Submitted on: 20 December 2004.
Revised on: 10 January 2005.
Accepted on: 22 January 2005.
Revista de Contabilidad-Spanish Accounting Review
Submitted on: 11 November 2015.
Revised on: 27 November 2015.
Accepted on: 24 December 2015.
Revista de Contabilidad-Spanish Accounting Review
Submitted on: 23 December 2005.
Revised on: 11 January 2006.
Accepted on: 17 January 2006.
Revista de Contabilidad-Spanish Accounting Review
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Submitted on: 04 December 2012.
Revised on: 04 January 2013.
Accepted on: 14 January 2013.
Revista de Contabilidad-Spanish Accounting Review
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