Factores influyentes en las citaciones en contabilidad: un análisis de la REFC

This study analyses factors that could contribute to explain citation impact of papers published in the Spanish Journal of Finance and Accounting during 2008–2013 in three databases: WoS, Scopus and Google Academics. In addition, it also performs a classic bibliometric analysis determining the most cited articles, the most prolific authors and institutions, as well as the sources of citation. Multivariate analysis shows that the number of authors signing a paper, the number of total previous authors’ publications as well as the subject and language in which a paper is written are influencing citation factors. We also discuss about the possibilities for the journal to orientate the research focus.