Contaduría y Administración

2010 - 2019

Current editor(s): Francisco López-Herrera (Editors in Chief)

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Volume 62, issue 5, 2017

Editorial Vol. 62 Núm.5 pp. 1-2

Francisco López-Herrera, José Alberto García Narváez and Salvador Enrique Vázquez Moctezuma

Impact of the stock market capitalization and thebanking spread in growth and development in LatinAmerican: A panel data estimation with System GMM pp. 3-4

Ali Aali-Bujari, Francisco Venegas-Martínez and Gilberto Pérez-Lechuga

Financial and economic performance of major Braziliancredit cooperatives pp. 5-6

Tarcisio Pedro Da Silva, Maurício Leite, Jaqueline Carla Guse and Vanderlei Gollo

Earnings management strategies in Brazil: Determinantcosts and temporal sequence pp. 7-8

Cesar Medeiros Cupertino, Antonio Lopo Martinez and Newton C.A. da Costa

Los procesos alfa estables y su relación con el exponentede autosimilitud: paridades de los tipos de cambio dólarestadounidense, dólar canadiense, euro y yen pp. 9-10

José Climent Hernández, Luis Fernando Hoyos Reyes and Domingo Rodríguez Benavides

The a-stable processes and their relationship with theexponent of self-similarity: Exchange rates of USADollar, Canadian Dollar, Euro and Yen pp. 11-12

José Climent Hernández, Luis Fernando Hoyos Reyes and Domingo Rodríguez Benavides

Contratos de riesgo de petróleo, patrones de conductay desempe˜no de empresas: Análisis de panel de datos pp. 13-14

Alejandro Ibarra Yúneza and Fidel Flores Chapa

Oil risk contracts, business conduct and performancepatterns: Data panel analysis pp. 15-16

Alejandro Ibarra Yúneza and Fidel Flores Chapa

Coberturas financieras con derivados y su incidencia enel valor de mercado en empresas colombianas quecotizan en Bolsa pp. 17-18

César Augusto Giraldo-Prietoa, Gabriel Jaime González Uribe, Cristhian Vesga Bermejo and Diana Carolina Ferreira Herrera

Financial hedging with derivatives and its impact on the Colombian market value for listed companies pp. 19-20

César Augusto Giraldo-Prietoa, Gabriel Jaime González Uribe, Cristhian Vesga Bermejo and Diana Carolina Ferreira Herrera

Disciplina de mercado en el sistema bancariocentroamericano pp. 21-22

Edgar Demetrio Tovar-García

Market discipline in the Central American bankingsystem pp. 23-24

Edgar Demetrio Tovar-García

The relationship between corporate governance andforeign ownership of the banks in developing countries pp. 25-26

K. Batu Tunaya and Serhat Yüksel

Contraste de la ley de Gibrat en la banca comercialbrasile˜na pp. 27-28

Maria de Mar Miralles-Quiros, José Luis Millares-Quiros and Julio Daza-Izquierdo

Gibrat’s law test on Brazilian commercial banks pp. 29-30

Maria de Mar Miralles-Quiros, José Luis Millares-Quiros and Julio Daza-Izquierdo

Lógica difusa y el riesgo financiero. Una propuestade clasificación de riesgo financiero al sectorcooperativo pp. 31-32

Jaime Fabián Díaz Córdova, Edisson Coba Molina and Paúl Navarrete López

Fuzzy logic and financial risk. A proposed classificationof financial risk to the cooperative sector pp. 33-34

Jaime Fabián Díaz Córdova, Edisson Coba Molina and Paúl Navarrete López

Volume 62, issue 4, 2017

Editorial Vol. 62 Núm. 4 pp. 1059-1062

Francisco López-Herrera, José Alberto Garcia Narváez and Salvador Enrique Vazquez Moctezuma

Los efectos de largo plazo de la asimetría y persistencia en la predicción de la volatilidad: evidencia para mercados accionarios de América Latina pp. 1063-1080

Raúl de Jesús Gutiérrez, Edgar Ortiz and Oswaldo García Salgado

Long-term effects of the asymmetry and persistence of the prediction of volatility: Evidence for the equity markets of Latin America pp. 1081-1099

Raúl de Jesús Gutiérrez, Edgar Ortiz and Oswaldo García Salgado

Modelo de asociatividad en la cadena productiva en las Mipymes agroindustriales pp. 1100-1117

