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1
Positioning of accounting research: Evidence from the Colombian universities
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Article
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Positioning of accounting research: Evidence from the Colombian universities

Estudios gerenciales, 2022-07, Vol.38 (164), p.279-293 [Peer Reviewed Journal]

2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2022.164.5028

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2
Comparability of accounting choices in the statement of cash flow: Evidence from Brazil
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Comparability of accounting choices in the statement of cash flow: Evidence from Brazil

Contaduría, administración, 2021, Vol.64 (3) [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2018.1445

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3
Relationship between leadership style, encouragement of budgetary participation and budgetary participation
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Article
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Relationship between leadership style, encouragement of budgetary participation and budgetary participation

Estudios gerenciales, 2019-01, Vol.35 (150), p.27-37 [Peer Reviewed Journal]

2019. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;DOI: 10.18046/j.estger.2019.150.2974

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4
Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms
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Article
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Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms

Estudios gerenciales, 2019-10, Vol.35 (153), p.416-428 [Peer Reviewed Journal]

2019. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;EISSN: 0123-5923 ;DOI: 10.18046/j.estger.2019.153.3374

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5
Glass ceiling in the accounting profession: Evidence in Brazilian companies
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Article
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Glass ceiling in the accounting profession: Evidence in Brazilian companies

Contaduría, administración, 2018-06, Vol.63 (2) [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2018.928

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6
Financial disclosure and social environmental responsibility: An empirical study on the Brazilian market
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Article
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Financial disclosure and social environmental responsibility: An empirical study on the Brazilian market

Contaduría, administración, 2018, Vol.63 (spe2), p.918-946 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2018.1473

Digital Resources/Online E-Resources

7
Nivel de inglés de los graduados de programas de Contaduría en Colombia: muy lejos de la meta
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Article
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Nivel de inglés de los graduados de programas de Contaduría en Colombia: muy lejos de la meta

Estudios gerenciales, 2021-07, Vol.37 (160), p.335-348 [Peer Reviewed Journal]

2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2021.160.3878

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8
Malestar en el trabajo: una mirada a contadores públicos en farmacéuticas
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Malestar en el trabajo: una mirada a contadores públicos en farmacéuticas

Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 2019-12, Vol.27 (2), p.67-82

2019. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;ISSN: 0121-6805 ;ISSN: 1909-7719 ;EISSN: 1909-7719 ;DOI: 10.18359/rfce.3444

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9
Banking fragility in Colombia: An empirical analysis based on balance sheets
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Article
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Banking fragility in Colombia: An empirical analysis based on balance sheets

Ensayos sobre política económica : documentos de trabajo, 2014-12, Vol.32 (75), p.48-63 [Peer Reviewed Journal]

2014 Banco de la República de Colombia ;This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. ;ISSN: 0120-4483 ;DOI: 10.1016/j.espe.2014.10.001

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10
Más allá de los sumarios de cargo y data: un acercamiento a las cuentas de la Caja Real de Santafé en la segunda mitad del siglo XVIII
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Article
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Más allá de los sumarios de cargo y data: un acercamiento a las cuentas de la Caja Real de Santafé en la segunda mitad del siglo XVIII

America latina en la historia económica, 2020, Vol.27 (1), p.e1008-25 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1405-2253 ;ISSN: 2007-3496 ;EISSN: 2007-3496 ;DOI: 10.18232/alhe.1008

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11
Composición del consejo de administración y desempeño financiero en mercados emergentes de América Latina: evidencia para Brasil, Chile y México
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Composición del consejo de administración y desempeño financiero en mercados emergentes de América Latina: evidencia para Brasil, Chile y México

Estudios gerenciales, 2020-09, Vol.36 (156), p.272-287 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2020.156.3739

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12
Determinantes da evidenciação de indicadores não financeiros de desempenho por clubes brasileiros de futebol
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Article
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Determinantes da evidenciação de indicadores não financeiros de desempenho por clubes brasileiros de futebol

Estudios gerenciales, 2019, Vol.35 (150), p.16-26 [Peer Reviewed Journal]

2019. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;DOI: 10.18046/j.estger.2019.150.2884

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13
Relación entre indicadores económicos y precio de acciones en empresas brasileñas
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Article
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Relación entre indicadores económicos y precio de acciones en empresas brasileñas

Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 2019-01, Vol.27 (2), p.51-66

2019. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0121-6805 ;ISSN: 1909-7719 ;EISSN: 1909-7719 ;DOI: 10.18359/rfce.3510

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14
EBITDA margin in brazilian companies: Variance decomposition and hierarchical effects
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Article
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EBITDA margin in brazilian companies: Variance decomposition and hierarchical effects

Contaduría, administración, 2013-06, Vol.58 (2), p.197-220 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0186-1042

Digital Resources/Online E-Resources

15
Jogos Vetoriais no Posicionamento Contábil de Empresas de Siderurgia e Metalurgia Listadas no BM&FBOVESPA
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Jogos Vetoriais no Posicionamento Contábil de Empresas de Siderurgia e Metalurgia Listadas no BM&FBOVESPA

Revista Brasileira de Economia, 2017-01, Vol.71 (4), p.439-452 [Peer Reviewed Journal]

Copyright Fundação Getulio Vargas 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0034-7140 ;ISSN: 1806-9134 ;EISSN: 1806-9134 ;DOI: 10.5935/0034-7140.20170021

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16
Juicio profesional en la selección de jerarquía de valor razonable en empresas de América Latina
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Article
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Juicio profesional en la selección de jerarquía de valor razonable en empresas de América Latina

Contaduría, administración, 2016-07, Vol.61 (3), p.441-455 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0186-1042 ;DOI: 10.1016/j.cya.2016.04.001

Digital Resources/Online E-Resources

17
Value Relevance of the Ohlson model with Mexican data
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Article
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Value Relevance of the Ohlson model with Mexican data

Contaduría, administración, 2007-12 (223), p.33-52 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 0186-1042

Digital Resources/Online E-Resources

18
An International Comparison of Student Perceptions of Earnings Management: Evidence of Effects of National Origin between Mexico and the United States
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Article
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An International Comparison of Student Perceptions of Earnings Management: Evidence of Effects of National Origin between Mexico and the United States

Contaduría, administración, 2007-12 (223), p.53-68 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 0186-1042

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19
A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the usa versus Latin America
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A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the usa versus Latin America

Problemas del desarrollo, 2007-04, Vol.38 (149), p.137-157 [Peer Reviewed Journal]

Problemas del Desarrollo. Revista Latinoamericana de Economía ;This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 0301-7036 ;EISSN: 2007-8951

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