Vol. 17 No. 34 (2022)

View Vol. 17 No. 34 (2022)

Current Affairs on Accounting / Finance / Auditing / Taxation / Business Strategy and Corporate Social Responsibility / Education / Technology

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Published: 2022-11-14

Editorial

Editorial

Emerson Toledo Concha

9-12
- PDF (Español (España))

Current Affairs on Accounting

Contribution of legal standards in the adoption for the first time of IFRS in the preparation and presentation of financial information of Peruvian companies

Oscar Alfredo Díaz-Becerra

13-44
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Finance

A univariate model for prediction of financial crisis in the turbulent macroeconomic environment

Dante Domingo Terreno, Jorge Orlando Pérez

45-70
- PDF (Español (España))

Auditing

Timeliness of the audit incidence and quality reviewer procedures

David Eyzaguirre Quispe

71-91
- PDF (Español (España))

Taxation

Tax leverage and third-party capital cost for Brazilian companies

Joseane Martins Cardoso Duarte, Emanoel Marcos Lima, Jessica de Morais Lima

92-116
- PDF
Analysis of the relationships between corporate reputation and tax avoidance of Brazilian companies

Isabela de Araujo Bernardo dos Santos, Robério Dantas de França

117-141
- PDF (Português (Brasil))

Business Strategy and Corporate Social Responsibility

International trade Colombia - Peru: a business perspective from economic integration

Giovanna García Suárez, Catherine Valencia González

142-163
- PDF (Español (España))
Analysis of the behavior of Peruvian and Argentine companies on their way to a more sustainable performance

Lorenza Morales-Alvarado, Graciela M. Scavone, Verónica R. Sanabria

164-183
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Climate risk management through derivatives. Application to the airline sector in Mexico and Spain

Ignacio López Domínguez, Rebeca Velázquez Boeta

184-210
- PDF (Español (España))

Education

Undergraduate student performance in an accounting sciences program: An analysis on the use of emergency remote teaching

Everson Correa Vasconcelos, Débora Gomes de Gomes, Pâmela Amado Tristão, Walter Nunes Oleiro, Alexandre Costa Quintana

211-232
- PDF

Technology

Literature review on the application of the Unified Theory of Acceptance and Use of Technologies in e-Government

Marcelo Machado de Freitas, Fabricia Silva da Rosa

233-262
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