Revista Espanola de Financiacion y Contabilidad

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.

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Category	Year	Quartile
Accounting	1999	Q4
Accounting	2000	Q4
Accounting	2001	Q4
Accounting	2002	Q4
Accounting	2003	Q4
Accounting	2004	Q4
Accounting	2005	Q4
Accounting	2006	Q4
Accounting	2007	Q3
Accounting	2008	Q4
Accounting	2009	Q3
Accounting	2010	Q3
Accounting	2011	Q3
Accounting	2012	Q4
Accounting	2013	Q3
Accounting	2014	Q4
Accounting	2015	Q4
Accounting	2016	Q3
Accounting	2017	Q3
Accounting	2018	Q4
Accounting	2019	Q3
Accounting	2020	Q3
Accounting	2021	Q3
Accounting	2022	Q3
Accounting	2023	Q3
Economics and Econometrics	1999	Q4
Economics and Econometrics	2000	Q4
Economics and Econometrics	2001	Q4
Economics and Econometrics	2002	Q4
Economics and Econometrics	2003	Q4
Economics and Econometrics	2004	Q4
Economics and Econometrics	2005	Q4
Economics and Econometrics	2006	Q4
Economics and Econometrics	2007	Q4
Economics and Econometrics	2008	Q4
Economics and Econometrics	2009	Q3
Economics and Econometrics	2010	Q3
Economics and Econometrics	2011	Q3
Economics and Econometrics	2012	Q4
Economics and Econometrics	2013	Q3
Economics and Econometrics	2014	Q4
Economics and Econometrics	2015	Q4
Economics and Econometrics	2016	Q3
Economics and Econometrics	2017	Q3
Economics and Econometrics	2018	Q3
Economics and Econometrics	2019	Q3
Economics and Econometrics	2020	Q3
Economics and Econometrics	2021	Q3
Economics and Econometrics	2022	Q3
Economics and Econometrics	2023	Q3
Finance	1999	Q3
Finance	2000	Q3
Finance	2001	Q3
Finance	2002	Q4
Finance	2003	Q4
Finance	2004	Q4
Finance	2005	Q4
Finance	2006	Q4
Finance	2007	Q4
Finance	2008	Q4
Finance	2009	Q3
Finance	2010	Q3
Finance	2011	Q3
Finance	2012	Q4
Finance	2013	Q3
Finance	2014	Q4
Finance	2015	Q4
Finance	2016	Q3
Finance	2017	Q3
Finance	2018	Q3
Finance	2019	Q3
Finance	2020	Q3
Finance	2021	Q3
Finance	2022	Q3
Finance	2023	Q3

SJR

The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. It is based on the idea that 'all citations are not created equal'. SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals where such citations come from It measures the scientific influence of the average article in a journal, it expresses how central to the global scientific discussion an average article of the journal is.

Year	SJR
1999	0.190
2000	0.189
2001	0.187
2002	0.118
2003	0.128
2004	0.110
2005	0.123
2006	0.150
2007	0.163
2008	0.151
2009	0.191
2010	0.176
2011	0.193
2012	0.189
2013	0.226
2014	0.197
2015	0.186
2016	0.283
2017	0.263
2018	0.213
2019	0.283
2020	0.268
2021	0.327
2022	0.280
2023	0.275

Total Documents

Evolution of the number of published documents. All types of documents are considered, including citable and non citable documents.

Year	Documents
1999	40
2000	28
2001	29
2002	31
2003	36
2004	29
2005	30
2006	27
2007	44
2008	47
2009	25
2010	24
2011	23
2012	22
2013	17
2014	21
2015	20
2016	19
2017	20
2018	20
2019	21
2020	22
2021	20
2022	21
2023	33

Citations per document

This indicator counts the number of citations received by documents from a journal and divides them by the total number of documents published in that journal. The chart shows the evolution of the average number of times documents published in a journal in the past two, three and four years have been cited in the current year. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric.

