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 144 October - December 2009
Presentation of Number 144, by the editors.
PAPERS:
1) Laura Andreu, José Luis Sarto and Luis Vicente Gimeno - Evaluating the style portfolio performance of Spanish equity pension plans.	545-578
2) Josep M. Argilés and Josep García-Blandón - Cost stickiness revisited: empirical application for farms.	579-605
3) Milagros Vivel Búa, Luis Otero González, Sara Fernández López and Pablo Durán Santomil - Analysis of currency hedging decision with foreign debt in the Spanish market.	607-645

TECHNICAL NOTES:
A note on "Background and recent developments in fair value measurement: From FASB's 1996 four decisions to the recent fi nancial crisis", by Felipe Herranz Martín and Beatriz García Osma.
A note on "Research on social and environmental accounting in Southern European countries", by Manuel Castelo Branco and Catarina Delgado.
A note on "Sustainability reports as a tool to manage sustainability", by Igor Álvarez Etxeberria.