272014La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas. (2014). Quesado, Patricia Rodrigues ; Rodrigues, Lucia Lima ; Guzman, Beatriz Aibar . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:163-173.

Full description at Econpapers || Download paper

1
282012Divulgación de información sobre corrupción: empresas del IBEX 35. (2012). Odriozola, Maider Aldaz ; Etxeberria, Igor Alvarez ; Calvo, Jose Antonio . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:1:p:59-90.

Full description at Econpapers || Download paper

1
292017The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. (2017). Mechelli, Alessandro ; Mazzocchetti, Francesca ; Cimini, Riccardo. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:1-12.

Full description at Econpapers || Download paper

1
302014Main determinants of efficiency and implications on banking concentration in the European Union. (2014). Mesa, Rafael Bautista ; Ramirez, Jesus Nicolas ; Sanchez, Horacio Molina. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:1:p:78-87.

Full description at Econpapers || Download paper

1
312015Development of sustainability reports for farming operations in the Basque Country using the Delphi method. (2015). Etxeberria, Igor Alvarez ; Calvo, Jose Antonio ; Garayar, Ainhoa . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:44-54.

Full description at Econpapers || Download paper

1
322016¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica. (2016). Victor-Ponce, Patricia ; Muoz, Clara Isabel . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:45-54.

Full description at Econpapers || Download paper

1
332013Voting behavior and budget stability. (2013). Vicente, Cristina ; Guillamon, Maria-Dolores ; Rios, Ana-Maria . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:46-52.

Full description at Econpapers || Download paper

1
342012Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?. (2012). Fraile, Isabel Acero ; Fradejas, Nuria Alcalde . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:1:p:143-178.

Full description at Econpapers || Download paper

1
352014Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation. (2014). Amor-Tapia, Borja ; Tascon, Maria T. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:1:p:30-46.

Full description at Econpapers || Download paper

1
362016Responsabilidad social en las pymes: análisis exploratorio de factores explicativos. (2016). Madueo, Jesus Herrera ; Martinez-Martinez, Domingo ; Lechuga, Maria Paula ; Jorge, Manuel Larran. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:31-44.

Full description at Econpapers || Download paper

1

50 most relevant documents in this series (papers most cited in the last two years)

#YearTitleCited
12016Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. (2016). Ruiz-Lozano, Mercedes ; Tirado-Valencia, Pilar . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:2:p:252-260.

Full description at Econpapers || Download paper

4
22015Relationship between management information systems and corporate performance. (2015). Pérez-Méndez, José ; Machado-Cabezas, Angel ; Perez-Mendez, Jose Antonio . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:32-43.

Full description at Econpapers || Download paper

3
32016An exploratory study of the pressures and ethical dilemmas in the audit conflict. (2016). Espinosa-Pike, Marcela ; Barrainkua, Itsaso . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:10-20.

Full description at Econpapers || Download paper

2
42012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. (2012). , Josep ; Blandon, Josep Garcia ; Aliberch, Anna Sabata . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:1:p:109-142.

Full description at Econpapers || Download paper

2
52015CSR reporting practices of Eurozone companies. (2015). BONSON, Enrique ; Bednarova, Michaela . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:2:p:182-193.

Full description at Econpapers || Download paper

2
62014Corporate reporting on risks: Evidence from Spanish companies. (2014). Dominguez, Luis Rodriguez ; Noguera, Ligia Carolina . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:116-129.

Full description at Econpapers || Download paper

2
72013Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?. (2013). Rodríguez-Ariza, Lázaro ; Frias, Jose Valeriano ; da Conceio, Maria. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:2:p:147-158.

Full description at Econpapers || Download paper

2
82013Responsabilidad social corporativa vs. responsabilidad contable. (2013). Martinez-Ferrero, Jennifer ; Fernandez-Fernandez, Jose Miguel ; Prado-Lorenzo, Jose Manuel. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:32-45.

Full description at Econpapers || Download paper

2
92014Consecuencias de las prácticas de sostenibilidad en el coste de capital y en la reputación corporativa. (2014). Ferrero, Jennifer Martinez ; Martinezferrero, Jennifer. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:153-162.

Full description at Econpapers || Download paper

2
102012Executive stock options and earnings management in the portuguese listed companies. (2012). Alves, Sandra . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:2:p:211-235.

