<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Callao Gastón, S.</author>
      <author>Ferrer García, C.</author>
      <author>Jarne Jarne, J. I.</author>
      <author>Laínez Gadea, J. A.</author>
    </authors>
  </contributors>
  <titles>
    <title>IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance</title>
    <secondary-title>Adv. Account.</secondary-title>
  </titles>
  <doi>10.1016/j.adiac.2010.08.003</doi>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2010</year>
    <pub-dates>
      <date>2010</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>