This paper discusses the long run effect of changes in the age distribution of Spanish population on the unemployment rate, disaggregated by sex and age segments in the light of cointegration theory given the non stationarity of the series. Four main results are obtained. First, empirical...

The essential aim of this article is to analyze the evolution of prices and real wages in Madrid between 1680 and 1800. The basic source for this research consists of the account books from different charity institutions. The main conclusions are: 1) after 1690, the cost of living in Madrid and...

El presente artículo pasa revista a los primeros escritos españoles tocando el tema de la historia de la contabilidad, desde unas simples menciones al mismo intercaladas en textos dedicados a otras materias hasta tratados dedicados a esta disciplina. Present paper reviews the first Spanish...