SPANISH JOURNAL OF
FINANCE AND ACCOUNTING
Vol. XL - No 152 October - December 2011

1) Borja Amor Tapia, Carolina Bona Sánchez, Jerónimo Pérez Alemán and María T. Tascón Fernández - Earnings conservatism and litigation exposure in the banking industry.

2) Pedro Carmona Ibáñez and Alexandre Momparler Pechuán - Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country.

3) Iván Barreda-Tarrazona, Ainhoa Jaramillo-Gutiérrez, Daniel Navarro-Martínez and Gerardo Sabater-Grande - Risk attitude elicitation using a multi-lottery choice task: Real vs. hypothetical incentives.

4) Amalia Carrasco Gallego, Joaquina Laffarga Briones and Emiliano Ruiz Barbadillo - Cultural differences across countries and access of woman to boards of directors.

5) Juan Pablo Zorrilla Salgador, Maria Gracia Rodríguez Brito and Carolina Rodríguez Donate - Analysis from determinants of collateral requirements: Empirical evidence from Chile.

6) Juan Luis Gandía and María Dolores Montagud - Innovative teaching methods and students academic performance: An empirical study on cost accounting education.