Cites per document	Year	Value
Cites / Doc. (4 years)	1999	0.330
Cites / Doc. (4 years)	2000	0.157
Cites / Doc. (4 years)	2001	0.156
Cites / Doc. (4 years)	2002	0.181
Cites / Doc. (4 years)	2003	0.086
Cites / Doc. (4 years)	2004	0.081
Cites / Doc. (4 years)	2005	0.088
Cites / Doc. (4 years)	2006	0.119
Cites / Doc. (4 years)	2007	0.246
Cites / Doc. (4 years)	2008	0.131
Cites / Doc. (4 years)	2009	0.155
Cites / Doc. (4 years)	2010	0.231
Cites / Doc. (4 years)	2011	0.236
Cites / Doc. (4 years)	2012	0.370
Cites / Doc. (4 years)	2013	0.436
Cites / Doc. (4 years)	2014	0.547
Cites / Doc. (4 years)	2015	0.578
Cites / Doc. (4 years)	2016	0.588
Cites / Doc. (4 years)	2017	0.506
Cites / Doc. (4 years)	2018	0.775
Cites / Doc. (4 years)	2019	1.177
Cites / Doc. (4 years)	2020	1.163
Cites / Doc. (4 years)	2021	1.108
Cites / Doc. (4 years)	2022	1.446
Cites / Doc. (4 years)	2023	1.452
Cites / Doc. (3 years)	1999	0.330
Cites / Doc. (3 years)	2000	0.150
Cites / Doc. (3 years)	2001	0.184
Cites / Doc. (3 years)	2002	0.113
Cites / Doc. (3 years)	2003	0.080
Cites / Doc. (3 years)	2004	0.073
Cites / Doc. (3 years)	2005	0.042
Cites / Doc. (3 years)	2006	0.074
Cites / Doc. (3 years)	2007	0.244
Cites / Doc. (3 years)	2008	0.129
Cites / Doc. (3 years)	2009	0.169
Cites / Doc. (3 years)	2010	0.198
Cites / Doc. (3 years)	2011	0.271
Cites / Doc. (3 years)	2012	0.431
Cites / Doc. (3 years)	2013	0.377
Cites / Doc. (3 years)	2014	0.645
Cites / Doc. (3 years)	2015	0.483
Cites / Doc. (3 years)	2016	0.655
Cites / Doc. (3 years)	2017	0.483
Cites / Doc. (3 years)	2018	0.593
Cites / Doc. (3 years)	2019	1.136
Cites / Doc. (3 years)	2020	1.115
Cites / Doc. (3 years)	2021	1.143
Cites / Doc. (3 years)	2022	1.365
Cites / Doc. (3 years)	2023	1.270
Cites / Doc. (2 years)	1999	0.283
Cites / Doc. (2 years)	2000	0.171
Cites / Doc. (2 years)	2001	0.132
Cites / Doc. (2 years)	2002	0.070
Cites / Doc. (2 years)	2003	0.067
Cites / Doc. (2 years)	2004	0.075
Cites / Doc. (2 years)	2005	0.046
Cites / Doc. (2 years)	2006	0.017
Cites / Doc. (2 years)	2007	0.246
Cites / Doc. (2 years)	2008	0.070
Cites / Doc. (2 years)	2009	0.165
Cites / Doc. (2 years)	2010	0.236
Cites / Doc. (2 years)	2011	0.224
Cites / Doc. (2 years)	2012	0.319
Cites / Doc. (2 years)	2013	0.378
Cites / Doc. (2 years)	2014	0.436
Cites / Doc. (2 years)	2015	0.447
Cites / Doc. (2 years)	2016	0.707
Cites / Doc. (2 years)	2017	0.333
Cites / Doc. (2 years)	2018	0.487
Cites / Doc. (2 years)	2019	1.200
Cites / Doc. (2 years)	2020	1.171
Cites / Doc. (2 years)	2021	1.256
Cites / Doc. (2 years)	2022	1.238
Cites / Doc. (2 years)	2023	1.220

Total Cites

Self-Cites

Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years.
Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal.

Cites	Year	Value
Self Cites	1999	27
Self Cites	2000	11
Self Cites	2001	16
Self Cites	2002	8
Self Cites	2003	7
Self Cites	2004	1
Self Cites	2005	1
Self Cites	2006	4
Self Cites	2007	13
Self Cites	2008	7
Self Cites	2009	14
Self Cites	2010	6
Self Cites	2011	7
Self Cites	2012	6
Self Cites	2013	4
Self Cites	2014	7
Self Cites	2015	10
Self Cites	2016	4
Self Cites	2017	7
Self Cites	2018	15
Self Cites	2019	10
Self Cites	2020	12
Self Cites	2021	2
Self Cites	2022	11
Self Cites	2023	5
Total Cites	1999	31
Total Cites	2000	15
Total Cites	2001	18
Total Cites	2002	11
Total Cites	2003	7
Total Cites	2004	7
Total Cites	2005	4
Total Cites	2006	7
Total Cites	2007	21
Total Cites	2008	13
Total Cites	2009	20
Total Cites	2010	23
Total Cites	2011	26
Total Cites	2012	31
Total Cites	2013	26
Total Cites	2014	40
Total Cites	2015	29
Total Cites	2016	38
Total Cites	2017	29
Total Cites	2018	35
Total Cites	2019	67
Total Cites	2020	68
Total Cites	2021	72
Total Cites	2022	86
Total Cites	2023	80

External Cites per Doc

Cites per Doc

Evolution of the number of total citation per document and external citation per document (i.e. journal self-citations removed) received by a journal's published documents during the three previous years. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents.

