<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Bernate-Valbuena M.</author>
      <author>Gutiérrez-Nieto B.</author>
    </authors>
  </contributors>
  <titles>
    <title>Earnings management indicators as predictors of bankruptcy in Spanish companies</title>
    <secondary-title>Doc. trab. (Fac. Cienc. Econ. Empres. Univ. Zaragoza)</secondary-title>
  </titles>
  <doi/>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2025</year>
    <pub-dates>
      <date>2025</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>