Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Scope & Guideline
Unlocking Insights in Finance and Accounting Disciplines
Introduction
Aims and Scopes
- Ethics in Financial Management:
Research exploring the ethical dimensions of financial reporting and decision-making, particularly how personal values and moral disengagement influence earnings management practices. - Taxation and Corporate Behavior:
Investigation into the interplay between tax regulations, corporate governance, and firm behavior, including tax avoidance strategies and the impact of regional tax autonomy. - Financial Reporting Standards and Practices:
Analysis of the evolution and implications of international financial reporting standards (IFRS), including their adaptation in various contexts and their effects on financial disclosures. - Corporate Governance and Ownership Structures:
Studies that examine the dynamics of corporate governance, particularly in family-owned firms, and how ownership structures influence decision-making and performance. - Sustainability and Corporate Social Responsibility (CSR):
Research focusing on the integration of sustainability practices and CSR within financial reporting and corporate governance, reflecting a growing emphasis on ethical and responsible business practices. - Market Dynamics and Financial Instruments:
Exploration of financial market behaviors, including the relationships between various financial instruments, market reactions to disclosures, and the impact of external factors such as geopolitical risks.
Trending and Emerging
- Impact of Technology on Accounting and Finance:
There is a noticeable increase in research examining the role of big data, artificial intelligence, and digital transformation in accounting and financial practices, indicating a shift towards modernizing the field. - Sustainability and Accountability:
Emerging studies focus on how sustainability disclosures and practices affect financial performance and corporate accountability, reflecting a broader societal push for responsible business practices. - Behavioral Finance and Decision-Making:
An increasing number of papers explore the psychological aspects of financial decision-making, particularly how personal values and ethics influence corporate governance and earnings management. - Geopolitical and Economic Risks:
Recent publications emphasize the analysis of geopolitical risks and their effects on financial markets, suggesting a heightened awareness of global interdependencies in financial research. - Diversity in Corporate Governance:
Research on the impact of gender diversity in corporate boards and management practices is gaining traction, highlighting the importance of varied perspectives in decision-making processes.
Declining or Waning
- Traditional Accounting Practices:
Research focusing solely on traditional accounting practices without considering the impact of technological advancements or regulatory changes is becoming less prominent, as the field shifts towards integrating technology in accounting. - General Economic Theories:
Papers that rely heavily on traditional economic theories without empirical backing or relevance to contemporary financial issues are less common, indicating a move towards more applied and context-specific research. - Static Financial Performance Metrics:
The emphasis on static metrics for assessing financial performance is waning, as researchers increasingly favor dynamic and multifaceted approaches that incorporate risk and sustainability into performance evaluation.
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