Vol. 17 Núm. 34 (2022)
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Recent Submissions
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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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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, ... -
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 ... -
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 ... -
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 ... -
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