Amador Durán‐Sánchez

The Spanish Journal of Finance and Accounting (SJFA) is a leading international journal in the field of accounting and finance, which was founded in 1972 with the aim of serving as a platform for dissemination at the service of academics, researchers and accounting and business professionals. The aim of this research is to examine the development of the SJFA journal from its creation to the present day, with the purpose of identifying the journal’s trend through published articles, authors, the most productive institutions and countries, and research topics, as well as citation patterns (most cited papers and typology of citing articles). The methodology used is bibliometric analysis and the data on which the bibliometric indicators are applied are taken from the Scopus database. This study also develops a graphical mapping of the bibliometric material by using the visualisation of similarities software. These graphs represent keyword co-occurrence, citation and co-citation analysis, and Journal Co-citation Analysis. The results show a significant growth of the journal over time, both in terms of the number and diversity of documents published and citations received, which has contributed to the positive evolution in terms of its impact and visibility. It is noteworthy that the journal is becoming more geographically diverse. The main topics covered in the journal are accounting and auditing management, and performance management. Papers dealing with topics related to management accounting, auditing, and management control, together with earnings management, accounting history and accounting regulation, stand out in terms of number of papers. Both topics are mediated by the subject of corporate governance.

Debates on how growth and urbanization affect the environment have been intense, but they lack the global perspective. Therefore, this research examined those relationships, and to a greater extent other forms of global environmental degradation, such as foreign direct investment (FDI). It also explored the relationships between industrialization and technologies. The results, using Westerlund cointegration and quantile regressions over the period 1995–2017, show cointegration and regional heterogeneities in the environmental transmissions of economic development, industrialization, renewable energy, urbanization and FDI. The results show that economic development generates more environmental degradation in all quantiles at a global level, whereas urbanization and renewable energy reduce environmental degradation in all quantiles, with the highest effect being in the upper quantiles. On the other hand, industrialization affects the lower quantiles negatively and significantly but affects the upper quantiles positively. Finally, the empirical analysis supports the paradise haven or pollution halo hypothesis (PHH) for the 40th, 50th, 60th and 80th quantiles. This suggests that FDI inflows have a detrimental effect on the host country for these quantiles. Therefore, among the objectives of the policies are to give priority to more sustainable economic growth processes, which contribute to reducing environmental degradation, and furthermore to reinforce strict environmental laws on investment inflows and to build sustainable urbanization and industrialization processes for countries.

Beer is popular worldwide and it is considered the oldest and most consumed alcoholic beverage in the world. At the global production level, most of the market is dominated by a few multinational companies, but in recent years, craft beers have gained market share. In addition to being independent and produced on a smaller scale, the main characteristic of craft breweries is their broad differentiation capacity, attracting consumers who demand products that are more committed to sustainability and the environment, as well as being willing to pay higher prices for goods in line with their life philosophy. Their great popularity aroused the interest of researchers throughout the world, leading to the proliferation of a large number of scientific articles that address the production and consumption of craft beer. This research aims to identify and analyze the scientific production that addresses Craft Beer. A bibliometric analysis is used as the methodology to obtain the following information regarding the subject over the years: growth and coverage, article citations (quality indicator), the most relevant authors, etc., which will be useful information for researchers. The two main international databases, WoS and Scopus are used for document tracking and 137 articles are identified. The results show that this is a recent area of study, since researchers only started showing interest in the subject in 2015; 90% of the documents have been published in the last 5 years. Most of the authors are transient with a single authorship, so the production is low (productivity index 1.18). Therefore, the study area is incipient and is considered of great potential for researchers.