Letter from the new Editorial Board of RC-SAR

Dear colleagues,

Recently, we are now in charge of the Spanish Accounting Review. The new editorial board are the following:

Bernabé Escobar Pérez (Editor). Universidad de Sevilla.

Isabel Brusca Alijarde(Associate Editor). Universidad de Zaragoza.
Emma García Meca(Associate Editor). Universidad Politécnica de Cartagena.
Isabel Mª García Sánchez(Associate Editor). Universidad de Salamanca.
Sergio M. Jiménez Cardoso(Assistant and Associate Editor). Universidad de Sevilla.

Firstly, we would like to acknowledge the previous editorial board, and especially to the Editor, Mª Antonia García-Benau, for the edition of the last issue of 2012 as well as the edition of the extraordinary issue on Social Responsibility. (...)

Read more

Accounting Research: a Critical View of the Present Situation and Prospects | (1) Josep M. Argilés; (2) Josep Garcia-Blandon
“Price-Levels” Regressions: “Scale-Effect” or “Distribution Effect”? | (1) Pascual Garrido Miralles; (2) Pablo J. Vázquez Veira
The Impact of the Crisis on Earnings Management | (1) Susana Callao Gastón; (2) José Ignacio Jarne Jarne
Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information | (1) Josep M. Argilés; (2) Josep Garcia-Blandon; (3) Teresa Monllau
Control Systems to Manage Independent Export Channels: an Exploratory Analysis About their Design and Use | (1) Pedro Araujo Pinzón; (2) José Manuel Sánchez Vázquez; (3) Maria Velez Elorza; (4) Concha Álvarez-Dardet Espejo
Value Relevance of Comprehensive Income and its Components in Front of the Net Income | (1) Núria Arimany Serrat; (2) Soledad Moya Gutierrez; (3) Gonzalo Rodriguez Pérez