Amat, Oriol; Oliveras, Ester - Department of Economics and Business, Universitat … - 2001
referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA …), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on …: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting …
