1		| Jorge Tua Pereda
2		Control Problems in Distribution Channels: Empirical Evidence of Management Control Systems Contributions | (1) José M. Sánchez Vázquez; (2) María L. Vélez Elorza; (3) Juan M. Ramón Jerónimo.
3		Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation | (1) Margaret Woods; (2) Kevin Dowd; (3) Christopher Humphrey
4		Evaluation of the utility of the financial information elaborated by the small company: | (1) Patricia Milanés Montero; (2) Joaquín Texeira Quirós
5		Benchmarking in Public Hospitals under Cost Accounting Information | Beatriz García Cornejo
6		Accounting Reform and Business Law | Francisco Vicent Chuliá
7		Usefulness of Non-Profit Private Entities Financial Reporting for Management Purposes | (1) Ana J. Bellostas Pérez-Grueso; (2) Isabel Brusca Alijarde; (3) José M. Moneva Abadía, Universidad de Zaragoza
8		| (1) Laura Parte Esteban; (2) María del Carmen Gonzalo Angulo; (3) José Antonio Gonzalo Angulo
9		Explanatory Factors of Presentations to Analysts in Spanish Firms | (1) Emma García-Meca; (2) Isabel Martínez Conesa¸ (3) Manuel Larrán Jorge
10		The Partialityo of the Balance Sheet Updating Measures, Via a Study of the Most Important Absences in the 1996 Law | (1) José María Carlos Álvarez López; (2) Manuel Cano Rodríguez; (3) Juan Luis Lillo Criado