Contaduría y Administración

2010 - 2019

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

From Accounting and Management
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Volume 61, issue 4, 2016

Editorial Vol. 61 Núm. 4 pp. 599-602

Francisco López-Herrera

The diversity of agents and evolution of overlapping patents on electric vehicles pp. 603-628

Ricardo Artemio Chávez Meza and Arturo Ángel Lara Rivero

Pricing of average value options versus European options with stochastic interest rate pp. 629–648

Ambrosio Ortiz Ramírez and María Teresa Verónica Palacios

Validation of the scale of citizen behavior of consumers of education services pp. 649–665

Francisca Cecilia Encinas Orozco and Judith Cavazos Arroyo

Culture and affective commitment: do they influence the internal knowledege transfer? pp. 666–681

Aurora Irma Máynez Guaderrama

Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico pp. 682–704

Edgar Pamplona, Clóvis Fiirst, Thiago Bruno de Jesus Silva and Vinícius Costa da Silva Zonatto

Global financial crisis, ownership and bank profit efficiency in the Bangladesh's state owned and private commercial banks pp. 705–745

Fakarudin Kamarudin, Fadzlan Sufian and Annuar Md Nassir

Price risk in commodities: Sensitivity of agricultural commodities to interest rate shocks? pp. 746–761

Gonzalo Rondinone and Esteban Otto Thomasz

Openness and Mexico's subnational governments size: Evidence from a panel of Mexican states pp. 762–776

Rene Cabral

Gender differences in the approval of credit to Mexican SMEs pp. 777–793

Alicia Gómez Martínez and María Rosa López Mejía

Pharmaceutical patents valuation through real options: Certainty equivalents and utility function pp. 794-814

Julian Pareja Vasseur and Carolina Cadavid Pérez

Volume 61, issue 3, 2016

Editorial Vol. 61 Núm. 3 pp. 419–421

Francisco López-Herrera and Alberto García Narváez

The influence of passion and empowerment on organizational citizenship behavior of teachers mediated by organizational commitment pp. 422–440

Uree Cheasakul and Parvathy Varma

Professional judgment in selecting the hierarchy of fair value in Latin American companies pp. 441–455

Blanca Iris Vega Castro and Pedro González Cerrud

The customer knowledge management and innovation pp. 456–477

Juan Mejía Trejo, José Sánchez Gutiérrez and Gonzalo Maldonado Guzman

Developing and validating a macro-ergonomic compatibility questionnaire pp. 478–498

Arturo Realyvásquez Vargas, Jorge Luis García Alcaraz and Julio Blanco Fernández

Lead time demand variability, safety stock and the inventory cost pp. 499–513

Juan Manuel Izar Landeta, Carmen Berenice Ynzunza Cortés and Orlando Guarneros García

Capital budgeting practices by large Brazilian companies pp. 514–534

Paula de Souza and Rogério João Lunkes

Covariances matrix under the multivariate-Gh funtion to desing portfolios pp. 535–550

José Antonio Núñez Mora and Leovardo Mata Mata

Survival probabilities of low value added microenterprises pp. 551–567

Michelle Texis Flores, Martín Ramírez Urquidy and José Gabriel Aguilar Barceló

Collaboration and innovation activities in SMEs pp. 568–581

Gabriela Citlalli López-Torres, Gonzalo Maldonado Guzmán, Sandra Yesenia Pinzón Castro and Ricardo García Ramírez

Rhetoric and administrative discourse pp. 582–598

David Galicia Osuna and María Esther Monroy Baldí

Volume 61, issue 2, 2016

Editorial Vol. 61 Núm. 2 pp. 221-223

Francisco López-Herrera

Determinants of firms’ ownership concentration in Mexico pp. 224–242

Karen Watkins Fassler and Diana Rubí Flores Vargas

Elements of marketing strategy and its effect on market sharein chilean industry pp. 243–265

