Editorial |
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| · El papel de las publicaciones en medio de las tensiones entre la investigación académica y la práctica contable
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Article derived from research project |
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| · The Role of Accounting before the Financial Crisis. A Reflection on the Unconditional Conservatism of the IFRS 9 de Cabo-Moreno, Ignacio; Bautista-Mesa, Rafael; Molina-Sánchez, Horacio; Ramírez-Sobrino, Jesús N
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| · Evolution of the Accounting Harmonization Process in Spain and Brazil During the 1973-2013 Period Gracia-Sarubbi, Fernando; San Juan-Pajares, César Antonio; Rodríguez-López, Ángel
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| · Financial Effects on a Colombian Cooperative due to the Implementation of the International Financial Reporting Standards for SMEs on their Opening Balance Castaño-Rios, Carlos Eduardo; Zamarra-Londoño, Julián Esteban; Correa-García, Jaime Andrés
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| · Prospective Financial Information: Comparative Analysis of its Standardization and Empirical Evidence Ibáñez-Jiménez, Eva María; Muñoz-Merchante, Ángel
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| · The Perspective of Health Professionals on the Accounting Information in a Company-Hospital in Portugal Case Study Ferreira da Silva, Amélia Cristina; Teixeira Pereira, José Manuel
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| · The Regulatory Power of the Executive Power on Tax Laws as seen from the Case Law of the Constitutional Court Restrepo-Pineda, Carlos Mario
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| · Rankings of Graduate Accounting Programs: Analysis of Teacher Production According to Publications in Brazilian Journals (2000-2009) Barros Costa, Abimael de Jesus; Barbosa Lustosa, Paulo Roberto
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| · An Approach to the Cartesian Method Its Relation with Accounting Vargas-Restrepo, Carlos Mario
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| · Revealing the Guidelines on Social Responsibility in the Good Governance Codes of the Listed Companies in Colombia Romero-González, Laura Tatiana; Wanumen-Marín, Luisa Fernanda; Católico-Segura, Diego Fernando
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| · Reflections on the Corporate Social Responsibility and the Creation of Economic Value from the Point of View of Providers Méndez-Beltrán, Jairo Andrés; Peralta-Borray, Diego Alejandro
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