Vol. 17 No. 33 (2022)

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

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Published: 19/06/2026

Editorial

Editorial

Emerson Toledo Concha

5-8
- PDF (Español (España))

Current Affairs on Accounting

Thirty years of the application of International Financial Reporting Standards in Uruguay: impact and implications

Mario E. Díaz Durán

9-56
- PDF (Español (España))

Taxation

The incidence of the COVID-19 pandemic in the analysis of transfer prices for income tax in Peru: required measures

Renée Antonieta Villagra Cayamana

57-76
- PDF (Español (España))

Management Accounting

Budget influence on social media strategies and on the competitive advantage of food franchises

Amanda Marcondes Coelho, Januário José Monteiro, Rogério João Lunkes, Daiane Antonini Bortoluzzi

77-93
- PDF (Português (Brasil))

Banking and Finance

Accounting information and stock returns in Vietnam securities market: Machine learning approach

Ngoc Hung Dang, Thi Thuy Van Vu, Thi Nhat Le Dao

94-118
- PDF
Smoothing measures and institutional factors: A South American companies view

Luciana Cardoso Siqueira Ambrozini, Vinícius Medeiros Magnani, Maísa de Souza Ribeiro, Juliano Augusto Orsi de Araujo

119-140
- PDF (Português (Brasil))

Business Strategy

Business management model for food heritage

Carlos Fernando Inga Aguagallo, Osmany Pérez Barral

141-166
- PDF (Español (España))
Detection of financial insolvency using the Z-Altman model in unlisted Colombian firms during the period 2016-2019

Daniel Isaac Roque, Andrés Caicedo Carrero

167-192
- PDF (Español (España))

Responsabilidad Social Empresarial

Disclosure of voluntary non-financial reports: why don’t brazilian companies publish sustainability or integrated reports?

Leonardo dos Santos Bandeira

193-216
- PDF (Português (Brasil))

Education

Differences in academic performance through individual and cooperative learning according to learning styles: an experiment in an Bachelor’s degree in Accounting

Anderson Rodrigo Quoos, Eda Cristina Benkendorf, Cleston Alexandre dos Santos, Silvana Anita Walter

217-240
- PDF (Português (Brasil))
Academic performance and subjective personal stricto sensu postgraduate students

Thiago Vargas Maldonado, Alison Martins Meurer, Nayane Thais Krespi Musial, Romualdo Douglas Colauto

241-262
- PDF (Português (Brasil))

Vol. 17 No. 33 (2022)

Editorial

Editorial

Current Affairs on Accounting

Thirty years of the application of International Financial Reporting Standards in Uruguay: impact and implications

Taxation

The incidence of the COVID-19 pandemic in the analysis of transfer prices for income tax in Peru: required measures

Management Accounting

Budget influence on social media strategies and on the competitive advantage of food franchises

Banking and Finance

Accounting information and stock returns in Vietnam securities market: Machine learning approach

Smoothing measures and institutional factors: A South American companies view

Business Strategy

Business management model for food heritage

Detection of financial insolvency using the Z-Altman model in unlisted Colombian firms during the period 2016-2019

Responsabilidad Social Empresarial

Disclosure of voluntary non-financial reports: why don’t brazilian companies publish sustainability or integrated reports?

Education

Differences in academic performance through individual and cooperative learning according to learning styles: an experiment in an Bachelor’s degree in Accounting

Academic performance and subjective personal stricto sensu postgraduate students

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