Revista de contabilidad = Spanish accounting review: [RC-SAR]

• 

  Año 2024, Vol. 27, Número 2

  • Artículos

    • Operating leverage: A critical analysis of the concept and the methods of measurement

      Tadeusz Dudycz

      • Resumen
      • Texto completo

      págs. 195-211

      

    • Audit Risk Management and Audit Effort in Small and Medium Audit Firms

      Emiliano Ruiz Barbadillo, I. Martínez Conesa, José Serrano Madrid, Helen Brown-Liburd

      • Resumen
      • Texto completo

      págs. 212-228

      

    • Notes Readability and Discretionary Accruals

      Ayman Aldahray

      • Resumen
      • Texto completo

      págs. 229-238

      

    • The influence of leverage on accrual-based and real earnings management: Evidence from the UK

      Basiem Al Shattarat

      • Resumen
      • Texto completo

      págs. 239-248

      

    • Management and accounts of the disentailment process in Seville Cathedral (19th century): the sale of estates

      Rocío Caro Puro, José Julián Hernández Borreguero, Alberto Donoso Anes

      • Resumen
      • Texto completo

      págs. 249-259

      

    • Market conditions, investor sentiment and disposition effect. An empirical study based on China's stock market

      Liu Yang, Pujian Yang

      • Resumen
      • Texto completo

      págs. 260-274

      

    • New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits

      Andreea Hancu Budui, Ana Zorio Grima

      • Resumen
      • Texto completo

      págs. 275-287

      

    • Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis

      Rui Pires, Maria do Céu Gaspar Alves, Lúcia Lima Rodrigues

      • Resumen
      • Texto completo

      págs. 288-306

      

    • Sustainability in the Waste Management Sector: An Analysis through the GRI Reports

      Ana Lejárraga García, Esther Ortiz Martínez

      • Resumen
      • Texto completo

      págs. 307-322

      

    • Debt maturity in Spanish small business startups

      José Enrique Blasco Leante, Sonia Baños-Caballero, Pedro Juan García Teruel

      • Resumen
      • Texto completo

      págs. 323-330

      

    • Improving work outcomes in audit firms: the mediating role of perceived organizational support

      Itsaso Barrainkua, Miren Edurne Aldazabal Etxeberria, Marcela Espinosa Pike

      • Resumen
      • Texto completo

      págs. 331-343

      

    • Empirical research to identify early warning indicators of insolvency in small and medium-sized enterprises (SMEs)

      Andrés Navarro Galera, María Elena Gómez Miranda, Juan Lara Rubio, Dionisio Buendía Carrillo

      • Resumen
      • Texto completo

      págs. 344-356