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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 http://ees.elsevier.com/rcsar.


Year 2015|Vol. 18|Issue 1|114 pg.
Corporate social responsibility and business ethics in stand-alone subjects in finance and accounting degrees: Comparative analysis with organizational management | (1) Manuel Larrán Jorgea ; (2) Francisco Javier Andrades Peña
Earnings management models: A trans-national study | Nuria Reguera Alvarado, Joaquina Laffarga Briones y Pilar de Fuentes Ruiz
Effect of the composition of the board of directors on corporate social responsibility | Beatriz Cuadrado Ballesteros, Raquel García Rubio y Jennifer Martínez Ferrero
Relationship between management information systems and corporate performance | José Antonio Pérez-Méndez y Ángel Machado-Cabezas
Development of sustainability reports for farming operations in the Basque Country using the Delphi method | (1) Igor Alvarez Etxeberria; (2) Ainhoa Garayar; (3) José Antonio Calvo Sánchez
The merger strategy within the audit market environment: The case of Price Waterhouse Coopers | (1) Cristina de Fuentes, (1)María Antonia García Benau; (2) María Consuelo Pucheta Martínez; (3) Emiliano Ruiz Barbadillo
From accrued to paid income tax: A review of effective tax rate calculation. | Julián Martínez Vargas
Herding behaviour and sentiment: Evidence in a small European Market | (1) Elisabete F. Simões Vieira; (2) Márcia S. Valente Pereira
Empirical approach to the opinion of professionals after 5 years of application of the new Spanish GAAP | (1) Salvador Marín Hernández; (1) Marcos Antón Renart; (2) Esther Ortiz Martínez
Conceptual changes in lease accounting: Regulatory and academic challenges. | (1) Horacio Molina Sánchez; (2) Araceli Mora Enguídanos
 

Electronic ISSN:
1988-4672
Print ISSN:
1138-4891

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The review process of all papers submitted to the RC-SAR is double-blind. RC-SAR is published twice a year and they comprise a volume.