Roberto García-Fernández
(Roberto García-Fernández)
Personal Details
First Name: | Roberto |
Middle Name: | |
Last Name: | García-Fernández |
Suffix: | |
RePEc Short-ID: | pga1329 |
[This author has chosen not to make the email address public] | |
Affiliation
Departamento de Contabilidad
Facultad de Economía y Empresa
Universidad de Oviedo
Oviedo, Spainhttp://www.uniovi.es/departamentos/contabilidad
RePEc:edi:dbovies (more details at EDIRC)
Research output
Jump to: ArticlesArticles
- Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
- Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023. "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, vol. 47(2).
- Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021. "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
- Alejandra Boto-Álvarez & Roberto García-Fernández, 2020. "Implementation of the 2030 Agenda Sustainable Development Goals in Spain," Sustainability, MDPI, vol. 12(6), pages 1-31, March.
- Elena Fernández-Rodríguez & Roberto García-Fernández & Antonio Martínez-Arias, 2019. "Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
- González-Díaz, Belén & García-Fernández, Roberto & López-Díaz, Antonio, 2015. "Auditor tenure and audit quality in Spanish state-owned foundations," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 115-126.
- García Fernández, Roberto & López Díaz, Antonio & González Díaz, Belén, 2008. "Economic Analysis Of State-Owned Companies. Effects Of The 1996 Modernization Programme," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 17(2).
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Articles
- Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023.
"Tax avoidance and earnings management: a neural network approach for the largest European economies,"
Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
Cited by:
- Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023. "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, vol. 47(2).
- Olfa Ben Salah, 2024. "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 29-49, January.
- Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021.
"Business and institutional determinants of Effective Tax Rate in emerging economies,"
Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
Cited by:
- Anton, Sorin Gabriel & Nucu, Anca Elena Afloarei, 2022. "On the role of institutional factors in shaping working capital management policies: Empirical evidence from European listed firms," Economic Systems, Elsevier, vol. 46(2).
- Alejandra Boto-Álvarez & Roberto García-Fernández, 2020.
"Implementation of the 2030 Agenda Sustainable Development Goals in Spain,"
Sustainability, MDPI, vol. 12(6), pages 1-31, March.
Cited by:
- Yi Cheng & Haimeng Liu & Shaobin Wang & Xuegang Cui & Qirui Li, 2021. "Global Action on SDGs: Policy Review and Outlook in a Post-Pandemic Era," Sustainability, MDPI, vol. 13(11), pages 1-25, June.
- González-Díaz, Belén & García-Fernández, Roberto & López-Díaz, Antonio, 2015.
"Auditor tenure and audit quality in Spanish state-owned foundations,"
Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 115-126.
Cited by:
- Ionela-Corina CHERSAN, 2019. "Audit Quality and Several of Its Determinants," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-93.
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