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Revista de Contabilidad - Spanish Accounting Review / Elsevier

Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
8
Impact Factor (IF)
0
5 Years IF
0
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 0.5 0 0 11 11 17 0 0 0 0 0 0.21
2013 0.09 0.54 0.04 0.09 16 27 38 1 1 11 1 11 1 0 0 0.24
2014 0.07 0.53 0.04 0.07 19 46 35 2 3 27 2 27 2 0 0 0.22
2015 0.14 0.53 0.14 0.17 20 66 33 9 12 35 5 46 8 2 22.2 1 0.05 0.22
2016 0.1 0.5 0.18 0.15 24 90 89 16 28 39 4 66 10 7 43.8 4 0.17 0.2
2017 0.32 0.52 0.27 0.27 10 100 10 27 55 44 14 90 24 5 18.5 1 0.1 0.21
2018 0.41 0.53 0.23 0.25 18 118 38 27 82 34 14 89 22 7 25.9 1 0.06 0.22
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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25
22016Forward-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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14
32014El consejo de administración y las memorias de sostenibilidad. (2014). Rodríguez-Ariza, Lázaro ; Aceituno, José Valeriano ; Rubio, Raquel Garcia ; Rodriguez-Ariza, Lazaro ; Frias, Jose V. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:1:p:5-16.

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13
42018The macroeconomic determinants of the adoption of IFRS for SMEs. (2018). Pais, Claudio ; Bonito, Ana. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:116-127.

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13
52016ISO 14051: A new era for MFCA implementation and research. (2016). Burritt, Roger L ; Christ, Katherine L. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:1-9.

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12
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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10
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). Tirado-Valencia, Pilar ; Ruiz-Lozano, Mercedes. 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). Garayar, Ainhoa ; Alvarez Etxeberria, Igor ; Calvo, Jose Antonio . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:44-54.

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8
92013Voting behavior and budget stability. (2013). Guillamon, Maria-Dolores ; Vicente, Cristina ; 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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7
102014Main 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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7
112016An 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
122013La 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
132015Herding behaviour and sentiment: Evidence in a small European market. (2015). Valente, Marcia S ; Simes, Elisabete F. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:78-86.

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7
142012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. (2012). Garciablandon, Josep ; 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
152016Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry. (2016). de la Cuesta-Gonzalez, Marta ; Paredes-Gazquez, Juan Diego ; 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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6
162013El 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
172017The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. (2017). Cimini, Riccardo ; Mazzocchetti, Francesca ; Mechelli, Alessandro. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:1-12.

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6
182013Responsabilidad social corporativa vs. responsabilidad contable. (2013). Fernandez-Fernandez, Jose Miguel ; Prado-Lorenzo, Jose Manuel ; Martinez-Ferrero, Jennifer. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:32-45.

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5
192015Relationship between management information systems and corporate performance. (2015). Pérez-Méndez, José ; Perez-Mendez, Jose Antonio ; Machado-Cabezas, Angel . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:1:p:32-43.

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5
202014Corporate 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
212015Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa. (2015). Rubio, Raquel Garcia ; Martinezferrero, Jennifer ; 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
222013Divulgación 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
232013Validación de un instrumento de medida para la relación entre la orientación a la responsabilidad social corporativa y otras variables estratégicas de la empresa. (2013). Sanchez-Hernandez, Maria Isabel ; Corchuelo-Martinez, Maria Beatriz ; Gallardo-Vazquez, Dolores. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:16:y:2013:i:1:p:11-23.

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4
242015CSR reporting practices of Eurozone companies. (2015). Bednarova, Michaela ; Bonson, Enrique. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:2:p:182-193.

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4
252016Responsabilidad social en las pymes: análisis exploratorio de factores explicativos. (2016). Lechuga, Maria Paula ; Jorge, Manuel Larran ; Madueo, Jesus Herrera ; Martinez-Martinez, Domingo. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:31-44.

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4
262014Explanations 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
272013Deuda viva municipal en un contexto de crisis económica: análisis de los factores determinantes y de las formas de gestión. (2013). Zafra, Jose L ; Perezlopez, Gemma ; 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
282014Consecuencias de las prácticas de sostenibilidad en el coste de capital y en la reputación corporativa. (2014). 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
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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3
302018Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico. (2018). Moya, Soledad ; Calabor, Maria Sol ; 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
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 ; Aibarguzman, Beatriz. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:2:p:163-173.

