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Submitted on: 19 January 2014.
Revised on: 05 February 2014.
Accepted on: 12 February 2014.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 09 January 2008.
Revised on: 01 February 2008.
Accepted on: 20 February 2008.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 02 October 2014.
Revised on: 26 October 2014.
Accepted on: 18 November 2014.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 15 May 2000.
Revised on: 29 May 2000.
Accepted on: 16 June 2000.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Submitted on: 14 July 2003.
Revised on: 21 August 2003.
Accepted on: 10 September 2003.
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad