0011-1503 0011-1503 S0011-15032010000100118 10.22201/iifs.18704905e.2010.909 Spain 00 00 2010 00 00 2010 42 124 118 125 2008 5 1 1 129-39 2004 1997 173-204 2001 1995 1996 2a 2007 15 3 3 276-95 2005