| Table of contents Journal of Economics, Finance and Administrative Science vol.18 no.35 Lima Dec. 2013 Editorial | | | | · In this issue Yamakawa T., Peter
| | | Articles | | | | · Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries Zehri, Fatma; Chouaibi, Jamel
| | | | · Are over-paid Chief Executive Officers better innovators? Jouber, Habib
| | | | · Optimal investment paths during the life cycle of a multi-funds system Arboleda Bedoya, Alejandra; Soto Quintero, Carlos Alberto; Gutiérrez Betancur, Juan Carlos
| | | | · Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firms Njah, Mouna; Jarboui, Anis
| | | | · Initial public offering and underpricing in the Mexican stock exchange Villarreal, Cuauhtemoc
| | | | · International transport as a competitive factor in foreign trade Zamora Torres, América Ivonne; Pedraza Rendón, Oscar H.
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