Cristian Mardones and Cristián Enrique Gárate Sepúlveda

Firm growth and profitability for the industrial sector in Brazil pp. 266–282

Julio Daza Izquierdo

The implicit impact of cross-listing on stock prices: A market microstructure perspective – The case of LatinAmerican markets pp. 283–297

Osmar Hazael Zavaleta Vázquez and Jaime González Maiz Jiménez

Herding effect in economic sectors of the Latin American stock markets: A pre and post-subprime crisis vision pp. 298–323

Juan Benjamín Duarte Duarte, Laura Daniela Garcés Carreño and Katherine Julieth Sierra Suárez

Overconfidence as a determinant of volatility in Latin American stockmarkets pp. 324–333

Arturo Lorenzo Valdés

Continuously differentiable preferences pp. 334–352

Adolfo García de la Sienra

The financial leasing and real options valuation pp. 353–373

Gastón Silverio Milanesi

Pricing rainbow options on baskets of assets under mixed diffusion-jump processes pp. 374–390

Adriana Zambrano Reyes and Francisco Venegas-Martínez

Assessment of a credit scoring system for popular bank savings and credit pp. 391–417

José Francisco Martínez Sánchez and Gilberto Pérez Lechuga

Volume 61, issue 1, 2016

Editorial Vol. 61 Núm. 1 pp. 1-3

Francisco López-Herrera and Alberto García Narváez

Disclosure of information on organizational structural capital banks in Brazil and Spain pp. 4-25

Edila Eudemia Herrera Rodríguez and Clea Beatriz Macagnan

Determinants of leverage in mining companies, empirical evidence for Latin American countries pp. 26-40

Angélica Paredes Gómez, Gerardo Ángeles Castro and Miguel Flores Ortega

Succession and its relationship with debt and performance in family business pp. 41–57

Juan Manuel San Martín Reyna and Jorge Alberto Durán Encalada

Volume 60, issue 6, 2015

Editorial Contaduría y Administración Vol. 60 (S2) pp. 5-8

Francisco López-Herrera, Cuauhtémoc Calderón Villareal and Alberto García Narváez

Liquidity premium in emerging markets during the international credit financial crisis: the Mexico and Chile cases pp. 9-23

Humberto Valencia Herrera

The Eurozone´s architecture and the crisis of its periphery pp. 24-53

Víctor Manuel Cuevas Ahumada

The European fiscal, policy and current economic-financial crisis pp. 54-82

Abigail Rodríguez Nava and Francisco Venegas-Martínez

European stock markets’ cointegration in the presence of structural breaks (1999-2014) pp. 83-105

Roberto Santillán-Salgado, Luis Jacob Escobar Saldivar and César Gurrola Ríos

Exchange rate disequilibria integration and crisis: Canada, México, Japan and United Kingdom vs EE.UU. dollar (1994-2014) pp. 106-127

Miriam Sosa and Edgar Ortiz

The international financial crisis of 2008 and some of its economic effects on Mexico pp. 128-146

Gloria de la Luz Juárez, Alfredo Sánchez Daza and Jesús Zurita González

Recession in the Mexican states: magnitude and causes pp. 147-168

Miguel Ángel Díaz Carreño, Pablo Mejía Reyes, Alfredo Erquizio Espinal and Roberto Rodriguez

Social policy and economic crisis: how progressive are the transfers in Mexico? pp. 169-194

Luis Huesca and Cuauhtémoc Calderón Villarreal

The uneven impact of the economic crisis of 2008-2009 in the labor markets of the regions of Mexico: the northern border versus the southern region pp. 195-218

Jorge López Arévalo and Óscar Peláez Herreros

Economic crisis and its efects on Mexican’s labor market, inequality and poverty pp. 219-249

Mario Camberos and Joaquín Bracamontes Nevárez

La reserva federal, la crisis y la política monetaria no convencional pp. 250-271

Ignacio Perrotini Hernández

Volume 60, issue 5, 2015

Editorial Contaduría y Administración Vol. 60 (S1) pp. 5-8

Francisco López-Herrera, Carlos Trejo-Pech and Alberto García Narváez

Research methods and methodology towards knowledge creation in accounting pp. 9-30

