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Submitted on: 09 July 2005.
Revised on: 01 August 2005.
Accepted on: 29 August 2005.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
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Submitted on: 15 September 2008.
Revised on: 02 October 2008.
Accepted on: 09 October 2008.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
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Submitted on: 05 June 2019.
Revised on: 25 June 2019.
Accepted on: 30 June 2019.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 22 November 2008.
Revised on: 11 December 2008.
Accepted on: 29 December 2008.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 12 June 2011.
Revised on: 29 June 2011.
Accepted on: 21 July 2011.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad