Browsing Vol. 18 Núm. 35 (2023) by Title
Now showing items 1-12 of 12
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Análisis del efecto de la tasa del ISR en la rentabilidad de la industria mexicana de la agrobiotecnología. Caso Gruma
(Pontificia Universidad Católica del PerúPE, 2023-03-27)Through descriptive and econometric analysis, this paper examines the conceptualization and effect generated by the tax rate of Income Tax on the profitability of companies. First, applying a descriptive-analytical ... -
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 ... -
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 ... -
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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 ... -
Implementación de la NIC 41 (Agricultura): El caso de una empresa MYPE peruana
(Pontificia Universidad Católica del PerúPE, 2023-03-27)The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards specifically, IAS 41 for consumable biological assets to reflect its financial situation more accurately ... -
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, ... -
Modelo COSO como herramienta de gestión del riesgo operativo en el sector público ecuatoriano. Una mirada desde sus actores
(Pontificia Universidad Católica del PerúPE, 2023-03-27)This research addresses a constant current issue in public institutions: internal control and operational risk management from the perspective of management and auditing. The purpose of this study is to determine the ... -
Reacción de la bolsa brasileña a las notas explicativas del COVID-19 en los estados financieros del sector agropesquero de B3
(Pontificia Universidad Católica del PerúPE, 2023-03-27)In 2020, due to macroeconomic changes such as oil prices and the COVID-19 pandemic, the Circuit Breaker (CB) was activated in the Brazilian market to contain market volatility. Several sectors were negatively affected; ... -
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). ... -
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 ...
