Contabilidad y Negocios: Recent submissions
Now showing items 21-40 of 312
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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 PerúPE, 2023-09-08)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. ... -
Estudio de la regulación contable para pymes en Colombia: Una mirada desde las problemáticas en el contexto latinoamericano
(Pontificia Universidad Católica del PerúPE, 2023-09-08)This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as ... -
Influencia temporal de los intangibles en el desempeño económico y de mercado
(Pontificia Universidad Católica del PerúPE, 2023-09-08)The capacity of intangible assets to generate persistent economic and market performance in organizations is still controversial in the accounting literature. In stronger economies this strategic role seems to be clearer, ... -
Sostenibilidad corporativa y rendimiento para los accionistas: un estudio comparativo sobre el rendimiento de las acciones que componen el índice B3 de sostenibilidad corporativa
(Pontificia Universidad Católica del PerúPE, 2023-03-10)This article aims to answer the following question: Do companies with sustainable initiatives bring a greater return to shareholders? The authors have built a hypothetical portfolio based on the B3 Corporate Sustainability ... -
Relación entre la divulgación de indicadores de rendimiento no financieros y el valor de mercado de las empresas que cotizan en bolsa
(Pontificia Universidad Católica del PerúPE, 2023-03-10)The development of this article aims to verify the relationship between the disclosure of non-financial performance indicators and the market value of publicly traded companies listed in the Brazilian Stock Exchange (B3). ... -
Incentivos gubernamentales frente al COVID-19: un estudio comparativo entre Brasil y Chile a la luz de la teoría de la comunicación
(Pontificia Universidad Católica del PerúPE, 2023-03-10)The COVID-19 pandemic forced different countries to implement new strategies to reduce its spread and mitigate its economic and social effects. Given this scenario, this study aims to compare government incentives granted ... -
Influencia del paquete del sistema de control de gestión en el desempeño de las tareas, moderado por la presencia de recursos financieros en las empresas emergentes
(Pontificia Universidad Católica del PerúPE, 2023-03-10)This research analyzes the influence of the management control system (MCS) package on task performance, moderated by the presence of financial resources in startups. This is a descriptive study carried out through a survey, ... -
Evaluación de control de gestión en una cooperativa de crédito
(Pontificia Universidad Católica del PerúPE, 2023-03-10)The objective of the study was to assess the perception of two officials in relation to the management control system (MCS) used to assess the performance of a Brazilian Credit Union. For this, a research instrument adapted ... -
Revisión de literatura sobre la aplicación de la Teoría Unificada de Aceptación y Uso de Tecnologías en gobiernos electrónicos
(Pontificia Universidad Católica del PerúPE, 2022-11-14)Governments 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 ... -
Análisis de las relaciones entre reputación corporativa y tax avoidance de empresas brasileñas
(Pontificia Universidad Católica del PerúPE, 2022-11-14)This 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 ... -
Análisis del comportamiento de empresas peruanas y argentinas en su camino hacia un desempeño más sustentable
(Pontificia Universidad Católica del PerúPE, 2022-11-14)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 ... -
Un modelo univariante para la predicción de crisis empresariales en un contexto macroeconómico turbulento
(Pontificia Universidad Católica del PerúPE, 2022-11-14)The 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 ... -
Apalancamiento fiscal y costo de capital de terceros para empresas brasileñas
(Pontificia Universidad Católica del PerúPE, 2022-11-14)This 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 ... -
Oportunidad de los procedimientos del revisor de calidad e incidencia en auditoría
(Pontificia Universidad Católica del PerúPE, 2022-11-14)Today 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 ... -
Desempeño de estudiantes de pregrado en Contabilidad: Un análisis del uso de la enseñanza remota de emergencia
(Pontificia Universidad Católica del PerúPE, 2022-11-14)This 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 ... -
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 PerúPE, 2022-11-14)The 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, ... -
Gestión del riesgo climático mediante derivados. Aplicación al sector de líneas aéreas en México y España
(Pontificia Universidad Católica del PerúPE, 2022-11-14)The 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 ... -
Comercio internacional Colombia - Perú: una perspectiva empresarial desde la integración económica
(Pontificia Universidad Católica del PerúPE, 2022-11-14)In 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 ... -
La automatización robótica de procesos y su relación con la operatividad de los procesos contables en las empresas de telecomunicaciones y banca en los países de Argentina, Chile, Colombia y Perú en el año 2021
(Pontificia Universidad Católica del PerúPE, 2023-03-10)The objective of this article is to determine the relationship between Robotic Process Automation RPA, with the operation of accounting processes, it also seeks to determine how, (i) the identification of processes to ... -
