<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Callao Gastón, Susana</author>
      <author>Jarne Jarne, José Ignacio</author>
      <author>Laínez Gadea, José Antonio</author>
    </authors>
  </contributors>
  <titles>
    <title>Adoption of IFRS inSpain: effect on the comparability and relevance of financial reporting</title>
    <secondary-title>J. int. account. audit. tax.</secondary-title>
  </titles>
  <doi>10.1016/j.intaccaudtax.2007.06.002</doi>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2007</year>
    <pub-dates>
      <date>2007</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>