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JournalISSN: 1138-4891

Revista de Contabilidad 

University of Murcia
About: Revista de Contabilidad is an academic journal published by University of Murcia. The journal publishes majorly in the area(s): Audit & Corporate social responsibility. It has an ISSN identifier of 1138-4891. It is also open access. Over the lifetime, 282 publications have been published receiving 3473 citations. The journal is also known as: Spanish accounting review & RC-SAR.

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Journal ArticleDOI
TL;DR: In this paper, the effect of gender diversity on corporate performance has been investigated in the context of the Madrid Stock Exchange and the CNMV database, and it was shown that companies with higher levels of diversity do not obviously outperform other companies with lower levels, in terms of several market and accounting measures.

124 citations

Journal ArticleDOI
TL;DR: In this paper, the authors analyze the extent to which Eurozone companies report on CSR indicators, according to the Integrated Scorecard Taxonomy Scoreboard of the Spanish Accounting and Business Association (AECA), and the factors that can influence its use.

122 citations

Journal ArticleDOI
TL;DR: In this article, the authors explored some mechanisms of corporate governance (ownership and board characteristics) in Spanish listed companies and their impact on the likelihood of financial distress, finding that in difficult situations prior to bankruptcy, the impact of board ownership and proportion of independent directors on business failure likelihood are similar to those exerted in more extreme situations.

121 citations

Journal ArticleDOI
TL;DR: In this article, the strengths and weaknesses of the disclosure practices of Corporate Social Responsibility (CSR) of information systems of local governments are studied. But the main purpose of the study is to identify opportunities for improvement to guide future research.

95 citations

Journal ArticleDOI
TL;DR: The authors define and validar una escala de medida de orientación a la responsabilidad social that permita posteriormente determinar el grado de relacion entre los elementos senalados segun las relaciones causales that se plantean and se justifican con base in la escasa literatura previa in this campo.

67 citations

No. of papers from the Journal in previous years