Perspectiva de la investigación en contaduría

Eduardo Rivas Olmedo

doi:10.29105/rinn10.20-4

Autores/as

Eduardo Rivas Olmedo Universidad Autónoma de Nuevo León

DOI:

https://doi.org/10.29105/rinn10.20-4

Palabras clave:

Citas de Impacto, Investigación en Contaduría, ISI Web of Knowledge, Journal of Accounting & Economics

Resumen

La investigación en contaduría es liderada por el modelo anglosajón de supremacía de lo empírico a lo teórico con el enfoque positivista, para corroborarlo se revisa la elaboración del ranking de las revistas de investigación de acuerdo a ISI la revista Journal of Acconting and Economics ocupa el primer lugar en impacto de sus artículos publicados. Al ser la principal revista se analizan los artículo publicados en la revista por el periodo de Noviembre del 2011 a Agosto del 2012, el tiempo desde el envío hasta su publicación, el número de autores por artículo, el país de representación de los autores, los temas tratados, las teorías que abordan y sus conclusiones. Se señalan los hallazgos y las oportunidades para la publicación de artículos.

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Citas

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Badertscher, B. A., Collins, D. W., & Lys, T. Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(2), 330-352.

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Blacconiere, W. G., Frederickson, J. R., Jhonson, M. F., & Mellisa, L. F. (2011). Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? Journal of Accounting and Economics, 52(2-3), 235-251.

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Wai Hui, K., Klasa, S., & Yeung, E. P. (2012). Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics, 53(1), 115-135.

Yang, H. I. (2012). Capital market consequences of managers´ voluntary disclosure styles. Journal of Accounting and Economics, 53(1-2), 167-184.