摘要:This research was funded by the Spanish Ministry of Industry and Competitiveness under the ACCOUNTREG Project (Grant CSO2012- 396939). The authors would like to thank the two journal anonymous reviewers, Andrea Bianculli, Carlos Bravo, Ana Garcia, Cristel Koop, Ixchel Perez, Juan Carlos Triviño, Matthias vom Hau and the participants in the ACCOUNTREG project team for comments on earlier versions of this paper.