Revista española de financiación y contabilidad

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  Año 2019, Vol. 48, Número 2

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    Earnings management in family versus non-family firms: the influence of analyst coverage

    Inna Sousa Paiva, Isabel Costa Lourenço, José Dias Curto

    • Resumen

    págs. 113-133

    
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    Total and primary underpricings in the IPO market: are they explained by the same variables?

    Miguel Ángel Acedo Ramírez, Francisco Javier Ruiz Cabestre

    • Resumen

    págs. 134-159

    
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    Are the individual and collective roles of financial reporting quality measures the same? Evidence in the context of information uncertainty

    Reza Hesarzadeh

    • Resumen

    págs. 160-202

    
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    Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector

    Alessandro Mechelli, Riccardo Cimini

    • Resumen

    págs. 203-223

    
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    Factores empresariales e institucionales condicionantes de la presión fiscal a nivel internacional

    Ana Rosa Fonseca Díaz, Elena Fernández Rodríguez, Antonio Manuel Martínez Arias

    • Resumen

    págs. 224-253