Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms

The draft amendments do not operate any more a distinction between different states of emergency; they repeal articles 120, 121and 122 and make it possible for the President to

H I is the incident wave height, T z is the mean wave period, Ir is the Iribarren number or surf similarity parameter, h is the water depth at the toe of the structure, Ru is the

Consequently, this research will advance the literature by providing empirical evidence of the effects of location on the sustainability performance of Spanish firms through

In the previous sections we have shown how astronomical alignments and solar hierophanies – with a common interest in the solstices − were substantiated in the

Nevertheless, the ratio of corporations using patents of introduction is higher than that obtained from the analysis of the entire patent system as a whole (around 8.5% from 1820

This section covers four issues regarding our dealer level data on output, software adoption, and profits: (i) we review the institutional details surrounding the change in the

Díaz Soto has raised the point about banning religious garb in the ―public space.‖ He states, ―for example, in most Spanish public Universities, there is a Catholic chapel

teriza por dos factores, que vienen a determinar la especial responsabilidad que incumbe al Tribunal de Justicia en esta materia: de un lado, la inexistencia, en el