The magazine "Análisis Financiero" published by the Spanish Institute of Financial Analysts is an essential reference for professionals of the financial analysis and for researchers of financial economics departments in Spanish universities.

In addition, it has become a meeting point between the experience and the vision of the market that the outstanding professionals of the financial world have, as well the research generated by teachers and professors of financial economics.

The editorial line that has been followed in recent years has been the one to combine the technical precision with practicality, in a way that is to deepen in future issues.

We also thank the institutions that, in the form of sponsorship, have contributed to the issue of the magazine, demonstrating its high sensitivity and support for research and training in the field of financial analysis.

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