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, SCOPUS and Social Sciences Citation Index.