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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 2|124 pg.
Rafael Donoso Anes and his contribution to the Accounting History in Spain | (1) Julián Hernández Borreguero; (2) Esteban Hernández Esteve
Virtual learning environment and academic outcomes: Empirical evidence for the teaching of Management Accounting | M. Dolores Montagud Mascarell y Juan L. Gandía Cabedo
Corporate reporting on risks: Evidence from Spanish companies | Luis Rodríguez Domínguez y Ligia Carolina Noguera Gámez
A scientometric approach on research in information transparency, citizens’ participation and public services delivery under e-Government implementation | Laura Alcaide Muñoz, Manuel Pedro Rodríguez Bolívar, Raquel Garde Sánchez
Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case | Begoña Giner Inchausti
Effect of sustainable practices on capital costs and corporate reputation | Jennifer Martínez Ferrero
The influence of factors related to the organizational strategy and the environmental in the implementation of the Balanced Scorecard in Portuguese companies |
Accounting for income taxes and comprehensive income: Value relevance for the Spanish financial market | Constancio Zamora Ramírez, José Moreno Rojas y Juan Antonio Rueda Torres
The 2007 Spanish accounting reform: A reflection | José Antonio Gonzalo Angulo
Economic effects of the first application of accounting standards adapted to IAS 32 in cooperatives | Ramon Bastida Vialcanet y Oriol Amat Salas
Operating leases: Impact of operating leases recognized on financial statement and on financial policy in Spanish and British companies | Antonio Barral Rivada, Magdalena Cordobés Madueño y Jesús N. Ramírez Sobrino

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