Contabilidad y Negocios. Vol. 17 Núm. 34 (2022)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/193348
Tabla de Contenido
Actualidad Contable
Finanzas
Auditoría
Tributación
Estrategia Empresarial y Responsabilidad Social Empresarial
Educación
Tecnología
Explorar
11 resultados
Resultados de Búsqueda
Ítem Texto completo enlazado Análisis de las relaciones entre reputación corporativa y tax avoidance de empresas brasileñas(Pontificia Universidad Católica del Perú, 2022-11-14) dos Santos, Isabela de Araujo Bernardo; de França, Robério DantasThis article aims to analyze the relationship between corporate reputation and tax avoidance of Brazilian companies. Unlike previous research that observed reputational damage caused by tax reduction strategies deemed abusive or illegal, the purpose of this research is to analyze whether, once established, corporate reputation is likely to influence the level of tax avoidance of Brazilian companies. The research sample comprises a total of 180 publicly traded companies, totaling 1,800 observations in the period from 2010 to 2019. Panel data regression (fixed effect with FE-LSDV estimators and random effect - RE) was used to test the effects of corporate reputation on tax avoidance. The main results indicate that companies with a strong reputation are paying more taxes, on average, and are less aggressive in tax strategies. In addition, companies with a strong reputation have larger book-tax-differences (BTD).Ítem Texto completo enlazado Un modelo univariante para la predicción de crisis empresariales en un contexto macroeconómico turbulento(Pontificia Universidad Católica del Perú, 2022-11-14) Terreno, Dante Domingo; Pérez, Jorge OrlandoThe aim this study is evaluate the usefulness of relation between future cash flows with liability, it´s identified how ratio ability to paid debts, to forecast the financial crises. The analysis is made for companies of Argentina Capital Market, that it faces a context with a strong macroeconomic imbalance. The conclusion what arrives in this study point out that ability to paid debts measure core operating income shows most accuracy that ability to paid debts for the EBITDA, net income, operating flows cash and the Z-score Altman (1968). Moreover, the companies with a higher leverage and less profitability have a higher possibility of get in financial crisis, and it´s found that main cause of financial crisis is the drop of operating incomes.Ítem Texto completo enlazado Análisis del comportamiento de empresas peruanas y argentinas en su camino hacia un desempeño más sustentable(Pontificia Universidad Católica del Perú, 2022-11-14) Morales-Alvarado, Lorenza; Scavone, Graciela M.; Sanabria, Verónica R.Currently, companies have been assuming the commitment to sustainability by adopting good practices of social responsibility with their stakeholders. Likewise, various international organizations promote initiatives that range from how and what considerations organizations should take into account when incorporating responsible practices in their value chain into their business strategies, to how to inform and render accounts to interested groups. This causes companies to disclose their performance on the management of their economic, social, environmental and governance impacts. The research focuses its objective on analyzing how companies have been integrating responsible initiatives in their information to be disclosed. The reports that the companies send to the Global Reporting Initiative (GRI) repository are used as the universe of analysis to determine the sample between representative Peruvian and Argentine companies. It is concluded that 100% of companies have been integrating the main initiatives of international organizations in their business strategies and reporting using the GRI methodology, however, 78% disclose in an essential and non-exhaustive manner, which implies that it is necessary that international organizations and countries aligned with sustainability strategies continue to encourage companies to adopt greater commitment and transparency in order to issue better quality performance reports for more efficient and effective communication with their stakeholders.Ítem Texto completo enlazado Revisión de literatura sobre la aplicación de la Teoría Unificada de Aceptación y Uso de Tecnologías en gobiernos electrónicos(Pontificia Universidad Católica del Perú, 2022-11-14) Machado de Freitas, Marcelo; Silva da Rosa, FabriciaGovernments are spending a considerable amount of resources to digitalize their many services. The purpose of this research was to conduct a systematic review of e-Government acceptance papers that used the Unified Theory of Acceptance and Use of Technologies (UTAUT) as the theoretical background. From the 1529 articles using UTAUT (from 2003 to 2019), we selected the 41 most cited papers that were related to e-Government acceptance. All 41 articles were fully read to understand research gaps. We found that only a few studies have been faithful to the original UTAUT model. Although improving the theory with new variables is important, the validation of the original model also is. Constructs such as trust, quality of information, quality of service, and quality of the system, despite not being original from UTAUT seminal paper, were often integrated into the model to predict individuals’ behavioral acceptance. Our findings are important to understand that as different technologies have different users and different purposes, different constructs might help to explain the individual behavior about using or not those technologies. By highlighting the research gaps, our paper guides future work on the use of UTAUT as a theoretical lens for the acceptance of e-Government.Ítem Texto completo enlazado Oportunidad de los procedimientos del revisor de calidad e incidencia en auditoría(Pontificia Universidad Católica del Perú, 2022-11-14) Eyzaguirre Quispe, DavidToday more than ever, the audit quality control review is of fundamental importance. Such is the case that the strategy of the International Auditing and Assurance Standards Board (IAASB) for 2020-2023, and its work plan for 2020-2021, establish as one of its objectives that the International Standards constitute the basis for the development of the assignments, in a high-quality framework. In this regard, the objective of the investigation is to analyze, in detail, the activities of the quality control reviewer, in order to propose the criteria that allow determining the most opportune moments, at each stage of the audit, in which they should be applied review procedures; this is a fundamental aspect that will contribute to the quality of the assignments, so these criteria would be periodically reviewed through future research. The research is of an applied type and descriptive level, whose methodology considers as population 20 Peruvian audit firms of the 2022 ranking of the prestigious Leaders League agency, considering a non-probabilistic sample of 7 firms, in which a survey was applied, confirming the aforementioned proposed criteria, as well as their impact on the quality of the order.