Full description at Econpapers || Download paper

2
112016ISO 14051: A new era for MFCA implementation and research. (2016). Christ, Katherine L ; Burritt, Roger L. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:1-9.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 8:

YearTitle
2017The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. (2017). Mechelli, Alessandro ; Mazzocchetti, Francesca ; Cimini, Riccardo. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:1-12.

Full description at Econpapers || Download paper

2017The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework. (2017). Sofian, Ioana ; Dumitru, Mdlina. In: Sustainability. RePEc:gam:jsusta:v:9:y:2017:i:8:p:1319-:d:106214.

Full description at Econpapers || Download paper

2017Empirical study regarding the integrated reporting practices in Europe. (2017). Bratu, Alina. In: The Audit Financiar journal. RePEc:aud:audfin:v:15:y:2017:i:148:p:613.

Full description at Econpapers || Download paper

2017Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting. (2017). Wang, Yi-Xuan ; Zhang, Shu-Shen ; Hu, Allen H ; Song, Rui ; Kuo, Chien-Hung . In: Sustainability. RePEc:gam:jsusta:v:9:y:2017:i:6:p:907-:d:99923.

Full description at Econpapers || Download paper

2017Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis. (2017). Ortas, Eduardo ; Zubeltzu, Eugenio ; Alvarez, Igor . In: Sustainability. RePEc:gam:jsusta:v:9:y:2017:i:6:p:1006-:d:101100.

Full description at Econpapers || Download paper

2017Influencia de los sistemas de información en los resultados organizacionales. (2017). Abrego-Almazan, Demian ; Medina-Quintero, Jose M ; Sanchez-Tovar, Yesenia . In: Contaduría y Administración. RePEc:nax:conyad:v:62:y:2017:i:2:p:3-4.

Full description at Econpapers || Download paper

2017Influence of information systems in organizational performance. (2017). Abrego-Almazan, Demian ; Medina-Quintero, Jose M ; Sanchez-Tovar, Yesenia . In: Contaduría y Administración. RePEc:nax:conyad:v:62:y:2017:i:2:p:5-6.

Full description at Econpapers || Download paper

2017Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España. (2017). Cobo, Estefania Palazuelos ; Crespo, Angel Herrero ; del Corte, Javier Montoya. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:63-72.

Full description at Econpapers || Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017
YearCiting document
2017Do financial experts on audit committees matter for bank insolvency risk-taking? The monitoring role of bank regulation and ethical policy. (2017). Garcia-Sanchez, Isabel-Maria ; Cuadrado-Ballesteros, Beatriz ; Garcia-Meca, Emma. In: Journal of Business Research. RePEc:eee:jbrese:v:76:y:2017:i:c:p:52-66.

Full description at Econpapers || Download paper

Recent citations received in 2016
YearCiting document
2016Main drivers of consultancy services: A meta-analytic approach. (2016). de Fuentes, Cristina ; Porcuna, Ruben . In: Journal of Business Research. RePEc:eee:jbrese:v:69:y:2016:i:11:p:4775-4780.

Full description at Econpapers || Download paper

2016Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales. (2016). Arquero, Jose Luis ; Briones, Joaquina Laffarga ; Jimenez, Sergio Manuel . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:2:p:239-251.

Full description at Econpapers || Download paper

2016The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context. (2016). Incollingo, Alberto ; Bianchi, Michela. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002003.

Full description at Econpapers || Download paper

2016The Impact of Corporate Governance Characteristics on the of Financial Distress. (2016). Filsaraei, Mahdi ; Moghaddam, Reza Jarrahi. In: International Finance and Banking. RePEc:mth:ifb888:v:3:y:2016:i:2:p:162-176.

Full description at Econpapers || Download paper

Recent citations received in 2015
YearCiting document
2015A sustainability assessment framework for geothermal energy projects: Development in Iceland, New Zealand and Kenya. (2015). Shortall, Ruth ; Axelsson, Guni ; Davidsdottir, Brynhildur. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:50:y:2015:i:c:p:372-407.

Full description at Econpapers || Download paper

Recent citations received in 2014
YearCiting document

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 2th 2018. Contact: CitEc Team