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Revista de Contabilidad - Spanish Accounting Review / Elsevier


0.29

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
19940.11000 (%)0.04
19950.19000 (%)0.07
19960.22000 (%)0.09
19970.26000 (%)0.09
19980.27000 (%)0.1
19990.31000 (%)0.13
20000.38000 (%)0.15
20010.38000 (%)0.14
20020.4000 (%)0.17
20030.42000 (%)0.18
20040.47000 (%)0.19
20050.51000 (%)0.2
20060.5000 (%)0.19
20070.44000 (%)0.17
20080.47000 (%)0.19
20090.49000 (%)0.19
20100.46000 (%)0.16
20110.48000 (%)0.19
20120.51111110001 (10%)0.19
20130.090.580.09162710.04121111114 (33.3%)0.2
20140.040.580.04194610.0282712716 (75%)0.19
20150.090.590.11206660.0993534652 (22.2%)10.050.19
20160.10.630.142490140.16183946695 (27.8%)40.170.19
20170.180.660.1810100180.18344890161 (33.3%)10.10.2
20180.290.90.1818118190.16134108916 (%)10.060.29
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
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.

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5
22012A 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.

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4
32016ISO 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.

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4
42013Responsabilidad 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.

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3
52013El 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.

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3
62015Relationship 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.

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3
72015CSR 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.

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2
82012Divulgación 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.

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2
92013Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?. (2013). Rodríguez-Ariza, Lázaro ; da Conceio, Maria ; Frias, Jose Valeriano . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:2:p:147-158.

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2
102016An 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.

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2
112014Consecuencias 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.

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2
122012Executive 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.

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2
132014Corporate 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.

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2
142016Explanatory 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.

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1
152013Docencia, 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.

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1
162015Efecto 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.

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1
172016Forward-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.

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1
182017La responsabilidad social empresarial desde la percepción del capital humano. Estudio de un caso. (2017). Ríos Manriquez, Martha ; Ojeda, Jose Felipe ; Salazar, Alejandra Lopez. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:36-46.

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1
192014Entorno 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.

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1
202015El 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.

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1
212012Gobierno 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.

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1
222016Análisis 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.

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1
232014La 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.

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1
242016Corporate 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.

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1
252013Autoconcepto 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.

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1
262017Relationships 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.

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1
272014Explanations 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.

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1
282015El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers. (2015). de Fuentes, Cristina ; Ruizbarbadillo, Emiliano ; 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.

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1
292016Accounting 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.

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1
302013La reestructuración del sistema bancario español tras la crisis y la solvencia de las entidades financieras. Consecuencias para las cajas de ahorros. (2013). Serrano, Salvador Climent . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:2:p:136-146.

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1
312014La 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.

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1
322012Factores explicativos del buen gobierno en la empresa española. (2012). Sanchez, Pablo Caravaca ; Garciameca, Emma. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:2:p:237-255.

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1
332017The 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.

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1
342014Main 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.

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1
352015Development 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.

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1
362016¿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.

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1
372014Estimation 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.

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1
382016Responsabilidad 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.

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1
392013Voting 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.

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1
402018Towards convergence of government financial statistics and accounting in Europe at central and local levels. (2018). Dasi, Rosa M ; Vela, Jose Manuel ; Julve, Vicente Montesinos. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:140-149.

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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
22016ISO 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

4
32013Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?. (2013). Rodríguez-Ariza, Lázaro ; da Conceio, Maria ; Frias, Jose Valeriano . 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
42012Executive 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
52015Relationship 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

2
62013Responsabilidad 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

Citing documents used to compute impact factor 10:


YearTitle
2018Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas». (2018). Palazuelos, Estefania ; Fernandez-Laviada, Ana ; del Corte, Javier Montoya ; San-Martin, Paula. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:150-161.

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2018IMPACT OF AGE IN PSYCHOLOGICAL CONTRACT ON EMPLOYEES OF RESTAURANT SECTOR IN THE NORTH OF MEXICO IMPACTO DE LA EDAD EN EL CONTRATO PSICOLOGICO EN EMPLEADOS DEL SECTOR RESTAURANTERO DEL NORTE DE MEXICO. (2018). Mejia, Gabriel Ibarra ; Maynez, Aurora Irma ; Salgado, Marisela Vargas ; Gomez, Karla Gabriela. In: Revista Internacional Administracion & Finanzas. RePEc:ibf:riafin:v:11:y:2018:i:4:p:11-19.

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2018Investigating the factors affecting the use of financial information in managerial decision-making in governmental organizations. (2018). Ghabdian, Mortaza ; Ramezani, Yosef. In: International Review of Management and Marketing. RePEc:eco:journ3:2018-01-20.

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2018Towards convergence of government financial statistics and accounting in Europe at central and local levels. (2018). Dasi, Rosa M ; Vela, Jose Manuel ; Julve, Vicente Montesinos. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:140-149.

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2018Sustainable Practices in Small and Medium-Sized Enterprises in Ecuador. (2018). Sarango-Lalangui, Paul ; de la Cruz, Maria ; Alvarez-Garcia, Jose. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:2105-:d:153491.

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2018The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. (2018). Barrainkua, Itsaso ; Espinosa-Pike, Marcela. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:176-187.

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2018The Role of Environment in Sustainable Entrepreneurial Orientation. The Case of Family Firms. (2018). Hernandez-Perlines, Felipe ; Ibarra, Manuel Alejandro. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:2037-:d:152793.

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2018Exploring determining factors of web transparency in the worlds top universities. (2018). Saraite-Sariene, Laura ; de Rosario, Arturo Haro ; del Mar, Maria. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:63-72.

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2018Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis. (2018). Bisogno, Marco ; Incollingo, Alberto ; Bianchi, Michela ; Santis, Serena. In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:62-:d:192618.

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2018An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa. (2018). Mbedzi, Mashudu D ; van der Poll, John A. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:1690-:d:148433.

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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.

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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.

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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.

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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.

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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.

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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.

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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 March, 4 2019. Contact: CitEc Team