Revista española de financiación y contabilidad

• 

  Año 2020, Vol. 49, Número 4

  • Seleccionado

    Political uncertainty, institutions and accounting conservatism: evidence from the provincial leader turnover in China

    Danlu Bu, Chenyu Zhang, Philip T. Lin, Fang Hu

    • Resumen

    págs. 395-426

    
  • Seleccionado

    Auditor independence impairment: bonding between clients and individual engagement partners

    Kris Hardies

    • Resumen

    págs. 427-451

    
  • Seleccionado

    Financial reporting readability: Managerial choices versus firm fundamentals

    Reza Hesarzadeh, Ameneh Bazrafshan, Javad Rajabalizadeh

    • Resumen

    págs. 452-482

    
  • Seleccionado

    Stakeholder salience, positive CSR news and the market value of banks

    Andrea Pérez Ruiz, Carlos López Gutiérrez, María del Mar García de los Salmones, Paula San Martín Espina

    • Resumen

    págs. 483-502

    
  • Seleccionado

    The optimism and accuracy of bank-affiliated analysts’ forecasts

    Hyunseok Kim, Jong Eun Lee, Kyojik Roy Song

    • Resumen

    págs. 503-524