Espín, Felipe Compán, and María del Carmen Valls Martínez María del Carmen Valls Martínez. “Pension Plans in Spain. Profitability Analysis”. BOHR International Journal of Business Ethics and Corporate Governance 1, no. 1 (December 28, 2022): 30–38. Accessed November 16, 2024. https://journals.bohrpub.com/index.php/bijbecg/article/view/38.