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Welcome to RC-SAR,
You can find on this page information about the Revista de Contabilidad - Spanish Accounting Review and, in particular, about the contents of all its issues since it appeared in 1997.
We currently keep an edition contract with Elsevier, which is why the works to be evaluated in RC-SAR have to be sent through http://ees.elsevier.com/rcsar.
Year 2018|Vol. 21|Issue 1|105 pg.
Accounting and intangibles |
The effect of audit partner rotation on audit quality | Nieves Gómez Aguilar ∗ , Estíbaliz Biedma López y Emiliano Ruiz Barbadillo
Can salaries and re-election prevent political corruption? An empirical evidence | Bernardino Benitoa,∗ , María-Dolores Guillamón , Ana-María Ríos,, Francisco Bastida
New accounting information system: An application for a basic social benefit in Spain | Noemí Pena-Miguel ˜ a,∗ , Joseba Inaki De La Pena˜ b
Acquisition of competencies with serious games in the accounting field: an empirical analysis | María Sol Calabor a , Araceli Mora a,∗ y Soledad Moya b
The assurance market of sustainability reports in Spain: An analysis from the demand perspective | Natalia Vaz Ogando∗ , Silvia Ruiz Blanco y Belen Fernandez-Feijoo Souto
Exploring determining factors of web transparency in the world’s top universities | Laura Saraite-Sariene, María del Mar Gálvez Rodríguez ∗ , Arturo Haro de Rosario
Earnings informativeness and institutional investors on boards | Carolina Bona-Sánchez a , Emma García-Meca b , Jerónimo Pérez-Alemána,∗
The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business | M. Carmen Pérez-López a,∗ , M. Elena Gómez-Mirandaa , Eva Argente-Linares a , Lina López-Sánchez b
The effect of innovation on business performance in economic downturn. An application to the automotive industry | Francisco M. Somohano Rodríguez ∗ , José Manuel López Fernández y Francisco Javier Martínez García