| Machine Learning and Statistical Techniques. An Application to the Prediction of Insolvency in Spanish Non-life Insurance Companies Zuleyka Díaz, María Jesús Segovia, José Fernandez and Eva María del Pozo Published June 2005 |  |
| An Investigation of the Integrity of Internet Financial Reporting Barry Smith and Aileen Pierce Published June 2005 | |
| New Technical and Normative Challenges for XBRL: Multidimensionality in the COREP Taxonomy Ignacio Boixo and Francisco Flores Published June 2005 | |
| A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting Jason Zezhong Xiao, Michael John Jones and Andy Lymer Published December 2005 | |
| Empirical Evidence Concerning Smes Corporate Websites: Explaining Factors, Strategies and Reporting Amalia García-Borbolla, Manuel Larrán and Rafael López Published December 2005 | |
| Modeling the Subjectivity in the Target Costing Process: An Experimental Approach Based on the Fuzzy Logic Concepts Fernando Dal-Ri, José Alonso and Cesar Duarte Published December 2005 | |
