SPANISH JOURNAL OF
FINANCE AND ACCOUNTING
Vol. XXXVI- Nº133 January - March 2007
Presentation: José Antonio Gonzalo Angulo

• Valentín Azofra Palenzuela, Paolo Saona Hoffman y Eleuterio Vallelado González - Growth opportunities and ownership structure as determinants of Spanish firms leverage.

• Mercedes Bernal Lloréns y Juan Pedro Sánchez Ballesta - Financial disclosures by Spanish banks of issue in the middle of the 19th Century.

• Domingo Javier Santana Martín, Carolina Bona Sánchez y Jerónimo Pérez Alemán - Ownership structure and informativeness of the accounting profits.

• Javier De Andrés Suárez, Elena Cabal García y Carlos Fernández Méndez - Economic effects of the qualified audit reports. Factors determining the market reaction face to the qualifications.

• Francisco Javier Husillos Carqués - An approach to the environmental disclosures of the listed Spanish firms from the legitimacy theory.

• Lucy Amigo Dobaño y Francisco Rodríguez de Prado - Changes in the stock-exchange behavior of technological firms shares produced by futures and options expiration date.

• María Jesús Such Devesa y Laura Parte Esteban - The financing of productive activity: an empirical approximation to the factors determinig the decisions of indebtedness of the hotel industry companies.

• Begoña Giner Inchausti - Accounting for emission rights: an international perspective.