View Vol. 24 No. 1 (2026)

Published: 2026-10-14

Full Issue

Preliminares (Spanish)

Artículos

The implementation of IFRS in the most relevant items of a Central Bank: The case of Costa Rica

https://doi.org/10.15332/dcg90y52
Mauricio Guevara Guzmán
7-24
PDF (Spanish)
DOI: https://doi.org/10.15332/dcg90y52

Impact of Tax Risk Management on the Financial Sustainability of Companies in Emerging Economies

https://doi.org/10.15332/dm1fyw05
Daniel Ricardo Sánchez Montaña
25-42
PDF (Spanish)
DOI: https://doi.org/10.15332/dm1fyw05

Sustainability Reports in the Mexican Airport Sector: Application of the GRI Standards

https://doi.org/10.15332/e4ya8r46
Shecid Michelle Guerrero-Fuertes , Karyme Murillo Hernandez , Hugo A. Macias
43-60
PDF (Spanish)
DOI: https://doi.org/10.15332/e4ya8r46

Purchase intention and decision for healthy products in Cochabamba: An analysis from planned behavior

https://doi.org/10.15332/zv56nt09
Carla Andrea Encinas Gonzales, Rodrigo Almeida Cardona
61-80
PDF (Spanish)
DOI: https://doi.org/10.15332/zv56nt09

Sustainability practices and customer loyalty in the insurance industry: A PLS-SEM-approach

https://doi.org/10.15332/embm4r18
Alli Noah Gbenga, John Aina, Kamal Ganiyu
81-115
PDF
DOI: https://doi.org/10.15332/embm4r18