Revista española de financiación y contabilidad

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  Año 2024, Vol. 53, Número 4

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    Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?

    Begoña Giner Inchausti, Francisca Pardo Pérez, Carina Barreto

    • Resumen

    págs. 395-426

    
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    Female directors and accounting quality: a quasi-natural experiment research

    Josep García Blandón , Josep Maria Argilés i Bosch , Diego Ravenda

    • Resumen

    págs. 427-450

    
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    From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting

    Ana Gisbert Clemente, Begoña Navallas Labat, Domi Romero Fúnez

    • Resumen

    págs. 451-474

    
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    Peer comparison and management forecast behavior

    Jonghwan Kim, KwangJoo Koo

    • Resumen

    págs. 475-505

    
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    Do successive performance matter for tone management?: evidence from China

    Sibei Yan, Iny Hwang, Hyung Rok Jung, Taejin Jung

    • Resumen

    págs. 506-536