Contabilidad y Negocios

URI permanente para esta comunidadhttp://54.81.141.168/handle/123456789/175874

ISSN: 1992-1896
e-ISSN: 2221-724X

Contabilidad y Negocios es una revista científica comprometida con el desarrollo y difusión de conocimientos científicos que busca consolidarse como un referente global en las áreas relacionadas a las líneas de investigación promovidas por el Departamento Académico de Ciencias Contables de la Pontificia Universidad Católica del Perú: Administración, Actualidad Contable, Contabilidad de Gestión, Auditoría, Banca y Finanzas y Ética en los negocios.

Contabilidad y Negocios asume el compromiso autoimpuesto de promover la paridad de género entre los miembros del Comité Científico Internacional, así como en los autores que publican en nuestra revista. Compromiso que se verá cumplido a partir del primer número del 2025.

Contabilidad y Negocios se encuentra indizada en Web of Science (WoS) - Emerging Sources Citation Index (ESCI) Q4, Dialnet, BASE, CLASE, DOAJ, EBSCO Host, Journal TOCs, Latindex, ProQuest, Redalyc, Primo Central, QUALIS (Clasificación A4) y MIAR (ICDS 9.7).

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2022 - 20232

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Temasearch.filters.applied.operator.equals: search.filters.subject.Accounting information

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Mostrando 1 - 2 de 2
  • No hay miniatura disponible
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    Influencia de los controles internos en la mitigación de riesgos: Un enfoque en la conformidad de la información contable
    (Pontificia Universidad Católica del Perú, 2023-09-08) da Silva Brum, Maria Cecília; Solana-González, Pedro; Vanti, Adolfo Alberto
    This study analyses the influence of internal controls on risk reduction and compliance of accounting information. Qualitative research combined with a quantitative analysis of contents was used applied to a case study. Data were collected through interviews with managers and employees of a public transport institution. The relevance of the study lies in the need to mitigate risks that affect the compliance of accounting information within organizations, given the need for quick and secure information for decision making. The results show in a practical way the compliance of the information through internal controls established at the level of the operational processes of the organization, even if some controls are developed in an informal way. In addition, the results identify technology as the most relevant risk to the organization and legislation as one of the risks inherent to compliance. In addition, the need to integrate strategic and operational risk management to improve information compliance has been identified. The case studied can be transferred to other contexts where it can become a contributory reference for the improvement of internal controls and compliance of accounting information.
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    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 Nhat
    This 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.