Submitted on: 21 October 2016.
Revised on: 24 November 2016.
Accepted on: 10 December 2016.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
http://reply.papertrans.cn/3/285/28495/28495-22.png
Submitted on: 27 January 2014.
Revised on: 27 February 2014.
Accepted on: 27 March 2014.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
http://reply.papertrans.cn/3/285/28495/28495-24.png
Submitted on: 23 April 2005.
Revised on: 18 May 2005.
Accepted on: 27 May 2005.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 29 March 2003.
Revised on: 03 May 2003.
Accepted on: 12 May 2003.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
http://reply.papertrans.cn/3/285/28495/28495-27.png
Submitted on: 08 April 2003.
Revised on: 28 April 2003.
Accepted on: 21 May 2003.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 05 April 1998.
Revised on: 09 May 1998.
Accepted on: 06 June 1998.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 06 September 2012.
Revised on: 06 October 2012.
Accepted on: 29 October 2012.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad