Vol. 19 No. 48 (2018)

Published March 4, 2019

Artículos

Cesar Augusto Lucas Ortegón
1-12
Constitution of petty cash in territorial entities. A limit to administrative discretion
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Michael Andrés Díaz Jiménez, Julián Alberto  Gutiérrez López, Ruth Alejandra Patiño Jacinto
1-12
Valuation of assets for public use in the accounting model of government entities in Colombia. An approximation from the hedonic prices
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Ademir Clemente, Flávio Ribeiro, Romualdo Douglas Colauto
1-14
The health condition of Steve Jobs and the value of Apple’s shares
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Sandra Alvear Vega, Katerin Figueroa Salinas
1-13
Cost methodology for agricultural products, based on international accounting standards. An application in European plums kind D’Agen
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Yara Landázuri Aguilera, Adriana Verónica Hinojosa Cruz, Norma Aguilar Morales
1-16
Corporate Social Responsibility: An instrument to measure the implementation in companies of the sustainability index of the Mexican Stock Exchange
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Óscar Orlando Gómez Pinto
1-14
Simulation of the ETB business model: From financial accounting to simulation of corporate strategy
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Paulo Sérgio Almeida Santos, Josimar Pires da Silva, José Matias Pereira, Augusta Conceição Ferreira dos Santos
1-14
Evidence of manipulation of budgetary results in the public sector: Cross-subnational analysis for Brazil
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Alexander Orobio Montaño, Edgar Manuel Rodríguez Rodríguez, Juan Carlos Acosta Quevedo
1-18
Analysis of the impact of the implementation of the International Financial Reporting Standards (IFRS) in the industrial sector of Bogotá for SMEs
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Sandra Patricia Perea Murillo
1-12
Inconsistencies in the impairment of the value of assets and International Accounting Standards
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