<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000301050</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1629</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The explanatory factors of segments disclosure in non-financial entities listed in European markets]]></article-title>
<article-title xml:lang="es"><![CDATA[Los factores explicativos de la divulgación por segmentos en entidades no financieras cotizadas en los mercados europeos]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Amado]]></surname>
<given-names><![CDATA[Pedro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Albuquerque]]></surname>
<given-names><![CDATA[Fábio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodrigues]]></surname>
<given-names><![CDATA[Nuno]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Politécnico de Lisboa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>spe2</numero>
<fpage>1050</fpage>
<lpage>1072</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000301050&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000301050&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000301050&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Segment reporting (external) is a relevant tool for investors and other stakeholders, as the information is presented in a divisional way, enabling more accurate analysis to be made for decision making. However, reporting entities do not always assure the inherent potential of segment reporting. This research aims to identify the explanatory factors that may influence the level of segment disclosure. For this purpose, we have investigated the segment disclosures presented in accordance with the International Financial Reporting Standards (IFRS) 8 of the International Accounting Standards Board (IASB), as adopted by the European Union, based on consolidated reports and accounts (for the year 2015) of a sample of 91 entities from the Portuguese Stock Index (PSI-20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) and OMX Nordic 40 (OMX-N40). The findings indicate that size is directly related to both the number of operating segments disclosed and the level of disclosure required for each segment. Further, the latter seems to be also influenced by the existence of barriers to entry (directly) and the degree of internationalisation (inversely).]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: La información por segmentos (externa) es una herramienta relevante para los inversores y otras partes interesadas, una vez que la información se presenta en un punto divisional, que permite más precisión de análisis para la tomada de decisión. Sin embargo, las entidades que los reportan no siempre garantizan el inherente potencial de la información por segmentos. Esta investigación se basa en identificar los factores explicativos que pueden influir en el nivel de la divulgación de la información por segmentos. Para este propósito, hemos investigado la divulgación por segmentos presentada en conformidad con las International Financial Reporting Standards (IFRS) 8 del International Accounting Standards Board (IASB), tal cual, adoptada por la Unión Europea, basado en informes y cuentas consolidadas (para el año 2015) de una muestra de 91 entidades del Portuguese Stock Index (PSI 20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) y OMX Nordic 40 (OMX-N40). Los resultados indican que el tamaño es directamente relacionado con el número de segmentos presentados y el nivel de divulgación requerido para cada segmento. Además, el último parece que también está afectado por la existencia de barreras a la entrada (directamente) y el grado de internacionalización (inversamente).]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[M40]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[M49]]></kwd>
<kwd lng="en"><![CDATA[Presentation]]></kwd>
<kwd lng="en"><![CDATA[Disclosures]]></kwd>
<kwd lng="en"><![CDATA[IFRS 8]]></kwd>
<kwd lng="en"><![CDATA[Segment reporting]]></kwd>
<kwd lng="en"><![CDATA[Operating segments]]></kwd>
<kwd lng="es"><![CDATA[M40]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[M49]]></kwd>
<kwd lng="es"><![CDATA[Presentación]]></kwd>
<kwd lng="es"><![CDATA[Informes]]></kwd>
<kwd lng="es"><![CDATA[IFRS 8]]></kwd>
<kwd lng="es"><![CDATA[Información por segmentos]]></kwd>
<kwd lng="es"><![CDATA[Segmentos de explotación]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alanezi]]></surname>
<given-names><![CDATA[F.S.]]></given-names>
</name>
<name>
<surname><![CDATA[Alfaraih]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Alshammari]]></surname>
<given-names><![CDATA[S. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Operating segments (IFRS 8): Required disclosure and specific-characteristics of Kuwaiti listed companies]]></article-title>
<source><![CDATA[International Business Research]]></source>
<year>2016</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>136-53</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aleksanyan]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Danbolt]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Segment reporting: Is IFRS 8 really better?]]></article-title>
<source><![CDATA[Accounting in Europe]]></source>
<year>2015</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>37-60</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alfaraih]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Alanezi]]></surname>
<given-names><![CDATA[F. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[What explains variation in segment reporting? Evidence from Kuwait]]></article-title>
<source><![CDATA[International Business and Economics Research Journal]]></source>
<year>2011</year>
<volume>10</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>31-46</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Altinta&#351;]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Switching to IFRS 8 and its impact on the Turkish listed companies]]></article-title>
<source><![CDATA[Sosyal Bilimler Dergisi]]></source>
<year>2010</year>
<numero>2</numero>
<issue>2</issue>
<page-range>98-107</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bugeja]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Czernkowski]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Moran]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of the management approach on segment reporting]]></article-title>
<source><![CDATA[Journal of Business Finance &amp; Accounting]]></source>
<year>2015</year>
<volume>42</volume>
<numero>(3) &amp; (4)</numero>
<issue>(3) &amp; (4)</issue>
<page-range>310-66</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Crawford]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Extance]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Helliar]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Power]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Operating segments: The usefulness of IFRS 8]]></source>
<year>2012</year>
<publisher-loc><![CDATA[Edinburgh ]]></publisher-loc>
<publisher-name><![CDATA[ICAS - Institute of Chartered Accountants in Scotland]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franzen]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Wei&#946;enberger]]></surname>
<given-names><![CDATA[B. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The adoption of IFRS 8 - no headway made? Evidence from segment reporting practices in Germany]]></article-title>
<source><![CDATA[Journal of Applied Accounting Research]]></source>
