SPANISH JOURNAL OF FINANCE AND ACCOUNTING Vol. XXXIX - No 145 January - March 2010
PAPERS:
1) Miguel Ángel Acedo Ramírez and Francisco Javier Ruiz Cabestre - Influence of the admission to quotation of new shares with different economic rights on the liquidity and trading activity of stocks outstanding.
2) Mariano González Sánchez and Juan M. Nave Pineda - Efficiency in market risk measures techniques face to crisis situations.
3) Juan Monterrey Mayoral and Amparo Sánchez Segura - Differences in tax aggressiveness between family and non-family companies). Discussion, by Elena Fernández Rodríguez
4) Magda Lizet Ochoa Hernández, M. Begoña Prieto Moreno and Alicia Santidrián Arroyo - The implementation and use of information Systems on intellectual capital. An exploratory and empirical analysis of companies in Castile and Leon: ideas for reflection.
NOTICES OF DOCTORAL DISSERTATIONS:
Doctoral Thesis abstract on "Financial management of Spanish pension plans: Comparison to the UK market", by Laura Andreu Sánchez.
Doctoral Thesis abstract on "El estudio de los sistemas de enforcement en la Unión Europea a través de tres trabajos de investigación", by Elena de las Heras Cristóbal
TECHNICAL NOTES:
A note on "Implicaciones contables de la adopción de la IFRIC 12 sobre concesiones de servicios públicos,", by Leandro Cañibano Calvo and Ana Gisbert Clemente.
A note on "¿Se debería aplicar el valor razonable a todos los instrumentos fi nancieros? Opiniones y argumentos,", by José Morales Díaz.
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