• openAccess   Empirical analysis of the quality on risk disclosure by Spanish firms 

      González Rojas, Raquel Universitat Jaume I (2015-07-14)
      The conventional wisdom in the literature based on voluntary disclosure stressed that the amount of risk that companies disclose can be used as a proxy for the quality. However, when analysing the risk disclosure it ...
    • closedAccess   Leverage and GDP volatility 

      Torregrosa Torrejón, Alejandro Universitat Jaume I (2016-01-26)
      The Descriptive evidence, classify the firms: in firms with Leverage over the average, firms with Leverage down the average and firms with Leverage between the mean and median (the most efficient group). This part also ...