Vol. 18 No. 35 (2023)

Current Affairs on Accounting / Financial Statements / Banking and Finance / Finance / Auditing / Management Accounting / Taxation / Business Economy

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Published: 27-03-2023

Editorial

Editorial

Emerson Toledo Concha

9-13
- PDF (Español)

Current Affairs on Accounting

Implementation of IAS 41 (Agriculture): The case of a Peruvian SME

Gustavo Tanaka Nakasone, Cielo Castillo

14-38
- PDF

Financial Statements

Brazilian stock market reaction to COVID-19 explanatory notes to B3’s agribusiness sector financial statements

Juliana Costa Ribeiro Prates, Wanderlan Praia Gomes, Laura Edith Taboada Pinheiro, Bruna Camargos Avelino

39-66
- PDF (Español)

Banking and Finance

Robotic process automation and its relationship with the operability of accounting processes in telecommunications and banking companies in the countries of Argentina, Chile, Colombia and Peru in the year 2021

Omar Alexis Larios Soldevilla, Cristhian Junior Atoche Socola

67-95
- PDF (Español)

Finance

Corporate sustainability and shareholder return: A comparative study on the return of the shares that make up the B3 corporate sustainability index

Alessandra Godinho Serra, Rosana Tavares, Rodolfo Vieira Nunes, Alice Carolina Ames

96-116
- PDF
Relationship between the disclosure of non-financial performance indicators and the market value of publicly traded companies

Bruno José Patrício Romão, Antônio André Cunha Callado

117-138
- PDF (Português (Brasil))

Auditing

COSO model as an operational risk management tool in the Ecuadorian public sector. A view from its stakeholders

Melany Alejandra Loor Intriago, Verónica Leonor Peñaloza López

139-156
- PDF (Español)

Management Accounting

Influence of the management control system package on task performance, moderated by the presence of financial resources in startups

Viviane Theiss, Latoia Gabrieli Ribeiro dos Santos Thiesen

157-178
- PDF (Português (Brasil))
Evaluation of management controls in credit cooperative

Antonio Zanin, Leidiane Andreola Dalla Vecchia, Rodney Wernke, Edicreia Andrade dos Santos, Luiz Miguel Renda dos Santos

179-202
- PDF (Español)

Taxation

Analysis of the effect of the ISR rate on the profitability of the Mexican agrobiotechnology industry. Gruma Case

Teresa de Jesús Vargas Vega, Zeus Salvador Hernández Veleros, María Luisa Saavedra García, Heriberto Moreno Islas

203-222
- PDF (Español)

Business Economy

Government incentives facing COVID-19: A comparative study between Brazil and Chile in light of communication theory

Jamille Carla Oliveira Araújo, Fernando Gentil de Souza, Agostinha Patrícia da Silva Gomes

223-256
- PDF

Vol. 18 No. 35 (2023)

Editorial

Editorial

Current Affairs on Accounting

Implementation of IAS 41 (Agriculture): The case of a Peruvian SME

Financial Statements

Brazilian stock market reaction to COVID-19 explanatory notes to B3’s agribusiness sector financial statements

Banking and Finance

Robotic process automation and its relationship with the operability of accounting processes in telecommunications and banking companies in the countries of Argentina, Chile, Colombia and Peru in the year 2021

Finance

Corporate sustainability and shareholder return: A comparative study on the return of the shares that make up the B3 corporate sustainability index

Relationship between the disclosure of non-financial performance indicators and the market value of publicly traded companies

Auditing

COSO model as an operational risk management tool in the Ecuadorian public sector. A view from its stakeholders

Management Accounting

Influence of the management control system package on task performance, moderated by the presence of financial resources in startups

Evaluation of management controls in credit cooperative

Taxation

Analysis of the effect of the ISR rate on the profitability of the Mexican agrobiotechnology industry. Gruma Case

Business Economy

Government incentives facing COVID-19: A comparative study between Brazil and Chile in light of communication theory

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