Lila Margarita Bada Carbajal, Luis Arturo Rivas Tovar and Herman FrankLittlewood Zimmerman

Model of associativity in the production chain in Agroindustrial SMEs pp. 1118-1135

Lila Margarita Bada Carbajal, Luis Arturo Rivas Tovar and Herman FrankLittlewood Zimmerman

Valuación de un producto estructurado de compra sobre el SX5E cuando la incertidumbre de los rendimientos está modelada con procesos log-estables pp. 1136-1159

José Climent Hernández and Carolina Cruz Matú

Pricing of a structured product on the SX5E when the uncertainty of returns is modeled as a log-stable process pp. 1160-1182

José Climent Hernández and Carolina Cruz Matú

Estructura de propiedad y su efecto en la política de dividendos en el contexto mexicano pp. 1183-1198

Juan Manuel San Martín Reyna

Ownership structure and its effect on dividend policy in the Mexican context pp. 1199-1213

Juan Manuel San Martín Reyna

Material values: A study of some antecedents and consequences pp. 1214-1227

Rogelio Puente Díaz and Judith Cavazos Arroyo

Análisis de la histéresis del desempleo en México ante shocks macroeconómicos, 1999-2014 pp. 1228-1248

José Carlos García, Estefanía Carolina Rivera Hernández and Humberto Ríos Bolívar

Analysis of the hysteresis of unemployment in Mexico in the face of macroeconomic shocks pp. 1249-1269

José Carlos García, Estefanía Carolina Rivera Hernández and Humberto Ríos Bolívar

Evaluación de la percepción de la calidad de los servicios bancarios mediante el modelo SERVPERF pp. 1270-1293

Jaime Torres Fragoso and Ignacio Luna Espinoza

Assessment of banking service quality perception using the SERVPERF model pp. 1294-1316

Jaime Torres Fragoso and Ignacio Luna Espinoza

Empirical evidence of the existence of speculative bubbles in the prices of stocks traded on the São Paulo Stock Exchange pp. 1317-1334

Carol Thiago Costa, Wesley Vieirada Silva, Lauro Britode Almeida and Claudimar Pereirada Veiga

Formation of monopolies in a bipartite market pp. 1335-1344

Manuel Rodríguez Achach and Enrique Baquedano Pérez

Evaluación del efecto de la psicología del inversionista en un mercado bursátil artificial mediante su grado de eficiencia pp. 1345-1360

Juan Benjamin Duarte Duarte, Leonardo Hernán Talero Sarmiento and Katherine Julieth Sierra Suárez

Evaluation of the effect of investor psychology on an artificial stock market through its degree of efficiency pp. 1361-1376

Juan Benjamin Duarte Duarte, Leonardo Hernán Talero Sarmiento and Katherine Julieth Sierra Suárez

El índice SEBI como medida del nivel de compromiso con los principios que definen la banca ética pp. 1377-1392

María Eulalia Serrano Pérez

SEBI index: Measuring the commitment to the principles of social banking pp. 1393-1407

María Eulalia Serrano Pérez

The influence of culture and transparency on global research and development intensity: An overview across Europe pp. 1408-1422

Ilídio Tomás Lopes and Rogério MarquesSerrasqueiro

Volume 62, issue 3, 2017

Meta-analysis categorization of EU countries in the context of corporate income tax pp. 1001–1018

Andrejovská Alena, Mihóková Lucia and Martinková Slavomíra

Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing pp. 1019–1040

Gholamhossein Mahdavi and Abbas Ali Daryaei

Tax structure and economic growth: Evidence from the European Union pp. 1041–1057

Desislava Stoilova

Editorial Vol. 62 Núm. 3 pp. 715-718

Francisco López-Herrera, José Alberto Garcia Narváez and Salvador Enrique Vazquez Moctezuma

Análisis del servicio de Urgencias aplicando teoría de líneas de espera pp. 719-732

Gustavo Ramiro Rodríguez Jáuregui, Ana Karen González Pérez, Salvador Hernández González and Manuel Darío Hernández Ripalda

Analysis of the emergency service applying the queueing theory pp. 733–745

Gustavo Ramiro Rodríguez Jáuregui, Ana Karen González Pérez, Salvador Hernández González and Manuel Darío Hernández Ripalda

Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano pp. 746-760

Héctor Horacio Garza Sánchez, Klender Aimer Cortez Alejandro, Alma Berenice Méndez Sáenz and Martha del Pilar Rodríguez García

