SPANISH JOURNAL OF
FINANCE AND ACCOUNTING
Vol. XL - No 150 April - June 2011

1) Javier Husillos, Carlos Larrinaga González and María José Álvarez Gil - The emergence of triple bottom line reporting in Spain.

2) Carlos López Gutierrez, Myriam García Olalla and Begoña Torre Olmo - Economic valuation of the efficiency of bankruptcy systems: An international empirical analysis.

3) Bernardino Benito, Francisco Bastida and María Dolores Guillamón - Evaluation of local government debt in Spain.

4) Juan Monterrey Mayoral and Amparo Sánchez Segura - Determinants of earnings persistence.

5) Begoña Giner Inchausti and Francisca Pardo Pérez - Value relevance of the comprehensive income versus net income: and European perspective.