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Revista de Contabilidad - Spanish Accounting Review / Elsevier

Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
7
Impact Factor (IF)
0
5 Years IF
0.17
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2012 0 0.52 0 0 11 11 17 0 0 0 0 0 0.22
2013 0.09 0.56 0.04 0.09 15 26 34 1 1 11 1 11 1 0 0 0.24
2014 0.08 0.55 0.04 0.08 19 45 29 2 3 26 2 26 2 0 0 0.23
2015 0.15 0.55 0.14 0.18 20 65 29 9 12 34 5 45 8 2 22.2 1 0.05 0.23
2016 0.1 0.53 0.17 0.15 24 89 78 15 27 39 4 65 10 7 46.7 3 0.13 0.21
2017 0.32 0.54 0.27 0.27 10 99 9 27 54 44 14 89 24 5 18.5 1 0.1 0.22
2018 0.41 0.55 0.23 0.25 18 117 36 27 81 34 14 88 22 7 25.9 1 0.06 0.23
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until 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: selft citations in y to articles published in y-1 plus y-2
%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
12016Corporate 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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20
22018The macroeconomic determinants of the adoption of IFRS for SMEs. (2018). Bonito, Ana ; Pais, Claudio. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:116-127.

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12
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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11
42016Forward-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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11
52014El consejo de administración y las memorias de sostenibilidad. (2014). Rodríguez-Ariza, Lázaro ; Rubio, Raquel Garcia ; GarciaRubio, Raquel ; Frias, Jose V ; Rodriguez-Ariza, Lazaro. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:1:p:5-16.

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11
62018An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes. (2018). Larran, Manuel ; Herrera, Jesus ; Andrades, Javier. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:196-205.

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9
72016Do 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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8
82015Development 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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7
92016An 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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7
102013La 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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7
112013El 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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6
122015Herding behaviour and sentiment: Evidence in a small European market. (2015). Simes, Elisabete F ; Valente, Marcia S. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:78-86.

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6
132017The 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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6
142012A 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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6
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.

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5
162013Voting 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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5
172015Relationship 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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5
182014Corporate 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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5
192016Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry. (2016). Paredes-Gazquez, Juan Diego ; de la Cuesta-Gonzalez, Marta ; Rodriguez-Fernandez, Jose Miguel . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:142-153.

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5
202014Explanations 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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4
212013Deuda viva municipal en un contexto de crisis económica: análisis de los factores determinantes y de las formas de gestión. (2013). Lopez, Gemma Perez ; Zafra, Jose L ; Plata, Ana Maria . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:2:p:83-93.

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4
222014Main 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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4
232013Divulgación 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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4
242013Responsabilidad 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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4
252016Accounting 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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3
262013Validación de un instrumento de medida para la relación entre la orientación a la responsabilidad social corporativa y otras variables estratégicas de la empresa. (2013). Gallardo-Vazquez, Dolores ; Corchuelo-Martinez, Maria Beatriz ; Sanchez-Hernandez, Maria Isabel . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:11-23.

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3
272015CSR 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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3
282018Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico. (2018). Calabor, Maria Sol ; Moya, Soledad ; Mora, Araceli. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:38-47.

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3
292012Divulgación 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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3
302016Responsabilidad 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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3
312014Consecuencias 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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3
322018Exploring 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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2
332012Executive 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
342017Exploring auditors’ stereotypes: the perspective of undergraduate students. (2017). Navallas, Begoa ; del Campo, Cristina. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:25-35.

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2
352018Towards 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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2
362016Explanatory 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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2
372018Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?. (2018). Rivero-Menendez, Jose M ; Camacho-Miano, Mar M ; Lopez-Sanchez, Pilar ; Urquia-Grande, Elena. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:128-139.

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2
382016Análisis 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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2
392014La 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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2
402012The geographical factor in the determination of audit quality. (2012). Durendez, Antonio Luis ; Sanchez-Val, Mariluz Mate . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:2:p:287-310.

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2
412016The change of auditor: The Portuguese case. (2016). Heliodoro, Paula Alexandra ; Lopes, Manuel Mouta ; Carreira, Francisco Alegria . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:2:p:181-186.

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2
422018Can salaries and re-election prevent political corruption? An empirical evidence. (2018). Benito, Bernardino ; Bastida, Francisco ; Rios, Ana-Maria ; Guillamon, Maria-Dolores. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:19-27.

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2
432018The 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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2
442012Gobierno 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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2
452018Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms. (2018). Clemente-Almendros, Jose A ; Sogorb-Mira, Francisco . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:162-175.

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2
462014Entorno 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
472013Docencia, 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
482014La 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
492018El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda. (2018). Ogando, Natalia Vaz ; Souto, Belen Fernandez-Feijoo ; Blanco, Silvia Ruiz. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:48-62.

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1
502012Distance learning and academic performance in accounting: a comparative study of the effect of the use of videoconferencing. (2012). Florit, David Pons ; Donoso, Jose Antonio ; Arquero, Jose Luis. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:2:p:195-209.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Corporate 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

9
22018The macroeconomic determinants of the adoption of IFRS for SMEs. (2018). Bonito, Ana ; Pais, Claudio. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:116-127.

Full description at Econpapers || Download paper

5
32016Forward-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

4
42017The 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

3
52015Herding behaviour and sentiment: Evidence in a small European market. (2015). Simes, Elisabete F ; Valente, Marcia S. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:78-86.

Full description at Econpapers || Download paper

3
62018An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes. (2018). Larran, Manuel ; Herrera, Jesus ; Andrades, Javier. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:196-205.

Full description at Econpapers || Download paper

2
72013El 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

2
82016Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry. (2016). Paredes-Gazquez, Juan Diego ; de la Cuesta-Gonzalez, Marta ; Rodriguez-Fernandez, Jose Miguel . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:142-153.

Full description at Econpapers || Download paper

2
92018The 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.

Full description at Econpapers || Download paper

2
102015Efecto 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

2
112013Voting 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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2
Citing documents used to compute impact factor:
YearTitle
Recent citations