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Analysis of institutional authors

Grau-Vera, DavidAuthorSogorb-Mira, FranciscoCorresponding Author

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What Determines Intragroup Debt Financing? Spanish Evidence

Publicated to:Revista De Contabilidad-Spanish Accounting Review. 27 (1): 63-74 - 2024-01-01 27(1), DOI: 10.6018/rcsar.479961

Authors: Grau-Vera, David; Sogorb-Mira, Francisco

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Abstract

Keywords

Bank debtBusiness groupsCapital structureChoiceFirmsInternal capital marketsInternal capital-marketsIntragroup debt financingPecking order modelsPecking order theoryStructure decisionsTesting static tradeoffWorld

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Revista De Contabilidad-Spanish Accounting Review due to its progression and the good impact it has achieved in recent years, according to the agency Dialnet (Dialnet Métricas). In the year of publication of the work, 2024 there are still no calculated indicators, but in 2023, thus managing to position itself as a Q1 (Primer Cuartil).

Notably, the journal is positioned in the Quartile Q3 for the agency WoS (JCR), in the category Business, Finance, in the Quartile Q3 for the agency Scopus (SJR), in the category Accounting, classified as A in other national agencies such as CIRC, classified as C by the agency AGUAR.

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-06-02:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 23 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
  • Additionally, the work has been submitted to a journal classified as Diamond in relation to this type of editorial policy.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (Grau Vera, David) and Last Author (Sogorb Mira, Francisco).

the author responsible for correspondence tasks has been Sogorb Mira, Francisco.