Cites	Year	Value
External Cites per document	1999	0.043
External Cites per document	2000	0.040
External Cites per document	2001	0.020
External Cites per document	2002	0.031
External Cites per document	2003	0.000
External Cites per document	2004	0.063
External Cites per document	2005	0.031
External Cites per document	2006	0.032
External Cites per document	2007	0.093
External Cites per document	2008	0.059
External Cites per document	2009	0.051
External Cites per document	2010	0.147
External Cites per document	2011	0.198
External Cites per document	2012	0.347
External Cites per document	2013	0.319
External Cites per document	2014	0.532
External Cites per document	2015	0.317
External Cites per document	2016	0.586
External Cites per document	2017	0.367
External Cites per document	2018	0.339
External Cites per document	2019	0.966
External Cites per document	2020	0.918
External Cites per document	2021	1.111
External Cites per document	2022	1.190
External Cites per document	2023	1.190
Cites per document	1999	0.330
Cites per document	2000	0.150
Cites per document	2001	0.184
Cites per document	2002	0.113
Cites per document	2003	0.080
Cites per document	2004	0.073
Cites per document	2005	0.042
Cites per document	2006	0.074
Cites per document	2007	0.244
Cites per document	2008	0.129
Cites per document	2009	0.169
Cites per document	2010	0.198
Cites per document	2011	0.271
Cites per document	2012	0.431
Cites per document	2013	0.377
Cites per document	2014	0.645
Cites per document	2015	0.483
Cites per document	2016	0.655
Cites per document	2017	0.483
Cites per document	2018	0.593
Cites per document	2019	1.136
Cites per document	2020	1.115
Cites per document	2021	1.143
Cites per document	2022	1.365
Cites per document	2023	1.270

% International Collaboration

International Collaboration accounts for the articles that have been produced by researchers from several countries. The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address.

Year	International Collaboration
1999	7.50
2000	0.00
2001	10.34
2002	0.00
2003	2.78
2004	0.00
2005	6.67
2006	3.70
2007	0.00
2008	4.26
2009	4.00
2010	12.50
2011	8.70
2012	18.18
2013	17.65
2014	9.52
2015	15.00
2016	21.05
2017	20.00
2018	5.00
2019	4.76
2020	31.82
2021	10.00
2022	23.81
2023	21.21

Citable documents

Non-citable documents

Not every article in a journal is considered primary research and therefore "citable", this chart shows the ratio of a journal's articles including substantial research (research articles, conference papers and reviews) in three year windows vs. those documents other than research articles, reviews and conference papers.

Documents	Year	Value
Non-citable documents	1999	0
Non-citable documents	2000	0
Non-citable documents	2001	0
Non-citable documents	2002	0
Non-citable documents	2003	0
Non-citable documents	2004	0
Non-citable documents	2005	0
Non-citable documents	2006	0
Non-citable documents	2007	0
Non-citable documents	2008	6
Non-citable documents	2009	14
Non-citable documents	2010	14
Non-citable documents	2011	8
Non-citable documents	2012	1
Non-citable documents	2013	2
Non-citable documents	2014	2
Non-citable documents	2015	1
Non-citable documents	2016	0
Non-citable documents	2017	0
Non-citable documents	2018	0
Non-citable documents	2019	0
Non-citable documents	2020	0
Non-citable documents	2021	0
Non-citable documents	2022	2
Non-citable documents	2023	2
Citable documents	1999	94
Citable documents	2000	100
Citable documents	2001	98
Citable documents	2002	97
Citable documents	2003	88
Citable documents	2004	96
Citable documents	2005	96
Citable documents	2006	95
Citable documents	2007	86
Citable documents	2008	95
Citable documents	2009	104
Citable documents	2010	102
Citable documents	2011	88
Citable documents	2012	71
Citable documents	2013	67
Citable documents	2014	60
Citable documents	2015	59
Citable documents	2016	58
Citable documents	2017	60
Citable documents	2018	59
Citable documents	2019	59
Citable documents	2020	61
Citable documents	2021	63
Citable documents	2022	61
Citable documents	2023	61

Cited documents

Uncited documents

Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. those not cited during the following year.

Documents	Year	Value
Uncited documents	1999	71
Uncited documents	2000	88
Uncited documents	2001	82
Uncited documents	2002	86
Uncited documents	2003	81
Uncited documents	2004	90
Uncited documents	2005	91
Uncited documents	2006	90
Uncited documents	2007	71
Uncited documents	2008	89
Uncited documents	2009	102
Uncited documents	2010	99
Uncited documents	2011	77
Uncited documents	2012	54
Uncited documents	2013	54
Uncited documents	2014	42
Uncited documents	2015	35
Uncited documents	2016	33
Uncited documents	2017	42
Uncited documents	2018	31
Uncited documents	2019	27
Uncited documents	2020	26
Uncited documents	2021	30
Uncited documents	2022	27
Uncited documents	2023	28
Cited documents	1999	23
Cited documents	2000	12
Cited documents	2001	16
Cited documents	2002	11
Cited documents	2003	7
Cited documents	2004	6
Cited documents	2005	5
Cited documents	2006	5
Cited documents	2007	15
Cited documents	2008	12
Cited documents	2009	16
Cited documents	2010	17
Cited documents	2011	19
Cited documents	2012	18
Cited documents	2013	15
Cited documents	2014	20
Cited documents	2015	25
Cited documents	2016	25
Cited documents	2017	18
Cited documents	2018	28
Cited documents	2019	32
Cited documents	2020	35
Cited documents	2021	33
Cited documents	2022	36
Cited documents	2023	35