Revista española de financiación y contabilidad

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  Año 2023, Vol. 52, Número 4

  • Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?

    Su Ping Liu, Juan Manuel García Lara

    • Resumen

    págs. 461-498

    

  • Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality

    Maarten Corten, Nadine Lybaert, Tensie Steijvers

    • Resumen

    págs. 499-527

    

  • The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment

    Yasheng Chen, James Xede

    • Resumen

    págs. 528-558

    

  • Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis

    Carmen López Martín

    • Resumen

    págs. 559-592

    

  • Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

    Mohammad Javad Saei, Reza Hesarzadeh, Naser Makarem, Saher Aqel

    • Resumen

    págs. 593-621

    

  • An empirical test of auction methods in the primary market of sovereign debt

    Matías Jiménez, Asunción Mochón Sáez

    • Resumen

    págs. 622-652