Contabilidad y Negocios. Vol. 17 Núm. 33 (2022)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/186254
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Ítem Texto completo enlazado Detección de insolvencia financiera mediante el modelo Z-Altman en empresas colombianas no cotizantes durante el periodo 2016-2019(Pontificia Universidad Católica del Perú, 2022-06-27) Roque, Daniel Isaac; Caicedo Carrero, AndrésPredicting the bankruptcy of a company has led to several investigations. The use of financial ratios has been proposed as an indicator to measure the stability of a business unit. Altman developed a Z-Score model, which used organization’s financial information to predict the probability of business failure 2-3 years in advance. The following work proposes the application of this model in Colombian companies to measure the probability of financial insolvency between the years 2016 and 2019. In order to fulfill the objective, the research was carried out under a quantitative approach. The results of the measurements show that the model can be applied as a predictive financial tool to measure the probability of financial insolvency of companies in Colombia. It can be concluded that Altman’s Z model can be applied to Colombian business structures to predict financial emergency situations one, two and three years in advance.Ítem Texto completo enlazado Diferencias en el rendimiento académico a través del aprendizaje individual y cooperativo según los estilos de aprendizaje: un experimento en un curso de Ciencias Contables(Pontificia Universidad Católica del Perú, 2022-06-27) Quoos, Anderson Rodrigo; Benkendorf, Eda Cristina; dos Santos, Cleston Alexandre; Walter, Silvana AnitaThe present study is distinguished by including the theoretical lens of cooperative learning, to minimize possible differences in performance between the learning styles of students in the Bachelor’s degree in Accounting. The objective was to verify differences in academic performance, through Individual and Cooperative Learning, according to Learning Styles, in an Bachelor’s degree in Accounting, through an experiment. Regarding the methodology, this study is classified as an experimental research, which was used to identify learning styles, the model proposed by Felder-Silverman. Statistical tests, t test, analysis of post-experiments questionnaires, normality test, ANOVA and homogeneity of variance test were used. As a result, Hypothesis 1 was confirmed, in which a significant difference in performance was identified, between individual and cooperative learning, but Hypothesis 2 and 3 were rejected, which investigated differences in performance, between learning styles, and, the difference in performance between individual learning and cooperative learning. From the post-experiment, it was identified that individuals were uncomfortable with the activity, mainly because the choice of groups was random, which may have influenced the final performance.Ítem Texto completo enlazado Divulgación de informes no financieros voluntarios: ¿por qué las empresas brasileñas no publican informes de sostenibilidad o integrado?(Pontificia Universidad Católica del Perú, 2022-06-27) dos Santos Bandeira, LeonardoThe practice of voluntary disclosure of social and environmental information in Brazil is common among companies listed in Brasil Bolsa Balcão (B3), which led the institution to monitor and stimulate the transparency of such practice through the Relate or Explain initiative. Seeking to explore the participation of companies in the initiative, this study analyzes the justifications presented by the companies in the period from 2012 to 2019 for the non-disclosure of Sustainability Report (RS) or Integrated Reporting (IR). From the content analysis of the annual reports of relate or explain it was possible to verify the companies’ suitand the categorization of the justifications presented. The results indicate that on average 53.2% of the companies listed in B3 joined the Relate or Explain in the period, and of these, 55.9% claim to publish RS or IR or similar report. The other 44.1% presented a total of 832 justifications in the period for not doing it. Of these, 226 (27.2%) were categorized as without justification. Companies that do not publish justify that they do not do so for the following more recurrent reasons: they do not see the need or are not in the company’s priority (15.5%), because they are studying the possibility (14.1%) and because they already develop other sustainable actions (9.4%). The study contributes to the identification of the reasons for non-corporate socio-environmental dissemination and with the discussion and implementation of policies on the subject.