Earlycite

Research Article June 23 2026
Graph visualization of sales historical data, end-anchoring effect and judgment accuracy
Ricardo Suave; Andson Braga de Aguiar
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-04-2026-0034
View articletitled, Graph visualization of sales historical data, end-anchoring effect and judgment accuracy
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Research Article June 2 2026
Dynamic interactions between metaverse-related cryptocurrencies and traditional financial assets: evidence from a TVP-VAR model
Juan Piñeiro-Chousa; Valentín Vittori-Romero; M. Ángeles López-Cabarcos
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0028
View articletitled, Dynamic interactions between metaverse-related cryptocurrencies and traditional financial assets: evidence from a TVP-VAR model
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Research Article June 2 2026
Categorization of teamwork skills in cost accounting: application of the problem-based learning methodology
Cristina Pérez-Espés; Mercedes Cervera Oliver; Francisca Cea D'Ancona; Begoña Navallas Labat
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0013
View articletitled, Categorization of teamwork skills in cost accounting: application of the problem-based learning methodology
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Research Article May 29 2026
Unmasking complexity: the necessity of increasing accountability in the Spanish care home sector
Ana Cadima; Francisco J. López-Arceiz; Santiago Sánchez
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0021
View articletitled, Unmasking complexity: the necessity of increasing accountability in the Spanish care home sector
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Research Article May 28 2026
Advances in internal management systems in Spanish public universities: empirical evidence of university professor time
M. Teresa Ortega-Egea; Antonia Ruiz-Moreno; Dainelis Cabeza-Pullés; Paola S. Arce-López
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0018
View articletitled, Advances in internal management systems in Spanish public universities: empirical evidence of university professor time
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Research Article May 26 2026
Common institutional ownership and innovation efficiency: evidence from Chinese listed companies
Xinyong Lu; Jin Wang
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0014
View articletitled, Common institutional ownership and innovation efficiency: evidence from Chinese listed companies
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Research Article May 25 2026
Real Compañía Asturiana de Minas: the usefulness of single entry accounting (1833–1853)
Pedro Lorca-Fernández; Javier De Andrés; Manuel Fuente-Bayón
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0023
View articletitled, Real Compañía Asturiana de Minas: the usefulness of single entry accounting (1833–1853)
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Research Article May 22 2026
Corporate trust language and its impact on information transparency in an emerging market
Javad Rajabalizadeh; Zabihollah Rezaee
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0015
View articletitled, Corporate trust language and its impact on information transparency in an emerging market
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Research Article May 21 2026
Auditors’ environmental proactivity as a driver for waste measurement, accounting, and reporting in a circular economy
Sabina Scarpellini; Rubén Rodríguez-Hernández; Alfonso Aranda-Usón; Jesus Valero-Gil
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0020
View articletitled, Auditors’ environmental proactivity as a driver for waste measurement, accounting, and reporting in a circular economy
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Research Article May 8 2026
The influence of family involvement in boards of directors on firm acquisitions from a mixed gamble approach: a generational perspective
Julio Diéguez-Soto; María J. Martínez-Romero; Pilar López-Delgado; Teresa Mariño-Garrido
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0019
View articletitled, The influence of family involvement in boards of directors on firm acquisitions from a mixed gamble approach: a generational perspective
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Research Article May 6 2026
Closing the ESG credibility gap: audit committee composition and ESG decoupling
Catarina Cepêda; Albertina Paula Monteiro; Cristina Aibar-Guzmán
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0016
View articletitled, Closing the ESG credibility gap: audit committee composition and ESG decoupling
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Research Article May 6 2026
Toward comparable corporate sustainability reporting in state-owned enterprises
Ana Yetano; Lourdes Torres; Jaime García-Rayado; Natalia Arias
Revista de Contabilidad – Spanish Accounting Review (2026) https://doi.org/10.1108/SAR-03-2026-0025
View articletitled, Toward comparable corporate sustainability reporting in state-owned enterprises
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