Earlycite

Research Article October 12 2026
Audit committee social networks and audit opinion: a European analysis
Ruth García-Cobo; César Zarza Herranz; Felix J. Lopez-Iturriaga
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-05-2026-0057
View articletitled, Audit committee social networks and audit opinion: a European analysis
Supplementary data
Open the PDF for Audit committee social networks and audit opinion: a European analysis in another window
Add to Citation Manager for Audit committee social networks and audit opinion: a European analysis
Research Article October 9 2026
Where gender matters most: divergent patterns linking diversity and patriarchy to operating and financial performance
Sara Corral; Paula Castro; María T. Tascón
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-04-2026-0035
View articletitled, Where gender matters most: divergent patterns linking diversity and patriarchy to operating and financial performance
Supplementary data
Open the PDF for Where gender matters most: divergent patterns linking diversity and patriarchy to operating and financial performance in another window
Add to Citation Manager for Where gender matters most: divergent patterns linking diversity and patriarchy to operating and financial performance
Literature Review October 8 2026
Exploring the relationship between environmental performance and financial performance: a systematic review approach
Wafa Oulad Benaissa; Bernard Mnzava; Smail Kabbaj
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-06-2026-0076
View articletitled, Exploring the relationship between environmental performance and financial performance: a systematic review approach
Supplementary data
Open the PDF for Exploring the relationship between environmental performance and financial performance: a systematic review approach in another window
Add to Citation Manager for Exploring the relationship between environmental performance and financial performance: a systematic review approach
Research Article October 2 2026
Exploring how intellectual capital channels the effect of multiple directorships on firm performance
Elena Merino; Montserrat Manzaneque; Yolanda Ramírez; Carolina Pontones
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-04-2026-0031
View articletitled, Exploring how intellectual capital channels the effect of multiple directorships on firm performance
Open the PDF for Exploring how intellectual capital channels the effect of multiple directorships on firm performance in another window
Add to Citation Manager for Exploring how intellectual capital channels the effect of multiple directorships on firm performance
Research Article September 14 2026
Operating risk and financing working capital strategies in SMEs
Alejandro Ortega-Gomariz; Pedro J. García-Teruel; Pedro Martínez-Solano
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0005
View articletitled, Operating risk and financing working capital strategies in SMEs
Open the PDF for Operating risk and financing working capital strategies in SMEs in another window
Add to Citation Manager for Operating risk and financing working capital strategies in SMEs
Research Article September 7 2026
Intra-variability in presidents’ letters: location obfuscation in times of crisis?
Alonso Moreno
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-06-2026-0073
View articletitled, Intra-variability in presidents’ letters: location obfuscation in times of crisis?
Open the PDF for Intra-variability in presidents’ letters: location obfuscation in times of crisis? in another window
Add to Citation Manager for Intra-variability in presidents’ letters: location obfuscation in times of crisis?
Research Article September 3 2026
Technology and accounting convergence: factors influencing cloud accounting information systems adoption by accountants in the era of accounting 4.0
R.K. Jena
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-05-2026-0069
View articletitled, Technology and accounting convergence: factors influencing cloud accounting information systems adoption by accountants in the era of accounting 4.0
Supplementary data
Open the PDF for Technology and accounting convergence: factors influencing cloud accounting information systems adoption by accountants in the era of accounting 4.0 in another window
Add to Citation Manager for Technology and accounting convergence: factors influencing cloud accounting information systems adoption by accountants in the era of accounting 4.0
Research Article July 17 2026
The power of the crowd versus transfer fees: a critical reflection on the financial information about football players' valuation
Gracia Rubio Martín; Francisco José González Sánchez; Ángel Rodríguez-López; Daniel Santín; Miguel Cabezón-Manchado
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-04-2026-0040
View articletitled, The power of the crowd versus transfer fees: a critical reflection on the financial information about football players' valuation
Open the PDF for The power of the crowd versus transfer fees: a critical reflection on the financial information about football players' valuation in another window
Add to Citation Manager for The power of the crowd versus transfer fees: a critical reflection on the financial information about football players' valuation