Volume 5, 2005

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Contents

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
An Investigation of the Integrity of Internet Financial Reporting. Barry Smith and Aileen Pierce
New Technical and Normative Challenges for XBRL: Multidimensionality in the COREP Taxonomy1. Ignacio Boixo and Francisco Flores
A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting. Jason Zezhong Xiao, Michael John Jones and Andy Lymer
Empirical Evidence Concerning Smes Corporate Websites: Explaining Factors, Strategies and Reporting. Amalia García Borbolla, Manuel Larrán and Rafael López
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