SPANISH JOURNAL OF
FINANCE AND ACCOUNTING
Nº 115 Special Issue for the 26th Annual Congress of the EAA (Seville)
Presentation: Leandro Cañibano

• Begoña Giner Inchausti y Carmelo Reverte - The predictive ability of financial information for future earnings: a European perspective.

• Juan Manuel García-Lara y Araceli Mora Enguídanos - On the persistent understatement of shareholder´s equity around Europe.

• Jose Luis Ucieda - A decade of reconciliation to US GAAP. What have we learned?.

• Manuel Larrán Jorge y William Rees - Private Disclosure in the Spanish Capital Market: Evidence from Financial Analysts and Investor Relations Directors.

• Lourdes Torres Prada y Vicente Pina Martínez - Local government financial reporting in the USA and Spain. A comparative study.

• Carlos Larrinaga González y Manuel García-Ayuso - Environmental disclosure in Spain: Corporate characteristics and media exposure.