1. What is Marriage?
by Sherif Girgis (Princeton University Department of Philosophy) and Robert George (Princeton University – Department of Politics) and Ryan T. Anderson (University of Notre Dame Department of Political Science)

2. Shareholder Return and Value Creation of 125 Spanish Companies in 2010 (Rentabilidad y Creación de Valor de 125 Empresas Españolas en 2010) (Spanish)
by Pablo Fernandez (University of Navarra – IESE Business School) and Javier Aguirreamalloa (affiliation not provided to SSRN) and Luis Corres Avendaño (IESE)

3. A Quantitative Approach to Tactical Asset Allocation
by Mebane T. Faber (Cambria Investment Management)

4. Why do CFOs Become Involved in Material Accounting Manipulations?
by Mei Feng (University of Pittsburgh – Katz Graduate School of Business) and Weili Ge (University of Washington – Michael G. Foster School of Business) and Shuqing Luo (National University of Singapore (NUS)) and Terry J. Shevlin (University of Washington – Michael G. Foster School of Business)

5. Telefonica: 1991-2010 (Spanish)
by Pablo Fernandez (University of Navarra – IESE Business School) and Javier Aguirreamalloa (affiliation not provided to SSRN) and Luis Corres Avendaño (IESE)