Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 52, Issue 4 (2023)

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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Volume 52, Issue 4 (2023)

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Research Article

Article
Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?
Su-Ping Liu & Juan Manuel García Lara
Pages: 461-498
Published online: 29 Aug 2022
AbstractforDo price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern? | Full Text | References | PDF (787.6 KB) | EPUB
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Article
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality
Maarten Corten, Nadine Lybaert & Tensie Steijvers
Pages: 499-527
Published online: 08 Sep 2022
AbstractforAuditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality | Full Text | References | PDF (563.7 KB) | EPUB
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Article
The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment
Yasheng Chen & James Xede
Pages: 528-558
Published online: 13 Aug 2022
AbstractforThe effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment | Full Text | References | PDF (537.7 KB) | EPUB
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Article
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis
Carmen López-Martín
Pages: 559-592
Published online: 19 Oct 2022
AbstractforDynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis | Full Text | References | PDF (1.2 MB) | EPUB
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Article
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors
Mohammad Javad Saei, Reza Hesarzadeh, Naser Makarem & Saher Aqel
Pages: 593-621
Published online: 12 Dec 2022
AbstractforAudit committee financial expertise, audit committee independence, and regulatory oversight on external auditors | Full Text | References | PDF (760.8 KB) | EPUB
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Article
An empirical test of auction methods in the primary market of sovereign debt
Matías Jiménez & Asunción Mochón
Pages: 622-652
Published online: 22 Dec 2022
AbstractforAn empirical test of auction methods in the primary market of sovereign debt | Full Text | References | PDF (2.1 MB) | EPUB
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