Página oficial de la Revista Española de Financiación y Contabilidad (REFC)

SPANISH JOURNAL OF
FINANCE AND ACCOUNTING
(REFC)

SPANISH JOURNAL OF FINANCE AND ACCOUNTING Vol. XXXVIII- No 141 January - March 2009
Presentation of Number 141, by the editors.
PAPERS:
1) MariLuz Maté Sánchez Val, Domingo García Pérez de Lema and Fernando A. López Hernández - Spatial effects in the productivity convergence of spanish industrial SMEs.	13-36
2) Enrique José Jiménez Rodríguez, José Manuel Feria Domínguez and José Luis Martín Marín - Economic capital for operational risk: an application using the loss distribution approach.	37-56
3) Virginia Blanco Mazagatos, Esther de Quevedo Puente and Juan Bautista Delgado García - The financial structure of the family firm: Generation does matter.	57-74
4) José María Sánchez Vázquez, María L. Vélez Elorza and Juan M. Ramón Jerónimo - Management accounting uses: Empirical evidence within interorganizational relationships.	75-106
5) José Manuel Prado Lorenzo, Isabel María García Sánchez and Isabel Gallego-Álvarez -Characteristics of the board of directors and information in matters of corporate social responsability.	107-136

NOTICES OF DOCTORAL DISSERTATIONS:
Doctoral Thesis abstract on "La influencia del factor espacial en la productividad de la Pyme industrial", by María Luz Maté Sánchez Val.
Doctoral Thesis abstract on "La influencia del entorno social en el sistema contable. La imposibilidad de trasladar el modelo contable privado al público", by Rafael André Fernández.