1. Law 22/2003, Spanish Insolvency Act 22-2003;BOE (Official State Bulletin),2003
2. Plan General de Contabilidad. Real Decreto 1514/2007 law;BOE (Official State Bulletin),2007
3. Spanish Securities Markets Commission, Madrid;Unified Code of Good Corporate Governance (UCG) Code,2013
4. Royal Legislative Decree 1/2010, of July 2, approving the consolidated text of the Capital Companies Law;Capital Companies Law,2010
5. Board structure and ownership in Malaysia: The case of distressed listed companies;Abdullah;Corp. Gov.,2006