Ítem Texto completo enlazado Desempeño de estudiantes de pregrado en Contabilidad: Un análisis del uso de la enseñanza remota de emergencia(Pontificia Universidad Católica del Perú, 2022-11-14) Correa Vasconcelos, Everson; Gomes de Gomes, Débora; Tristão, Pâmela Amado; Nunes Oleiro, Walter; Costa Quintana, AlexandreThis study aims to analyze the variation in academic performance of undergraduate students enrolled in the Accounting Sciences course of a public, federal university of Southern Brazil between the second academic semester of 2019 and the first semester of 2020. The research was documentary and descriptive, following a quantitative approach. The sample was composed of data from 281 students. Quantitative data analysis was carried out through the Statistical Package for the Social Sciences (SPSS) software. Results indicate that the implementation of emergency remote teaching due to social isolation caused by the COVID-19 pandemic did not impact student performance. However, analyzing the students’ enrollment semester shows variation in the academic performance in 2017, which may be explored further by future research. Thus, this research contributes to understanding the new teaching model, supplying managers, students, teachers, and institutions new data regarding this issue.Ítem Texto completo enlazado Gestión del riesgo climático mediante derivados. Aplicación al sector de líneas aéreas en México y España(Pontificia Universidad Católica del Perú, 2022-11-14) López Domínguez, Ignacio; Velázquez Boeta, RebecaThe purpose of this research is to analyze the use of weather derivatives as a hedge of this source of risk, both in the Spanish and the Mexican market, in order to minimize the negative impact that the economic activities of the companies in each market have on the behavior of the weather. In order to this, first we identify the weather risk suffered by Mexican and Spanish companies of the airline industry, analyze the management thereof through the use of weather derivatives, and conclude with a comparative study of the improvement of the management of these companies after the use of said products. The most relevant conclusion is that the implementation works better in the Mexican sector since it is more sensitive to weather. In the case of Spain, there is an improvement in the quality of dealing with weather risks; however, it is necessary to maintain an administration of weather risk in order to minimize the uncertainty caused by climate change.Ítem Texto completo enlazado Contribución de las normas legales en la adopción por primera vez de las NIIF en la preparación y presentación de la información financiera de las empresas peruanas(Pontificia Universidad Católica del Perú, 2022-11-14) Díaz-Becerra, Oscar AlfredoThe accounting harmonization process initiated in the last decades of the 20th century caused several countries to dispense with the application of their accounting standards in the preparation of financial information, replacing them with the application of International Financial Reporting Standards, known as IFRS. This decision involved adapting the legal regulations in each country, creating an adequate framework for its adoption for the first time and subsequent application in the preparation of financial reports. In the Peruvian case, a dispersion of the legal norms that have been issued in this regard is observed, which, in some cases, are questioned by some specialists in the matter. The objective of this investigation is to determine if the legal norms that regulate the preparation and presentation of the financial information of the Peruvian companies contribute with the adoption for the first time of the IFRS, for which a descriptive and non-experimental design has been carried out, applying the documentary review technique on a set of legal regulations related to the research topic. Among the main results, it is highlighted that the legal regulations do not contribute to legal certainty, while they do contribute to the opportunity and validity of the norm.Ítem Texto completo enlazado Apalancamiento fiscal y costo de capital de terceros para empresas brasileñas(Pontificia Universidad Católica del Perú, 2022-11-14) Cardoso Duarte, Joseane Martins; Marcos Lima, Emanoel; de Morais Lima, JessicaThis study empirically investigates whether Brazilian companies that are more tax-leveraged have a lower capital cost from third parties than those that are less tax-leveraged. The survey data comprises financial information from 315 companies listed on the stock exchange - B3 and was structured containing information on the total liabilities due (PET), tax liabilities (PT), and the third parties’ capital cost (ki) of the sampled companies for the years between 2013 to 2017. The research is descriptive, with a quantitative approach, using methods of descriptive statistics and Pearson’s Correlation Coefficient for data analysis. The results indicate that the tax leverage provides a lower capital cost for third parties compared to the companies’ other onerous liabilities in the sample analyzed, proving, in this paper, that the financial strategy of not collecting taxes and using these resources to finance the activities of the companies can generate savings in the capital cost of third parties. The research contributes academically to provide an opportunity for discussion on the topic, contributes to society by exposing the public policy implications of granting tax installments, and contributes to companies by indicating the possibility of reducing the cost of third-party capital via tax leverage.Ítem Texto completo enlazado Comercio internacional Colombia - Perú: una perspectiva empresarial desde la integración económica(Pontificia Universidad Católica del Perú, 2022-11-14) García Suárez, Giovanna; Valencia González, CatherineIn 30 years of commercial relations between Colombia and Peru within the framework of their different integration processes, this article aimed to analyze the Colombian companies that boost bilateral trade with Peru. The study reveals the companies and the main goods traded, the study was developed from the theoretical perspective of economic integration and the concept of South-South trade, through a predominantly quantitative method, with 300,692 data obtained from the interface of the National Statistical System (SEN) fed by the Tax and Customs Directorate Nationals (DIAN) during the last 5 years, 24,651 export operations and 18,305 import operations were obtained. Within the findings, the Colombian companies that export the most, those that import the most, and those with the highest volume of trade are categorized. The industry with the highest business participation is the hygiene and personal care sector, which ranks 5 companies out of the 10 with the highest commercial volume with significant exchanges in essential oils, chemical preparations, plastic, and paper manufactures. Regarding their size, it was found that 100% They are large multinational companies, with more than 50 years in the market. Of the 10 most representative companies: 2 are Colombian, 2 Peruvian, 4 American and 2 European