@article{CallaoGastón:165271,
      author        = "Callao Gastón, S. and Ferrer García, C. and Jarne Jarne,
                       J. I. and Laínez Gadea, J. A.",
      title         = "{IFRS adoption in Spain and the United Kingdom: Effects on
                       accounting numbers and relevance}",
      year          = "2010",
}