Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad《西班牙金融与会计杂志》（季刊）. 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.
