期刊名称：REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD-SPANISH JOURNAL OF FINANCEAND ACCOUNTING
 期刊简介(About the journal)
投稿须知(Instructions to Authors)
编辑部信息(Editorial Board)
About the journal
Spanish Journal of Finance and Accounting (REFC) is a quarterly academic journal which was founded in 1972. Its aim is the publication of high quality research papers in accounting and finance. The scope of the REFC covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting. Each quarterly issue is delivered to suscribers during the month following the corresponding period.
The Journal welcomes both theoretical and empirical contributions, mainly theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. The journal is not suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivations. The editors welcome contributions which employ econometric empirical methods as well as other alternative empirical research methods, such a case studies when these are appropriate. Literature reviews without a clear contribution or opinion articles won't be admitted.
All the manuscripts with the characteristics pointed above will be double blind refereed by external reviewers. REFC sponsors a periodic conference in which several selected papers under the review process will be presented by the authors and discuss by additional reviewers in order to increase the quality of the papers published in the journal. Those selected articles will be potentially published in the journal with a special distinction.
The Journal encourage for contributions related with replies and discussant papers on publishable or published articles which could be published under the consideration of the editors and can be accompanied by a commentary by the authors of the paper on discussion.
Apart from the main articles the journal can accept special contributions related with technical or institutional aspects about financial markets, financial o regulatory institutions, accounting or other topics with interest for academics, professionals or institutions.
On the website of the Journal (www.aeca.es/pub/refc.html) can be found most information about the contents of past volumes, including the full text of the papers published since 1972, as well as a device that allows to search articles using names, date of publication and keywords.
Revista Espanola de Financiacion y Contabilidad-Spanish Journal of Finance and Accounting has been selected for coverage in the Social Sciences Citation Index (SSCI) in the Web of Kowledge (Thomson-Reuters). Indexing of this title will begin with the first 2008 issue.
The REFC is indexed in RECYT, IN-RECS, MIAR, ISOC-Economía, Latindex, ICALI and Social Sciences Citation Index.
Instructions to Authors
CONTRIBUTIONS
SUBMISSION OF ARTICLES
Submission of a paper to the journal will be taken to imply that it presents original, unpublished work not under consideration for publication elsewhere. Submissions may be made in Spanish or English.
Authors should submit papers through the web site www.picca.es following the instructions. All contacts with authors are made on this site. All articles will be double blind refereed.
OTHER CONTRIBUTIONS
Apart from the “main articles?section, the journal has special sections as the doctoral section and a book review section. These kind of contributions must be addressed filling a form. in the Website.
Comments and discussion about published articles must be sent to the editors via e-mail: refc@uv.es
FORMAT AND STYLE
MANUSCRIPT
Articles should not have more than 12,000 words including tables and references.
The manuscript should have a separate cover page, giving the title of the manuscript, the author s names and institutional affiliations. The title of the manuscript (but not the author s names) and the abstract (of no more than 150 words) should appear on the first page of the text. Furthermore, the authors should avoid any reference to themselves which would enable identification by the referees.
Tables and figures should be inserted in the pages of the manuscript and numbered consecutively with a descriptive caption. Footnotes should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively and placed at the end of each page.
The paper should be structured in different sections numbered as follows:
1. MAIN SECTION (CAPITAL LETTERS)
1.1. subsection (small capital letters)
1.1.1 Divisions of subsection (italic letters)
1.1.1.1. Subdivision of subsection (normal letters)
REFERENCES
Using a system of standard citation allows a more efficient understanding and use of references. The journal uses the Harvard style referencing system. When an author’s name is mentioned in the text, the date is inserted in parenthesis immediately after the name, followed by the corresponding page or chapter. For example: Olshon (1995, p.681); in the case of two authors: Corredor and Santamaría (2002). When the authors are three or more the full citation would be changed by a generic reference to the existence of more authors: Joos et al (1994, p.332-335).
Submissions should include a reference list at the end of the paper whose content and format conforms to the following examples:
Article:
Ohlson, J.A., 1995. Earnings, book values and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661-687.