<year>2015</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>88-113</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gonçalves]]></surname>
<given-names><![CDATA[T. P.]]></given-names>
</name>
</person-group>
<source><![CDATA[O contributo da informação por segmentos nos testes de imparidade ao goodwill - Aplicação ao caso da EDP no segmento EDP Renováveis]]></source>
<year>2015</year>
<publisher-name><![CDATA[Instituto Superior de Contabilidade e Administração de Lisboa (ISCAL), Instituto Politécnico de Lisboa]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally]]></article-title>
<source><![CDATA[Abacus]]></source>
<year>1988</year>
<volume>24</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-15</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Harris]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The association between competition and managers' business segment reporting decisions]]></article-title>
<source><![CDATA[Journal of Accounting Research]]></source>
<year>1998</year>
<volume>36</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>111-28</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hope]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study]]></article-title>
<source><![CDATA[Journal of Accounting Research]]></source>
<year>2003</year>
<volume>41</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>235-72</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Herrmann]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Thomas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>1996</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kang]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[S. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Segment reporting practices in Australia: Has IFRS 8 made a difference?]]></article-title>
<source><![CDATA[Australian Accounting Review]]></source>
<year>2013</year>
<volume>23</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>232-43</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leung]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
<name>
<surname><![CDATA[Verriest]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of IFRS 8 on geographical segment information]]></article-title>
<source><![CDATA[Journal of Business Finance &amp; Accounting]]></source>
<year>2015</year>
<volume>42</volume>
<numero>(3) &amp; (4)</numero>
<issue>(3) &amp; (4)</issue>
<page-range>273-309</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leuz]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Proprietary versus Non-Proprietary Disclosures: Evidence from Germany]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Leuz]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Pfaff]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Hopwood]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy and Practice]]></source>
<year>2004</year>
<publisher-name><![CDATA[Oxford University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lucchese]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Di Carlo]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of IFRS 8 on segment disclosure practice: Panel evidence from Italy]]></article-title>
<source><![CDATA[International Journal of Accounting and Financial Reporting]]></source>
<year>2016</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>96-126</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nichols]]></surname>
<given-names><![CDATA[N. B.]]></given-names>
</name>
<name>
<surname><![CDATA[Street]]></surname>
<given-names><![CDATA[D. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Cereola]]></surname>
<given-names><![CDATA[S. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>2012</year>
<volume>21</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>79-105</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Obradovi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Karapavlovi&#263;]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[External segment reporting in the Republic of Serbia]]></article-title>
<source><![CDATA[Economic Themes]]></source>
<year>2016</year>
<volume>54</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>155-76</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pardal]]></surname>
<given-names><![CDATA[P. N.]]></given-names>
</name>
</person-group>
<source><![CDATA[Relato financeiro por segmentos em Portugal: Análise à implementação da Diretriz Contabilística no 27]]></source>
<year>2008</year>
<publisher-name><![CDATA[Instituto Superior de Ciências do Trabalho e da Empresa]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pardal]]></surname>
<given-names><![CDATA[P. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Morais]]></surname>
<given-names><![CDATA[A. I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Segment reporting under IFRS 8 - evidence from Spanish listed firms]]></article-title>
<source><![CDATA[Actas del XVI Congreso AECA -Nuevo modelo económico: Empresa, Mercados y Culturas]]></source>
<year>2011</year>
<page-range>1-24</page-range><publisher-loc><![CDATA[Granada ]]></publisher-loc>
<publisher-name><![CDATA[AECA - Asociación Española de Contabilidad y Administración de Empresas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pardal]]></surname>
<given-names><![CDATA[P. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Morais]]></surname>
<given-names><![CDATA[A. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Curto]]></surname>
<given-names><![CDATA[J. D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Competitive harm and business segment reporting under IFRS 8: Evidence from European Union listed firms]]></source>
<year>2015</year>
<conf-name><![CDATA[ 38European Accounting Association Annual Congress]]></conf-name>
<conf-loc>Glasgow </conf-loc>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Prather-Kinsey]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Meek]]></surname>
<given-names><![CDATA[G. K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of revised IAS 14 on segment reporting by IAS companies]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2004</year>
<volume>13</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>213-34</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Prencipe]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Proprietary costs and determinants of voluntary segment disclosure: Evidence from Italian listed companies]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2004</year>
<volume>13</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>319-40</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Street]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>2002</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>51-76</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Véron]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<source><![CDATA[EU adoption of the IFRS 8 standard on operating segments: Note for the ECON Committee of the European Parliament 21 September 2007]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Bruxelas ]]></publisher-loc>
<publisher-name><![CDATA[Bruegel Institute]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wallace]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Naser]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Mora]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain]]></article-title>
<source><![CDATA[Accounting and Business Research]]></source>
<year>1994</year>
<volume>25</volume>
<numero>97</numero>
<issue>97</issue>
<page-range>41-53</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