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3
322012Divulgación de información sobre corrupción: empresas del IBEX 35. (2012). Odriozola, Maider Aldaz ; Calvo, Jose Antonio ; Etxeberria, Igor Alvarez. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:1:p:59-90.

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3
332012The geographical factor in the determination of audit quality. (2012). Sanchez-Val, Mariluz Mate ; Durendez, Antonio Luis . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:2:p:287-310.

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2
342012Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?. (2012). Fradejas, Nuria Alcalde ; Fraile, Isabel Acero . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:15:y:2012:i:1:p:143-178.

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2
352018Costs 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
362018Exploring determining factors of web transparency in the worlds top universities. (2018). del Mar, Maria ; Saraite-Sariene, Laura ; de Rosario, Arturo Haro. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:63-72.

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2
372017Exploring auditors’ stereotypes: the perspective of undergraduate students. (2017). del Campo, Cristina ; Navallas, Begoa. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:25-35.

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2
382015Auditor tenure and audit quality in Spanish state-owned foundations. (2015). García-Fernández, Roberto ; Garcia-Fernandez, Roberto ; Gonzalez-Diaz, Belen ; Lopez-Diaz, Antonio . In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:18:y:2015:i:2:p:115-126.

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2
392018Towards convergence of government financial statistics and accounting in Europe at central and local levels. (2018). Julve, Vicente Montesinos ; Dasi, Rosa M ; Vela, Jose Manuel. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:140-149.

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2
402016Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal. (2016). Silva Nogueira, Sónia ; 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
412012Executive 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
422017Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students. (2017). Hassall, Trevor ; Arquero, Jose Luis ; Joyce, John ; 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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2
432018Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?. (2018). Urquia-Grande, Elena ; Lopez-Sanchez, Pilar ; Camacho-Miano, Mar M ; Rivero-Menendez, Jose M. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:128-139.

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2
442016Análisis de la divulgación de la información sobre la responsabilidad social corporativa en las empresas de transporte público urbano en España. (2016). Ureba, Sandra Flores ; Escamillasolano, Sandra ; 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
452016The 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
462018Can salaries and re-election prevent political corruption? An empirical evidence. (2018). Benito, Bernardino ; Guillamon, Maria-Dolores ; Bastida, Francisco ; Rios, Ana-Maria. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:19-27.

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2
472018The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. (2018). Espinosa-Pike, Marcela ; Barrainkua, Itsaso. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:176-187.

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2
482016Real economic activity and accounting information in Spanish construction and real estate firms. (2016). Navarro-Garcia, Juan Carlos ; Madrid-Guijarro, Antonia. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:21-30.

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1
492018The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business. (2018). Lopez-Sanchez, Lina ; Argente-Linares, Eva ; Gomez-Miranda, Elena M ; Perez-Lopez, Carmen M. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:82-90.

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1
502016El uso interactivo de la información de control y las respuestas emocionales de los empleados. (2016). GOMEZ-RUIZ, LAURA ; Naranjo-Gil, David. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:19:y:2016:i:1:p:102-110.

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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
22016Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry. (2016). de la Cuesta-Gonzalez, Marta ; Paredes-Gazquez, Juan Diego ; 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

3
32014El consejo de administración y las memorias de sostenibilidad. (2014). Rodríguez-Ariza, Lázaro ; Aceituno, José Valeriano ; Rubio, Raquel Garcia ; Rodriguez-Ariza, Lazaro ; Frias, Jose V. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:17:y:2014:i:1:p:5-16.

Full description at Econpapers || Download paper

3
42014Main 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

3
52016Forward-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

3
62015Development of sustainability reports for farming operations in the Basque Country using the Delphi method. (2015). Garayar, Ainhoa ; Alvarez Etxeberria, Igor ; Calvo, Jose Antonio . 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

2
72013Voting behavior and budget stability. (2013). Guillamon, Maria-Dolores ; Vicente, Cristina ; 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

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