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Submitted on: 19 April 1999.
Revised on: 20 May 1999.
Accepted on: 15 June 1999.
Revista de Contabilidad-Spanish Accounting Review
Submitted on: 27 July 2020.
Revised on: 26 August 2020.
Accepted on: 20 September 2020.
Revista de Contabilidad-Spanish Accounting Review
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Submitted on: 24 June 2010.
Revised on: 29 July 2010.
Accepted on: 20 August 2010.
Revista de Contabilidad-Spanish Accounting Review
Submitted on: 06 June 2009.
Revised on: 29 June 2009.
Accepted on: 15 July 2009.
Revista de Contabilidad-Spanish Accounting Review
Submitted on: 12 August 2002.
Revised on: 28 August 2002.
Accepted on: 13 September 2002.
Revista de Contabilidad-Spanish Accounting Review
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