Ítem Texto completo enlazado La incidencia de la pandemia del COVID-19 en el análisis de los precios de transferencia para efecto del impuesto a la renta en el Perú: medidas requeridas(Pontificia Universidad Católica del Perú, 2022-06-27) Villagra Cayamana, Renée AntonietaThis paper analyzes the incidence in our country of the recommendations provided by the OECD in its Guide on the implications of the COVID-19 Pandemic on transfer pricing Guidance on the transfer pricing implications of the COVID-19 pandemic published on December 18, 2020 and which represents the consensus perspective of the more than 137 members of the BEPS Inclu-sive Framework, among which is Peru, regarding the application of the arm’s length principle for problems generated or exacerbated by the pandemic. In particular, the problem of comparability analysis is evaluated in a scenario of lack of comparable transactions and companies in the 2020 and subsequent years affected by the pandemic. Likewise, the issue of losses is addressed from two perspectives, those as a comparable result and the generation of losses in business models with limited risk. It is concluded that several of the measures recommended by the Inclusive Framework can be materialized through the flexibility and openness of the Tax Administration in audits; however, allowing the modification of the transfer pricing analysis reflected in the Local Report based on information of comparable companies obtained later requires the issuance of a legal norm that does not condition the rectifying return to the verification of SUNAT and tempo-rarily avoid the application of infractions and sanctions for the declaration of false data.Ítem Texto completo enlazado Influencia del presupuesto en las estrategias de redes sociales y la ventaja competitiva de las franquicias de alimentos(Pontificia Universidad Católica del Perú, 2022-06-27) Marcondes Coelho, Amanda; Monteiro, Januário José; Lunkes, Rogério João; Bortoluzzi, Daiane AntoniniThe study aimed to analyze the influence of budget on social media strategies and on the competitive advantage of food franchises. For that, a survey was applied with 84 food franchise managers and the quantitative analysis was performed using structural equation modeling. The results indicated that the planning budget positively influences the competitive advantage, which is related to the performance of companies. It was also observed that the relationship between the budget for dialogue and the competitive advantage in the market is mediated by the social media strategy. The results also highlight that the greater the use of budget for communication and motivation functions, the greater the implementation of social media strategies. The findings add to the corporate budget literature, suggesting that it can foster greater performance in relation to competitors. Evidence also suggests that social media strategies are used to reinforce the effects of management controls on organizational results.Ítem Texto completo enlazado Información contable y rendimiento de acciones en el mercado de valores de Vietnam: enfoque de aprendizaje automático(Pontificia Universidad Católica del Perú, 2022-06-27) Hung Dang, Ngoc; Van Vu, Thi Thuy; Le Dao, Thi NhatThis paper studies the relationship between accounting information reflected in financial statements and stock return in Vietnam Stock Market. The authors propose a research model to define the relationship. Besides, machine learning algorithms are used in researching and forecasting, with data obtained from observed firms during the period from 2009 to 2020. Research results show that gradient boosting algorithm has the best self-reporting performance and finan-cial ratios also have great impact on stock returns, including operating income growth, stock earnings volatility, dividend yield, earnings before tax-to-equity ratio, cash holding ratio, and accrual quality. Based on the research results, the authors make some recommendations for investors, firms, and policy makers.Ítem Texto completo enlazado Medidas suavizantes y factores institucionales: una visión en las empresas sudamericanas(Pontificia Universidad Católica del Perú, 2022-06-27) Siqueira Ambrozini, Luciana Cardoso; Medeiros Magnani, Vinícius; de Souza Ribeiro, Maísa; Orsi de Araujo, Juliano AugustoIn this article, we investigate the relationship between institutional, regulatory, regulatory and public-political aspects with earnings management in publicly traded companies in South American countries. We used a time series made up of publicly traded companies from 6 countries in South America, from 2003 to 2016. The four results smoothing measures discussed were influenced by institutional aspects. There are negative effects of the low quality of public institutions related to the government’s way of acting on quality measures based on cash. The adoption of IFRS was not significant for the dependent variables. It therefore innovates, inserts alternative institutional variables to those reviewed in the literature and determines new factor compositions. It presents contributions: i-theoretical when expanding the discussion on information quality and normative-regulatory and public-political institutional variables by inserting alternative country-level variables and; ii-practices, such that, the relevance of the observations and analyzes for legislators and normatizers stands out, especially with regard to the way in which the adoption of IFRS occurs.