Published: 2020-04-27

Editorial

Michael Andrés Díaz Jiménez
9 - 15

Land prices and shopping centers, an analysis in the city of Bogotá

https://doi.org/10.15332/25005278/5731
Julián Alberto Gutiérrez López, David Felipe Gómez Pimienta, Mallorie Joanna Uribe Cruz, Juan Camilo Moreno Ramírez
17 - 43
DOI: https://doi.org/10.15332/25005278/5731

History of the American accounting regulation with an emphasis on global regulation

https://doi.org/10.15332/25005278/5732
Rodrigo Antônio Chaves da Silva
45 - 91
DOI: https://doi.org/10.15332/25005278/5732

The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.

https://doi.org/10.15332/25005278/5733
Carlos Eduardo Araya Leandro, Gustavo Bado Zúñiga, Carlos Castro Umaña
93 - 125
DOI: https://doi.org/10.15332/25005278/5733

The contributions of William Paton’s thesis — Accounting Theory

https://doi.org/10.15332/25005278/5735
Vanuza da Silva Figueiredo
127 - 157
DOI: https://doi.org/10.15332/25005278/5735

A new perspective for the use of financial derivatives to hedge foreign exchange rate: L-BFGS perspective to assess the strikes and principals of plain vanilla options

https://doi.org/10.15332/25005278/5736
Willie Hernández, Jairo Borray Benavides
159 -175
DOI: https://doi.org/10.15332/25005278/5736

Management processes: sustainable buildings versus traditional buildings

https://doi.org/10.15332/25005278/5737
Candy Chamorro González, Lizet Vanesa Hoepfner Gutiérrez, Catalina Montaño Gallego, Ivonne Victoria Ríos Londoño
177 - 203
DOI: https://doi.org/10.15332/25005278/5737

Characterization of the sustainable msmes of the touristic sector of Baja California, Mexico

https://doi.org/10.15332/25005278/5738
Blanca Estela Bernal Escoto, Karen Michelle Rosete Herrera, Mayra Hayde Estrada Cabada
205 - 236
DOI: https://doi.org/10.15332/25005278/5738