Effect of information quality due accounting regulatory changes: Applied case to Mexican real sector pp. 761–774

Héctor Horacio Garza Sánchez, Klender Aimer Cortez Alejandro, Alma Berenice Méndez Sáenz and Martha del Pilar Rodríguez García

Propuesta de un modelo de medición de la competitividad mediante análisis factorial pp. 775–791

Juan José García Ochoa, Juan de Dios León Lara and José Pablo Nuño de la Parra

Proposal of a model to measure competitiveness through factor analysis pp. 792–809

Juan José García Ochoa, Juan de Dios León Lara and José Pablo Nuño de la Parra

Corrupción como proceso organizacional: comprendiendo la lógica de la desnormalización de la corrupción pp. 810-826

David Arellano Gault

Corruption as an organizational process: Understanding the logic of the denormalization of corruption pp. 827–842

David Arellano Gault

Acceso y uso de los mercados financieros para el pago de los gastos de la educación básica pp. 843–860

Kristiano Raccanello, Laura Elena Carrillo Cubillas and Mariana Guzmán Yerena

Access and use of financial markets for basic education expenses pp. 861-879

Kristiano Raccanello, Laura Elena Carrillo Cubillas and Mariana Guzmán Yerena

Empleo manufacturero en la Región Centro de México. Una estimación por gran división pp. 880-901

Yolanda Carbajal Suárez and Leobardo de Jesús Almonte

Manufacturing labor in the Central Region of Mexico. An estimation by great division pp. 902–923

Yolanda Carbajal Suárez and Leobardo de Jesús Almonte

Transmisión de precios futuros de maíz del Chicago Board of Trade al mercado spot mexicano pp. 924-940

Francisco Ortiz-Arango and Alma Nelly Montiel Guzmán

Transmission of future prices of corn of the Chicago Board of Trade to the Mexican spot market pp. 941–957

Francisco Ortiz-Arango and Alma Nelly Montiel Guzmán

Reflexiones teóricas en torno a la propuesta de recuperación del poder de compra del salario mínimo en México pp. 958-971

Carlos Guerrero de Lizardi and Leonardo Lomelí Vanegas

Theoretical considerations on the proposed of recovery of purchasing power of the minimum wage in Mexico pp. 972-984

Carlos Guerrero de Lizardi and Leonardo Lomelí Vanegas

The construction process of grounded theory in administration pp. 985-1000

Darlan José Roman, Marilei Osinski and Rolf Hermann Erdmann

Volume 62, issue 2, 2017

Editorial Vol. 62 Núm. 2 pp. 1-2

Francisco López-Herrera and Salvador Enrique Vazquez Moctezuma

Influencia de los sistemas de información en los resultados organizacionales pp. 3-4

Demian Abrego-Almazán, Yesenia Sánchez-Tovar and José M. Medina-Quintero

Influence of information systems in organizational performance pp. 5-6

Demian Abrego-Almazán, Yesenia Sánchez-Tovar and José M. Medina-Quintero

Gobierno corporativo, financiamiento y género: un estudio de las pymes emisoras de títulos en los mercados de valores argentinos pp. 7-8

Anahí Briozzo, Diana Albanese and Diego Santolíquido

Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets pp. 9-10

Anahí Briozzo, Diana Albanese and Diego Santolíquido

Administración del riesgo crediticio al menudeo en México: una mejora econométrica en la selección de variables y cambios en sus características pp. 11-12

José Carlos García, Miguel Ángel Martínez-García and Francisco Venegas-Martínez

Credit risk management at retail in Mexico: An econometric improvement in the selection of variables and changes in their characteristics pp. 13-14

José Carlos García, Miguel Ángel Martínez-García and Francisco Venegas-Martínez

Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG pp. 15-16

Laura Sour

Progress in the quantity of financial information in the public sector in Mexico following the LGCG pp. 17-18

Laura Sour

The impact of consumer behavior on financial security of households in Poland pp. 19-20

Maria Piotrowska

Evolución de la capacidad tecnológica en México. Aplicación del análisis estadístico multivariante de cluster pp. 20-21

Carla Carolina Pérez Hernández, Graciela Lara Gómez and Denise Gómez Hernández

Evolution of state clusters related with technological capability in Mexico: Application of a multivariate statistical analysis of cluster pp. 22-23

