Vol. 15 No. 29 (2020)

View Vol. 15 No. 29 (2020)

Current Affairs on Accounting / Banking and Finance / Management Accounting / Education / Business Strategy / Taxation

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Published: 2020-08-17

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-5
- PDF (Español (España))

Current Affairs on Accounting

Tax effect of the adoption of ICPC 12 (IFRIC 23) on Brazilian companies issuing ADRs

Alexandre Hoeppers, Débora Borbon Moin, Alexandre Gonzales, Fernando de Almeida Santos

6-18
- PDF (Português (Brasil))

Banking and Finance

Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil

Antonio Lopo Martinez, José Enrique Teixeira Reinoso, Rafael Moreira Antonio, Rogiene Santos

19-39
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Management Accounting

Impact of climate risk on economic activities. Analysis of the airlines sector

Ignacio López Domínguez, Rebeca Velázquez Boeta

40-57
- PDF (Español (España))
Eco-efficiency in the higher education sector. A baseline for its implementation

Marcelo Mantilla-Falcón, Marcela Karina Benítez-Gaibor, Melany Alejandra Loor-Intriago, Lenin Geovanny Vásconez-Acuña

58-71
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Education

Applying Bloomberg in the Learning Process of Accounting, Finance and Investments Courses

Aldo Augusto Martín Quintana Meza

72-91
- PDF (Español (España))

Business Strategy

Inter-business association and its effect on local economic development

Tania Nadiezhda Plascencia Cueva, Arianna del Carmen Beltrán Cruz

92-106
- PDF
Innovative industries and the use of tax incentives for technological innovation of the good law

Antonio Cezar Bornia, Dalci Mendes Almeida, Emanoela Fernandes da Silva

107-126
- PDF (Português (Brasil))

Taxation

Value relevance of the level of adjustments that reduce profit for taxation of industries listed on B3

Hélio Felipe Freitas de Almeida Silva, Luiz Carlos Marques dos Anjos, Mateus Alexandre Costa dos Santos

127-147
- PDF (Português (Brasil))