Vol. 23 (2022)

Published July 12, 2022
Publicación continua

Artículos

Carlos Orlando Rico Bonilla
The value relevance of financial information in Colombia. An empirical study
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Michael Andrés Díaz Jiménez, Ruth Alejandra Patiño Jacinto, Julián David Sandoval Alarcón, Diego Alexander Quintanilla Ortiz
1-26
Market value in government entities in Colombia. Results of the transition
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Jimmy Bolaño Tarrá, Jorge Pons y García
1-24
Accounting education and curricular reforms: A proposal from internationalization at home
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Jony Alexander Acevedo-Alonso, Diana Gutiérrez-Montoya
1-26
Interpreting financial asset valuation practices in Bogota’s SMEs
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Marcelo Mantilla-Falcón, Dayana Rosales-Martínez, Bertha Sánchez-Herrera
1-14
Accounting epistemology and academic training: two opposing worlds
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Ceila Maria Pedrosa do Nascimento, Josiane Aparecida de Campos, Marta Cristina Pelucio-Grecco, Fabiana Lopes da Silva, Isamara Silva Cota
1-15
Comparison of wealth distribution generated by the retail sector: before and during the Brazilian economic crisis that began in 2014
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Ricardo Adriano Antonelli, Henrique Portulhak, Ademir Clemente , Cícero Aparecido Bezerra
1-19
Análisis de situaciones éticamente inadecuadas percibidas por los profesores de Contaduría en la publicación de sus investigaciones en Brasil
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Oscar Darío Velásquez Graciano
1-23
Measurement of contingent liabilities for disputes and lawsuits against government entities, Colombian experience
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Maurício Corrêa da Silva, João Carlos Hipólito Bernardes do Nascimento, José Dionísio Gomes da Silva
1-27
Analysis on the budget execution of the Brazilian Federal Government in health and education, 2000-2018, from the perspective of Punctuated Equilibrium Theory
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Clide Palacios, Carlos Rafael Coppa , Luciano Palazesi , Luciana Inés Ruiz
1-19
COMPARATIVE ANALYSIS OF THE ASSURANCE OF SUSTAINABILITY REPORTS IN ARGENTINA
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Ericka Mendieta Tumbaco, Oswaldo Navarrete Carreño, Maritza Romero Molina
Impact of the implementation of internal control based on the COSO method, on the profitability of SMEs in the commercial sector of Guayaquil, Ecuador
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Maria Eugenia Vogt, Marcela Porporato
Crypto assets as a source of financing for SMEs. The case of Argentina
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Jorge Alberto Rivera Godoy, Diego Fernando Arcila Bautista, Diana Marcela Rojas Murillo
Effectiveness and EVA of the floriculture sector in Colombia, 2014-2019
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Adolfo León Llanos Ceballos, Orlando Posada Orrego
Accounting research: ontological and epistemological scenarios for its potentiation
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Carmen Elena Collante Caiafa , Gleinys Julieth Caballero Urieles
Analysis of postgraduate training in the accounting discipline from the acceptance of IFRS in a Colombian department, 2009-2018
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Viviana Pérez Mejía
Analysis of the tax burden associated with the income tax of salaried natural persons in Colombia, 2012-2020, with equity approach
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Ana Milena Padilla Ospina, Javier Humberto Ospina Holguín
Are there differences between the financial performance of exporting and non-exporting SMEs in Colombia?
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Everton da Silveira Farias, Diogo Cabeda, Marco Antônio dos Santos Martins, Mauro Mastella
1-17
Accounting choices and determinant characteristics in the tax neutrality of Brazilian public companies after International Financial Reporting Standards (IFRS) adoption
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