Ilídio Tomás Lopes

Patterns of knowledge flow from industrialized to Latin American and Asian countries in the pharmaceutical industry: a patent citation analysis pp. 31-56

Georgina Alenka Guzmán Chávez and Hortensia Gómez Víquez

The formation of organizational social capital into technology-based micro enterprises pp. 57-81

Ruth E. Román Castillo and Ali Smida

Critical success factors for the strategic deployment of total productive maintenance in the exporting maquiladora industry in Ciudad Juárez: a factorial solution pp. 82-106

Andrés Hernández Gómez, Carlos Escobar Toledo, Juan M. Larios Prado and Salvador Noriega Morales

Perceptions on the challenges of online purchasing: a study from “baby boomers”, generation “X” and generation “Y” point of views pp. 107-132

Saroja Dhanapal, Deeparechigi Vashu and Thanam Subramaniam

Relationship between mining revenue, government consumption, exchange rate and economic growth in Botswana pp. 133-148

Kegomoditswe Koitsiwe and Tsuyoshi Adachi

The profile of the entrepreneur supported by venture capital/private equity funds in Mexico pp. 149-174

Roberto Santillán-Salgado, Eduardo Gaona Domínguez and Norma A. Hernández Perales

Differentiated determinants of risk in portfolio at risk of the microfinance institutions in Mexico (2007-2012) pp. 175-194

Roberto Alejandro Ramírez Silva, Salvador Cruz Aké and Francisco Venegas-Martínez

Have Mexico and the United States synchronized their economic cycles with TLCAN? pp. 195-229

Domingo Rodríguez Benavides, Vicente Lima Santiago and Edgar Ortiz

The integration of information technology in higher education: a study of faculty’s attitude towards IT adoption in the teaching process pp. 230-252

Surej P. John

Volume 60, issue 4, 2015

Editorial Contaduría y Administración Vol. 60 No.4 pp. 703–706

Francisco López-Herrera

Privatization and social welfare in the nursing home in Sweden pp. 707–722

Elvio Accinelli and Osvaldo Salas

Theoretical models of human capital and signaling: a study for Mexico pp. 723–734

Antonio Kido Cruz and María Teresa Kido Cruz

Interrelationship of culture, labor flexibility, strategic alignment, innovation and firm performance pp. 735–756

Sergio Manuel Madero Gómez and Gustavo Barboza

Determinants of corporate risk disclosure in large Spanish companies: a snapshot pp. 757–775

Mónica Hernández Madrigal, Beatriz Aibar Guzmán and Cristina Aibar Guzmán

Most important competences for the management discipline in Colombia pp. 776–795

Jaime Castrillón, Leonor Cabeza and Jahir Lombana Coy

The mechanistic management of Higher Education Institutions: a study from the systemic modeling pp. 796–816

Erik Haidar Torres and Gladys C. Torres Estévez

Capabilities, leadership and management strategies of civil society organizations in rural areas pp. 817–835

Juan Antonio Hernández Martínez, Francisco Herrera Tapia and Cristina Chávez Mejía

Internationalization of SMEs: analysis of resources and internal capabilities using fuzzy logic pp. 836–863

Jorge Aníbal Restrepo Morales and Juan Gabriel Vanegas López

Calculation of reorder point when lead time and demand are correlated pp. 864–873

Juan Izar, Carmen Berenice Ynzunza Cortés and Enrique Zermeño Pérez

Stock recommendations and investment portfolio formation: A study in the Brazilian market pp. 874–892

Rafael Moreira Antônio, Fabiano Guasti Lima and Tabajara Pimenta Junior

Volume 60, issue 3, 2015

Editorial Contaduría y Administración Vol. 60 N.3 pp. 507-510

Francisco López-Herrera

Management accounting for controlling or coordination in turbulent environments: Their impact on organizational performance pp. 511-534

