Artículos

Structured Literature Review (SLR) on Key Factors for Citizen Participation in Social Oversight of Public Administration

Mônica Maria Lima Fonseca, José Paulo Cosenza, Cíntia de Melo de Albuquerque Ribeiro
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Business Resilience in MSMEs: Evidence from Ecuador

Gabriela Duque-Espinoza, Fernando Córdova-León, Adrián Sigüencia-Muñoz
1-27
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Relationship between earnings management, impairment losses, and life cycle stages in Brazilian companies

Rosana Pinho Galiza, Odilanei Morais dos Santos
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Analysis of the Structure and Formation of Social Networks in Published Studies on the Accounting Pronouncements Committee in the Brazilian Academic Field

Henrique César Melo Ribeiro
1-36
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Harassment and Sexual Abuse of Women in the Accounting Profession

Laura Ximena Lasso Lerma, Candy Chamorro Gonzalez, Efrén Danilo Ariza Ruiz
1 - 33
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Contingency Factors and Cost Leadership as a Basis for Competitive Strategy: A Study in the Context of Brazilian Small Businesses

Sabrina De Almeida, Emily Tavares Pessoa Maciel, Wenner Glaucio Lopes Lucena , Viviane da Costa Freitag
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Tax Culture and Tax Compliance Among Fourth Category Income Earners in Peru

Luis Gerardo Gómez Jacinto, Fredy Armando Elías Quinde, Mabel Alejandra Vásquez de la Cruz
1-22
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Influence of Turnover and Margin on Profitability in the Non-Cyclical Consumer Sector Listed on the Brazilian Stock Exchange

Xiomara Esther Vazquez Carrazana, Neirilaine Silva de Almeida, Gilberto José Miranda
1-20
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Analysis of Empirical Studies on the Effect of IFRS on the Cost of Equity Capital

Jorge Fernando García Carrillo, Miguel Ángel Laverde Sarmiento, Juan Carlos Lezama Palomin
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LGBTIQ+ Individuals in Accounting and Auditing Firms in Colombia: Perceptions and Their Role in the Workplace

Candy Chamorro González, Ruth Alejandra Patiño-Jacinto, Lea Katharina Reiss
1-25
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Contribution of Socio-environmental Disclosures and Company Characteristics to Information Asymmetry Minimization: Evidence from Latin America

Rodrigo Almeida Mainardi, Rogério Hauschildt , Larissa Degenhart
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Strategic Direction (SD) and Financial Profitability of Colombian Tourism Sector Companies

Jazmin Chaverra Marquez, Miguel Arce Gisbert, Candy Chamorro Gonzalez
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Recognition vs. Disclosure of Investment Properties: Determinants of the Brazilian Market

Antonielle Pagnussat, Talles Vianna Brugni, Danilo Monte-Mor, Bruna Camargos Avelino
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