Revista Espanola de Financiacion y Contabilidad

Aims & Scope

The Spanish Journal of Finance and Accounting ( SJFA) is a quarterly academic journal founded in 1972.

It aims to publish high quality research papers in accounting and finance.

The scope of SJFA 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.

The Journal welcomes both theoretical and empirical contributions, and in particular, theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated.

The journal is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation.

All manuscripts that meet these editorial guidelines are blind reviewed by external reviewers.

SJFA sponsors a periodic conference in which selected papers under review are presented and discussed by additional reviewers in order to increase the quality of the papers published in the journal.

If accepted for publication, these selected articles are published in the Journal with a special distinction.

The Journal welcomes replies and discussions to both published and forthcoming articles.

These contributions, if accepted by the editors, may eventually be published jointly with a reply or comment by the authors of the original paper.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	1.2
2024	0.90

SJR (SCImago Journal Rank)

Year	Value
2024	0.320

Quartile

Year	Value
2024	Q3

h-index

Year	Value
2024	24

Journal Rank

Year	Value
2024	16034

Journal Citation Indicator

Year	Value
2024	115

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Características del consejo de administración e información en materia de Responsabilidad Social Corporativa

  Citation: 50

  Authors: José Manuel Prado, Isabel María García, Isabel

• Evaluación de la deuda pública local en España

  Citation: 44

  Authors: M.a Dolores, Bernardino, Francisco

• La Divulgación de la Información Social y Medioambiental de la Gran Empresa Española en el Período 1994–1998: Situación Actual y Perspectivas

  Citation: 41

  Authors: Pablo Archel

• Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis

  Citation: 37

  Authors: María A., Manuel

• La investigación sobre<i>Earnings Managements</i>

  Citation: 33

  Authors: Beatriz García, Belén Gill de Albornoz, Ana Gisbert

• The emergence of triple bottom line reporting in Spain

  Citation: 33

  Authors: Javier, Carlos Larrinaga, María José Álvarez

• La Difusión Voluntaria de Información Financiera en Internet. Un Análisis Comparativo Entre Estados Unidos, Europa del Este y la Unión Europea

  Citation: 33

  Authors: Enrique, Tomás

• Earnings management in family versus non-family firms: the influence of analyst coverage

  Citation: 32

  Authors: Inna Sousa, Isabel Costa, José

• Behavioral decision-making in finance: An overview and assessment of selected research

  Citation: 31

  Authors: Werner, Rosa M., Eleuterio

• Environmental Disclosure in Spain: Corporate Characteristics and Media Exposure

  Citation: 28

  Authors: Manuel, Carlos

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