Ahead of print: Vol. 21 Núm. 41 (2026)

Artículos

• The Effective and nominal income tax rate for companies listed on the Lima Stock Exchange for the period 2013-2023

  Oscar Diaz, Elard Jhonny Esquivel, Víctor León

  • PDF

• Bank solvency in Argentina: Analyzing determining factors through structural equation modeling

  Norma Patricia Caro, Octavio Emilio Suarez Argañaraz

  • PDF (Español (España))

• Digital maturity and its correlation in internal audit planning of Paraguay companies in 2025

  Jorge Ignacio Rojas

  • PDF (Español (España))