Carla Carolina Pérez Hernández, Graciela Lara Gómez and Denise Gómez Hernández

Simulador de vuelo ejecutivo como medio de aprendizaje en la planeación de recursos de nuevas empresas bajo el enfoque del marcador balanceado pp. 24-25

Daniela Vidal Flores and Rogerio Domenge Muñoz

Executive flight simulator as a learning tool in new companies’ resource planning based on the balanced scorecard pp. 26-27

Daniela Vidal Flores and Rogerio Domenge Muñoz

Searching most influential variables to brand loyalty measurements: An exploratory study pp. 28-29

Jorge Vera-Martínez and Andrea Trujillo

Determinants of debt: Empirical evidence on firms in the district of Santarém in Portugal pp. 30-31

António Lourenço and Eduardo Carmo Oliveira

Role of banks in financial inclusion in India pp. 32-33

Badar Iqbal and Shaista Sami

Efectos de la contratación de exempleados de multinacionales en la capacidad de absorción en empresas locales pp. 34-35

Juan Carlos Leiva, Juan Antonio Rodríguez Álvarez and Ricardo Monge González

Effects of hiring former employees of multinationals in the absorptive capacity of local firms pp. 36-37

Juan Carlos Leiva, Juan Antonio Rodríguez Álvarez and Ricardo Monge González

Propuesta de un índice para evaluar la gestión del control interno pp. 38-39

Leudis Orlando Vega de la Cruz, Yosvani Orlando Lao León and Any Flor Nieves Julbe

Proposal of a coefficient to evaluate the management of the internal control pp. 40-41

Leudis Orlando Vega de la Cruz, Yosvani Orlando Lao León and Any Flor Nieves Julbe

Volume 62, issue 1, 2017

Editorial Vol. 62 Núm. 1 pp. 1-4

Francisco López-Herrera, José Alberto Garcia Narváez and Salvador Enrique Vazquez Moctezuma

Evaluación de la imagen organizacional universitaria en una institución de educación superior pp. 105–122

Juana Patlán Pérez and Edgar Martínez Torres

Evaluation of the organizational image of a university in a higher education institution pp. 123–140

Juana Patlán Pérez and Edgar Martínez Torres

Dinámica de la inversión extranjera directa en los estados de México: un análisis de cadenas de Markov espaciales pp. 141–162

Víctor Torres Preciado, Mayrén Polanco Gaytán and Miguel Tinoco-Zermeño

Dynamic of foreign direct investment in the states of Mexico: An analysis of Markov's spatial chains pp. 163–183

Víctor Torres Preciado, Mayrén Polanco Gaytán and Miguel Tinoco-Zermeño

Mexico's industrial sector companies: A measurement of intellectual capital and its impact on financial performance pp. 184–206

Eleazar Villegas González, Martín Aubert Hernández Calzada and Blanca Cecilia Salazar Hernández

The influence of remuneration on the behavior of hospital employees in Brazil pp. 207–221

Alcindo Mendes, Rogério João Lunkes, Leonardo Flach and Silvana Dalmutt Kruger

Is socially responsible investment useful in Mexico? A multi-factor and ex-ante review pp. 222–238

Oscar De la Torre Torres and Isabel Martínez Torre Enciso Mª

New cross-proposal entrepreneurship and innovation in educational programs in third level (tertiary) education pp. 239–261

Jorge Gámez Gutiérrez and Jossie Esteban Garzón Baquero

Is there any evidence of political-business cycle in the sectorial employment of Mexico, 1998-2013? pp. 25–43

Marlen R. Reyes Hernández, Pablo Mejía Reyes and Liliana Rendón Rojas

Subjective alienation in current labour organization. A participant observation in a food retail company pp. 262–278

Héctor L. Bermudez

Are the cultural accounting values a relevant issue for the SMEs’ financing options? pp. 279–298

Fabio Albuquerque, Joaquín Texeira Quirós and Joaquín Rosário Justino

Analysis of contagion in Mexican financial system combining Merton and random networks models pp. 44–63

Guillermo Sierra-Juárez

Institutional statements and individual perceptions of sustainability in Mexican business schools pp. 5–24

Gabriela Monforte García, Andreas Michael Hartmann and Gabriela María Farías Martínez

Integración económica, crisis económicas y ciclos económicos en México pp. 64–84

Cuauhtémoc Calderón Villarreal

Economic integration, economic crises and economic cycles in Mexico pp. 85–104

Cuauhtémoc Calderón Villarreal