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1	Material Type: Article	Corporate impact of the COVID-19 pandemic: An approximation based on business data from Ecuador /Impacto corporativo de la pandemia de COVID-19: una aproximaciÃ³n basada en datos comerciales de Ecuador /Impacto corporativo da pandemia do Covid-19: uma abordagem baseada em dados comerciais no Equador Estudios gerenciales, 2024-01, Vol.40 (170), p.57 [Peer Reviewed Journal] COPYRIGHT 2024 Universidad ICESI ;ISSN: 0123-5923 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	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
3	Material Type: Article	Impacto del COVID-19 en los estados financieros de las cooperativas del segmento cuatro Revista UNIANDES Episteme, 2024, Vol.11 (1), p.3-16 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: 1390-9150 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	A recent review on optimisation methods applied to credit scoring models Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.352-371 [Peer Reviewed Journal] COPYRIGHT 2023 Universidad ESAN, Peru ;Elias Shohei Kamimura, Anderson Rogério Faia Pinto and Marcelo Seido Nagano. 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-09-2021-0193 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	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
6	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
7	Material Type: Article	Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en Chile Formación Universitaria, 2023-10, Vol.16 (5), p.1-16 [Peer Reviewed Journal] COPYRIGHT 2023 Centro de Informacion Tecnologica ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-5006 ;EISSN: 0718-5006 ;DOI: 10.4067/S0718-50062023000500001 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Recaudación de impuestos y creación de valor empresarial en las empresas manufactureras de Cotopaxi PACHA. Revista de Estudios Contemporáneos del Sur Global, 2023-08, Vol.4 (11), p.e230203 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: 2697-3677 ;EISSN: 2697-3677 ;DOI: 10.46652/pacha.v4i11.203 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Thesises (postgraduate)	Análisis económico-financiero y fiscal de PARCITANK, S. A. Propuestas de mejora http://rightsstatements.org/vocab/InC/1.0/ info:eu-repo/semantics/openAccess Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	Los partidos tienen que remitir su información financiera a tiempo (o serán sancionados): un comentario a la sentencia n.° 6809-E3-2022 Revista de Derecho Electoral, 2023-07 (36), p.175-176 [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: 1659-2069 ;ISSN: 1659-2808 ;EISSN: 1659-2069 ;DOI: 10.35242//RDE_2023_36_10 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	El capital de trabajo de la asociación San Antonio de Pagua a partir del análisis del flujo de efectivo 2021-2022 PACHA. Revista de Estudios Contemporáneos del Sur Global, 2023-06, Vol.4 (11), p.e230198 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: 2697-3677 ;EISSN: 2697-3677 ;DOI: 10.46652/pacha.v4i11.198 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Thesises (postgraduate)	Análisis económico-financiero y valoración de Mercadona S.A http://rightsstatements.org/vocab/InC/1.0/ info:eu-repo/semantics/openAccess Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	La contabilidad ambiental y su contribución en la mitigación del impacto ambiental. Caso: Telecomunicaciones del Sur, Ecuador Religación. Revista de Ciencias Sociales y Humanidades, 2023-04, Vol.8 (36), p.e2301046 [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: 2477-9083 ;EISSN: 2477-9083 ;DOI: 10.46652/rgn.v8i36.1046 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Valoración de empresas: ¿cómo medir y gestionar la creación de valor en las instituciones de intermediación financiera? Religación. Revista de Ciencias Sociales y Humanidades, 2023-04, Vol.8 (36), p.e2301047 [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: 2477-9083 ;EISSN: 2477-9083 ;DOI: 10.46652/rgn.v8i36.1047 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	NIC 2 y la razonabilidad de los estados financieros en las PYMES. Caso: Alimentos Alibalgran Cía. Ltda Religación. Revista de Ciencias Sociales y Humanidades, 2023-04, Vol.8 (36), p.e2301049 [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: 2477-9083 ;EISSN: 2477-9083 ;DOI: 10.46652/rgn.v8i36.1049 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Los estados financieros y las tomas de decisiones empresariales 593 Digital Publisher CEIT, 2023-03, Vol.8 (2), p.149-160 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: 2588-0705 ;DOI: 10.33386/593dp.2023.2.1679 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Revelación de información financiera en tiempos de incertidumbre: un estudio exploratorio de los efectos del COVID-19 en empresas colombianas Contaduría Universidad de Antioquia, 2023-02 (82), p.131-157 [Peer Reviewed Journal] Copyright Universidad de Antioquía Jan-Jun 2023 ;ISSN: 0120-4203 ;EISSN: 2590-4604 ;DOI: 10.17533/udea.rc.n82a06 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	Airports' public infrastructure and sources of inefficiency Journal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.176-196 [Peer Reviewed Journal] COPYRIGHT 2023 Universidad ESAN, Peru ;Ane Elixabete Ripoll-Zarraga. 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. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0269 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Valoración de empresas: ¿cómo medir y gestionar la creación de valor en las instituciones de intermediación financiera? Religación. Revista de Ciencias Sociales y Humanidades, 2023, Vol.8 (36), p.1-22 [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: 2477-9083 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	El riesgo de liquidez y su incidencia en la concesión de créditos en la Cooperativa de ahorro y crédito Sumak Samy Ltda Polo del Conocimiento: Revista científico - profesional, 2023, Vol.8 (1), p.1350-1369 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: 2550-682X Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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COPYRIGHT 2024 Universidad ICESI ;ISSN: 0123-5923

COPYRIGHT 2023 Centro de Informacion Tecnologica ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-5006 ;EISSN: 0718-5006 ;DOI: 10.4067/S0718-50062023000500001

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: 2697-3677 ;EISSN: 2697-3677 ;DOI: 10.46652/pacha.v4i11.203

http://rightsstatements.org/vocab/InC/1.0/ info:eu-repo/semantics/openAccess

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: 2697-3677 ;EISSN: 2697-3677 ;DOI: 10.46652/pacha.v4i11.198

http://rightsstatements.org/vocab/InC/1.0/ info:eu-repo/semantics/openAccess

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: 2477-9083 ;EISSN: 2477-9083 ;DOI: 10.46652/rgn.v8i36.1046

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: 2477-9083 ;EISSN: 2477-9083 ;DOI: 10.46652/rgn.v8i36.1047

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: 2477-9083 ;EISSN: 2477-9083 ;DOI: 10.46652/rgn.v8i36.1049

Copyright Universidad de Antioquía Jan-Jun 2023 ;ISSN: 0120-4203 ;EISSN: 2590-4604 ;DOI: 10.17533/udea.rc.n82a06

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