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1	Material Type: Article	Board of directors and business transformation: a bibliometric analysis European journal of management and business economics, 2024-04, Vol.33 (2), p.212-236 [Peer Reviewed Journal] Luis de Enrique Arnau and María José Pinillos-Costa. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-10-2022-0338 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	Impact of Diversification on Bank Risk Taking: Moderating Role of Corporate Governance Onomazein : revista de linguística y traducción del Instituto de Letras de la Pontificia Universidad Católica de Chile, 2024-03 (63), p.16 [Peer Reviewed Journal] COPYRIGHT 2024 Pontificia Universidad Catolica de Chile, Facultad de Letras ;ISSN: 0717-1285 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	Contabilidad Carbono y Comités Ambientales en Empresas de la BMV Revista Investigacion Administrativa, 2024-01 (133) COPYRIGHT 2024 Instituto Politecnico Nacional. Escuela Superior de Comercio y Administracion. Unidad Santo Tomas. ;ISSN: 1870-6614 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	Impact of competition and concentration on bank income smoothing in Central and Eastern European countries Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.5-20 [Peer Reviewed Journal] COPYRIGHT 2024 Universidad ESAN, Peru ;Albulena Shala, Peterson K. Ozili and Skender Ahmeti. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2021-0250 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	The relationship between dividend policy and earnings management: A causality analysis Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal] COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	Editorial: 57th issue of the Journal of Economics, Finance and Administrative Science Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.2-4 [Peer Reviewed Journal] COPYRIGHT 2024 Universidad ESAN, Peru ;Luis Chavez-Bedoya. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-04-2024-335 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	IFRS y earnings management en la información financiera de las pymes colombianas Contaduría, administración, 2024, Vol.69 (4), p.74-99 [Peer Reviewed Journal] 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: 2448-8410 ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2024.4652 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Editorial: ESAN's 60th anniversary, second special section on business economics in Ibero-America and editorial transition Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.214-217 [Peer Reviewed Journal] COPYRIGHT 2023 Universidad ESAN, Peru ;Luis Chavez-Bedoya and Nestor U. Salcedo. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-06-2023-334 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	Ownership structure and agency costs: Evidence from the insurance industry in Jordan Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.287-302 [Peer Reviewed Journal] COPYRIGHT 2023 Universidad ESAN, Peru ;Mohammad Tayeh, Rafe’ Mustafa and Adel Bino. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0257 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.273-286 [Peer Reviewed Journal] COPYRIGHT 2023 Universidad ESAN, Peru ;Jurica Lucyanda and Mahfud Sholihin. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-05-2021-0044 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal] COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	Gobierno corporativo y rentabilidad de empresas mexicanas Revista venezolana de gerencia, 2023-08, Vol.28 (Especial 9), p.427-441 [Peer Reviewed Journal] 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: 1315-9984 ;ISSN: 2477-9423 ;EISSN: 2477-9423 ;DOI: 10.52080/rvgluz.28.e9.27 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Estructura de capital y rentabilidad de las empresas ecuatorianas amigables con el medio ambiente en el período 2015 – 2021 RISTI : Revista Ibérica de Sistemas e Tecnologias de Informação, 2023-07 (E60), p.240-252 [Peer Reviewed Journal] 2023. 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. ;ISSN: 1646-9895 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Son relevantes los cambios voluntarios de auditores para el mercado brasileño? Un análisis basado en el rendimiento y el volumen de negociación de acciones Cuadernos de contabilidad, 2023-04, Vol.24 COPYRIGHT 2023 Pontificia Universidad Javeriana ;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: 0123-1472 ;DOI: 10.11144/Javeriana.cc24.avac Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	Relación rotación del auditor, calidad de auditoría y variables financieras en las empresas que cotizaron en la bolsa de valores de Colombia entre 2012 y 2019 Cuadernos de contabilidad, 2023-04, Vol.24, p.1 COPYRIGHT 2023 Pontificia Universidad Javeriana ;2023. This work is licensed 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. ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc24.rrac Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Determinantes de la calidad de la información financiera de las empresas bancarias listadas en Brasil Bolsa Balcão--B3 Cuadernos de contabilidad, 2023-04, Vol.24 COPYRIGHT 2023 Pontificia Universidad Javeriana ;ISSN: 0123-1472 ;DOI: 10.11144/Javeriana.cc24.dfqf Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Manipulación del resultado contable en Latinoamérica: evidencias de la corrupción organizacional Cuadernos de contabilidad, 2023-04, Vol.24, p.1 COPYRIGHT 2023 Pontificia Universidad Javeriana ;2023. This work is licensed 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. ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc24.mrcl Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	La investigación contable universitaria en Argentina Cuadernos de contabilidad, 2023-04, Vol.24, p.1 COPYRIGHT 2023 Pontificia Universidad Javeriana ;2023. This work is licensed 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. ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc24.icua Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Tax Avoidance y cumplimiento contable-tributario según las características de las empresas Cuadernos de contabilidad, 2023-04, Vol.24, p.1 COPYRIGHT 2023 Pontificia Universidad Javeriana ;2023. This work is licensed 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. ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc24.tacc Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	Relationship between earnings management and corporate risk in Latin-American firms Academia (Consejo Latinoamericano de Escuelas de Administración), 2023-03, Vol.36 (1), p.1-22 [Peer Reviewed Journal] Emerald Publishing Limited. ;ISSN: 1012-8255 ;EISSN: 2056-5127 ;DOI: 10.1108/ARLA-03-2022-0045 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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COPYRIGHT 2024 Pontificia Universidad Catolica de Chile, Facultad de Letras ;ISSN: 0717-1285

COPYRIGHT 2024 Instituto Politecnico Nacional. Escuela Superior de Comercio y Administracion. Unidad Santo Tomas. ;ISSN: 1870-6614

2023. 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. ;ISSN: 1646-9895

COPYRIGHT 2023 Pontificia Universidad Javeriana ;ISSN: 0123-1472 ;DOI: 10.11144/Javeriana.cc24.dfqf

Emerald Publishing Limited. ;ISSN: 1012-8255 ;EISSN: 2056-5127 ;DOI: 10.1108/ARLA-03-2022-0045

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