Ítem Texto completo enlazado Modelo de gestión empresarial para el patrimonio alimentario(Pontificia Universidad Católica del Perú, 2022-06-27) Inga Aguagallo, Carlos Fernando; Pérez Barral, OsmanyThe research develops a reflection around the challenges that are still present in the food sector, focusing on the tension caused by the inadequate administration of food and beverage establishments whose business line is typical and traditional gastronomy, for Therefore, the objective of the research is to develop a management model, which allows the evaluation and subsequent decision-making in relation to the preservation of food heritage and thereby sustains the development of Ecuadorian gastronomic tourism; For this, a descriptive-explanatory research is used, using a mixed cross-sectional approach. Likewise, the survey and direct observation are used to obtain information, such as evaluation techniques and method. The research is based on instruments previously validated by experts; with the purpose of obtaining information regarding the problem, giving an answer, by means of an effective proposal of the problem posed. In this way, from a methodical analysis of the various administrative models, a typology is structured that allows gastronomic service providers, through their actors, to advance in the understanding of an appropriate management model and the need for its implementation as first-rate administrative tool.Ítem Texto completo enlazado Rendimiento académico y bienestar personal subjetivo de posgraduación stricto sensu(Pontificia Universidad Católica del Perú, 2022-06-27) Vargas Maldonado, Thiago; Martins Meurer, Alison; Krespi Musial, Nayane Thais ; Colauto, Romualdo DouglasThe research analyzes the relationship between academic performance and subjective personal well-being of postgraduate students stricto sensu. Academic performance consubstantiated aspects that exceed exclusively quantitative metrics and are pointed out in the literature as important predictors for the academic development of the subject. The subjective personal well-being was represented from the dimensions: global satisfaction with life, positive emotions and negative emotions. Three models of Multiple Linear Regression were proposed, using a sample of 378 students, in order to consider the variations of positive and negative emotions over time that affect overall satisfaction with life. The results indicated satisfaction with infrastructure, life satisfaction, positive emotions, marital status and lack of scholarship availability as important predictors of academic performance. We conclude that considering psychological elements and the personal characteristics of the students are important to foster adequate levels of performance in the post-graduate course. Thus, it is pertinent that student support policies, address students’ subjective needs and expand financial support, since non-scholars tend to have less dedication to postgraduate studies and consequently lower academic performance.Ítem Texto completo enlazado Treinta años desde la aplicación de las Normas Internacionales de Información Financiera en Uruguay: impacto e implicancia de su primera aplicación(Pontificia Universidad Católica del Perú, 2022-06-27) Díaz Durán, Mario E.Since the last third of the 20th century, the global accounting profession has been regulated by different organizations that have worked on the definition and elaboration of standards that facilitate the provision of high quality and comparable financial information, essentially in aspects of recognition, measurement and exposition. This process has also occurred in Uruguay, both through the issuance of professional standards issued by the Uruguayan College of Accountants, Economists and Administrators, as well as through the issuance of legal standards. Thus, various laws, decrees and pronouncements have appeared, among others, that have promoted the application of accounting standards approved by international organizations. After a description of the standards issued by the different issuing agencies, an analysis is made of the evolution of accounting standards in Uruguay with six historical periods with their own characteristics. And it concludes with two field work that covers aspects such: (i) as the impact of the application of international standards for the first time, (ii) as the level of knowledge of the standards by professionals, and (iii) the level of compliance with the university training received. The main results obtained are: that it cannot be said that there is an absence of standards, that there is a certain degree of ignorance of accounting regulations, especially International Public Sector Accounting Standards (IPSAS), that there is disagreement with the training received during the undergraduate degree, which leads to the need of updating activities and that the qual-ity of accounting information has been improved and 72% of professionals understand that the cost-benefit ratio is positive.