Book:
Watts, R.L. and Zimmerman, J.L., 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.
Book Chapter:
Bantz, C.R., 1995. Social dimensions of software development. In: Anderson, J.A., ed. Annual review of software management and development. Newbury Park, CA: Sage, 502-510.
Internet Source:
Peasnell, K.V., Pope, P.F. and Young, S., 2000a. Board monitoring and earnings management: do outside directors influence abnormal accruals?, Working Paper, Lancaster University. Available from http://papers.ssrn.com/sol3/papers.cfn?abstract_id=249557 [Accessed 8 October 2007].
Report:
Comisión Nacional del Mercado de Valores, 2006. Informe anual. Madrid.
Unpublished work:
Coppens, L., Buijink, W. and Peek, E., 2002. Asymmetric Reversal of Accounting Earnings Changes: Evidence for listed and non-listed firms in the European Union, 25th Annual Congress of the European Accounting Association, April, Copenhagen.
ACCEPTANCE OF THIS PROCEDURE AND COPYRIGHT
The submission of works to be reviewed explicitly implies the acceptance of this selection and evaluation basis, as well as the decision of the editors taken after the revision process.
The copyright of the articles published belongs to the Asociación Española de Contabilidad y Administración de Empresas (AECA), that manages the licenses for reprints and/or copies of those works.
BIBLIOGRAPHIC IDENTITY
- Títle: Revista Española de Financiación y Contabilidad - Spanish Journal of Finance and Accounting (REFC)
- ISSN: 0210-2412
- Starting date of publication: 1972
- Frequency: Quarterly
- Publisher: Asociación Española de Contabilidad y Administración de Empresas (AECA)
- Address:: Rafael Bergamín 16 B, 28043 Madrid
- Included in the following indexes: IN-RECS, MIAR, ISOC-Economía, Latindex and ICALI
- UNESCO Classification: 530300 Contabilidad Económica
- Universal Decimal Classification: 657,336
- Field of Knowledge: Economía Financiera y Contabilidad
Editorial Board
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EDITORS
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Jose Antonio Gonzalo Angulo
Universidad de Alcal?/FONT> |
Araceli Mora Enguidanos
Universidad de Valencia |
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ASSOCIATE EDITORS
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Pablo de Andrés Alonso
Universidad de Valladolid |
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Carlos Serrano Cinca
Universidad de Zaragoza |
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Fernando Peñalva Acedo
IESE. Universidad de Navarra |
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PRESIDENT
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Leandro Cañibano Calvo
Presidente de la Asociación Española de Contabilidad y Administración de Empresas (AECA) |
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EDITORIAL BOARD
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Valentín Azofra Palenzuela
Universidad de Valladolid
Eduardo Bueno Campos
Universidad Autónoma de Madrid
Willen Buijink
Universidad de Tilburg, The Netherlands
Serge Evraert
Universidad Montesquieu Bordeaux IV, France
Ana Isabel Fernández Álvarez
Universidad de Oviedo
Matilde Fernández Blanco
Universidad de Valencia
David Hillier
University of Leeds, United Kingdom
Begoña Giner Inchausti
Universidad de Valencia
Peter Joos
Baruch College, City University of New York, USA
Ulf Johanson
Universidad de Mälardalen, Sweden |
Jesús Lizcano Alvarez
Universidad Autónoma de Madrid
Stuart McLeay
Universidad de Gales, United Kingdom
Jos?Luis Martín Marín
Universidad Pablo de Olavide
Roberto Di Pietra
Universidad de Siena, Italy
Vicente Pina Martínez
Universidad de Zaragoza
Diego Prior Jiménez
Universidad Autónoma de Barcelona
Willian Rees
Universidad de Edimburgo, United Kingdom
Hanno Roberts
Escuela Noruega de Dirección de Empresas, Norway
Pilar Soria Lambán
Universidad Autónoma de Madrid
Stephen A. Zeff
Rice University Houston, Texas, USA |
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SECRETARY
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Jos?Luis Lizcano Alvarez
Director Gerente de AECA
PUBLISHED BY
Asociación Española de Contabilidad y Administración de Empresas (AECA). |
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