ISSN: 1138-4891

As of 1 January 2019 the journal has been transferred to the new Publisher, Editum - Servicio de Publicaciones de la Universidad de Murcia.
Spanish Accounting Review is the international scholarly journal of the Spanish Association of Accounting Academics. Edited biannually since 1997, publishes both empirical and theoretical papers, often with interdisciplinary perspectives, which offer new perspectives in accounting research from a national, international or organizational standpoint. All articles in the journal have undergone editorial screening and double-blind peer review.
Revista de Contabilidad-Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad. Se edita ininterrumpidamente desde 1997 con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la Contabilidad.

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Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms

Costes de la deuda, beneficios fiscales y nueva medida de escudos fiscales alternativos a la deuda: análisis del conservadurismo de la deuda en las empresas cotizadas españolas

José A. Clemente-Almendrosa,

Corresponding author

jocleal2@omp.upv.es

Corresponding author.

, Francisco Sogorb-Mirab

a Departamento de Organización de Empresas, Universidad Politécnica de Valencia, Spain

b Departamento de Economía y Empresa, Universidad CEU Cardenal Herrera, Spain

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ISSN: 11384891
Original language: English

DOI:10.1016/j.rcsar.2018.05.001

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Year/Month	Html	Pdf	Total

2024 November	25	2	27
2024 October	39	5	44
2024 September	58	3	61
2024 August	69	1	70
2024 July	42	4	46
2024 June	70	0	70
2024 May	84	5	89
2024 April	91	5	96
2024 March	124	9	133
2024 February	53	6	59
2024 January	63	9	72
2023 December	61	13	74
2023 November	51	13	64
2023 October	55	3	58
2023 September	78	17	95
2023 August	42	3	45
2023 July	50	8	58
2023 June	36	2	38
2023 May	52	8	60
2023 April	56	7	63
2023 March	32	6	38
2023 February	26	5	31
2023 January	24	10	34
2022 December	30	5	35
2022 November	37	13	50
2022 October	19	16	35
2022 September	23	21	44
2022 August	42	6	48
2022 July	27	11	38
2022 June	45	9	54
2022 May	52	12	64
2022 April	95	9	104
2022 March	176	13	189
2022 February	185	5	190
2022 January	112	7	119
2021 December	88	8	96
2021 November	113	14	127
2021 October	31	13	44
2021 September	27	21	48
2021 August	45	6	51
2021 July	30	16	46
2021 June	34	7	41
2021 May	35	10	45
2021 April	91	27	118
2021 March	37	12	49
2021 February	25	16	41
2021 January	31	18	49
2020 December	35	7	42
2020 November	33	9	42
2020 October	37	9	46
2020 September	24	15	39
2020 August	33	9	42
2020 July	48	12	60
2020 June	29	29	58
2020 May	32	12	44
2020 April	34	6	40
2020 March	100	11	111
2020 February	52	3	55
2020 January	47	10	57
2019 December	34	17	51
2019 November	20	17	37
2019 October	26	18	44
2019 September	47	9	56
2019 August	27	8	35
2019 July	42	25	67
2019 June	70	20	90
2019 May	130	70	200
2019 April	65	38	103
2019 March	26	19	45
2019 February	25	18	43
2019 January	17	17	34
2018 December	17	26	43
2018 November	9	19	28
2018 October	13	6	19
2018 September	33	16	49
2018 August	10	20	30
2018 July	18	13	31

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