Reminder for Authors

We remind authors that, in accordance with our Policy on the Use of Artificial Intelligence (AI) Tools, every submission to the journal Contabilidad y Negocios must comply with the following:
The anonymized manuscript file must include the declaration on the use (or non-use) of AI, drafted in prose within a text box, immediately before the references section.
The declaration must follow the corresponding template (with or without AI use) as established in the policy.
We invite you to review the Policy on the Use of Artificial Intelligence (AI) Tools and the Author Guidelines before completing your submission:

• Policy on the Use of Artificial Intelligence (AI) Tools
• Author Guidelines