Revista española de financiación y contabilidad

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  Año 2021, Vol. 50, Número 1

  • Barriers to the implementation of cost-effective in Spanish local authorities

    Manuel Jesús García Fénix, José María González González

    • Resumen

    págs. 1-38

    

  • Investor sentiment, trading activity and effect of the open-market share repurchase based on firm characteristics

    Ying Sing Liu

    • Resumen

    págs. 39-64

    

  • Institutional theory and IFRS: an agenda for future research

    Marta Silva Guerreiro, Lúcia Lima Rodrigues, Russell Craig

    • Resumen

    págs. 65-88

    

  • Auditor-provided tax services and tax avoidance: evidence from Spain

    Josep García Blandón, Josep Maria Argilés i Bosch, Diego Ravenda, David Castillo Merino

    • Resumen

    págs. 89-113

    

  • Impact of regulatory environment on accruals manipulation of bankrupt firms

    Ayman Aldahray

    • Resumen

    págs. 114-142