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Dear Colleague,

I would like to inform you that Elsevier is the new publisher of the Spanish Accounting Review. Furthermore, RC-SAR has been included in the Scopus database.

Therefore, the manuscripts should be submitted via

Year 2014|Vol. 17|Issue 1|100 pg.
The board of directors and the sustainability report | (1) Lázaro Rodríguez-Ariza; (2) José V. Frías Aceituno; (3) Raquel García Rubio
Tax losses: capitalization determinants, impact in financial statements and consumption | Juan Monterrey Mayoral y Amparo Sánchez Segura
Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation | Borja Amor-Tapia, María T. Tascón Fernández
Measuring efficiency in nonprofit organizations: An empirical study for care foundations | Carmen M. Martínez Franco e Isidoro Guzmán Raja
Could financial statements predict the Spanish banking system stress-test results? A logit analysis | (1) Cristina Gutiérrez López; (2) Julio Abad González
Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century | Juan Baños Sánchez-Matamoros
Main determinants of efficiency and implications on banking concentration in the European Union | Rafael Bautista Mesa, Horacio Molina Sánchez, Jesús Nicolás Ramírez Sobrino
Explanations for the gap between management accounting rules and routines: An institutional approach | Rui Robalo

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