<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Callao Gastón, Susana</author>
      <author>Cuéllar Fernández, Beatriz</author>
      <author>Jarne Jarne, José Ignacio</author>
    </authors>
  </contributors>
  <titles>
    <title>International differences in value relevanceof accounting data and explaining country factors</title>
    <secondary-title>Int. j. account. audit. perform. eval.</secondary-title>
  </titles>
  <doi>10.1504/IJAAPE.2006.011203</doi>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2006</year>
    <pub-dates>
      <date>2006</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>