Vol. 17 Núm. 33 (2022)
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Recent Submissions
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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 PerúPE, 2022-06-27)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 ... -
Editorial
(Pontificia Universidad Católica del PerúPE, 2022-06-27) -
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 PerúPE, 2022-06-27)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 ... -
Rendimiento académico y bienestar personal subjetivo de posgraduación stricto sensu
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The 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 ... -
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 PerúPE, 2022-06-27)The 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. ... -
Medidas suavizantes y factores institucionales: una visión en las empresas sudamericanas
(Pontificia Universidad Católica del PerúPE, 2022-06-27)In 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 ... -
Divulgación de informes no financieros voluntarios: ¿por qué las empresas brasileñas no publican informes de sostenibilidad o integrado?
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The 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 ... -
Detección de insolvencia financiera mediante el modelo Z-Altman en empresas colombianas no cotizantes durante el periodo 2016-2019
(Pontificia Universidad Católica del PerúPE, 2022-06-27)Predicting 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 ... -
Influencia del presupuesto en las estrategias de redes sociales y la ventaja competitiva de las franquicias de alimentos
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The 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 ... -
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 PerúPE, 2022-06-27)This 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 ... -
Modelo de gestión empresarial para el patrimonio alimentario
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The 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 ...
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