Marcela Porporato

Deconstructing the conventional accounting result to design anenvironmental accounting result pp. 535-555

José Juan Déniz Mayor and María Concepción Verona Martel

Influencing the International Financial Reporting Standard in the equity risk? pp. 556-577

Gokhan Boz, Carlota Menéndez Plans, Neus Orgaz Guerrero and Diego Prior

Financial ratios used by equity analysts in Mexico and stock returns pp. 578-592

Carlos Trejo-Pech, Magdy Noguera and Susan White

A minimum variance benchmark to measure the performance of pension funds in Mexico pp. 593-614

Oscar De la Torre Torres, Evaristo Galeana Figueroa, María Isabel Martínez Torre Enciso and Dora Aguilasocho Montoya

Exchange rate long memory: International evidence pp. 615-630

Héctor F. Salazar Núñez and Francisco Venegas-Martínez

The Okun’s Law and the labor flexibility in Mexico: A cointegration analysis, 1997Q3-2014Q1 pp. 631-650

Eduardo Loría Díaz de Guzmán, Emmanuel Alejandro Ramírez Guerra and Emmanuel Salas

Women’s labor participation and the use of time in house hold care in Mexico pp. 651-662

Armando Sánchez Vargas, Ana Liz Herrera Merino and Ignacio Perrotini Hernández

Total factor productivity in container terminals at ports of Mexico:A measurement through the Malmquist index pp. 663-685

Odette Delfin Ortega and José César Lenin Navarro Chávez

Organizational learning disabilities and their relation with organizational learning styles in the Msmes pp. 686-702

José Gerardo Ignacio Gómez Romero, María Deyanira Villarreal Solís and Francisco Martín Villarreal Solís

Volume 60, issue 2, 2015

Editorial Revista Contaduría y Administración Vol. 60 N.2 pp. 287-290

Francisco López-Herrera

Complex stylized facts of the Mexican economy: a hirschmanian perspective (to attack the “fear of growing”, more and better) pp. 291-325

Guerrero de Lizaldi Carlos

Microeconomic determinants of access to external financing of the capital structure of industrial companies pp. 326-345

Hernández Carmen Guadalupe, Ríos Bolivar Humberto and Garrido Noguera Celso

Methodology for making investment decisions on stock portfolio by considering the multicriteria technique AHP pp. 346-366

Willmer Escobar John and Sergio Garcilazo

Spanish credit institutions: do efficiency and solvency support the first decisions on bank restructuring from a financial point of view 2008-2012? pp. 367-388

Marín Hernández Salvador, Gras Gil Ester and Marcos Antón Renart

Adaptive market efficiency of agricultural commodity futures contracts pp. 389-401

Coronado Ramírez Semei, Celso Arellano Pedro Luis and Omar Rojas

Opinion on financial statements for tax purposes: legal nature, evolution and inconsistencies pp. 402-422

Yáñez Rodríguez Raúl Jorge and Ávila Mazzocco Héctor Enrique

Quality of accounting information in family business: the influence of different levels of governance BM&FBovespa, size and independence of the board of directors pp. 423-446

Dias de Moura Geovanne, Franz Leandro and Roberto da Cunha Paulo

Psychosomatic manifestations, commitment and burnout as cosequents from climate and organization culture: a path analysis pp. 447-467

Uribe Prado Jesús Felipe, Patlán Pérez Juana and García Saisó Alejandra

New business performance: gender perspective pp. 468-485

Elizundia Cisneros María Eugenia

Corporate governance and the audit committee as part of Corporate Social Responsibility pp. 486-506

Mancilla Rendón María Enriqueta and María García

Volume 60, issue 1, 2015

Editorial Revista Contaduría y Administración Vol. 60 N.1 pp. 5-9

López Herrera Francisco and José Alberto García Narváez

Attitudes towards money and motivational orientation to work in Brazilian young workers pp. 11-30

Campos Monteiro Danielli Leite, Peñaloza Verónica, Roberto Pinto Francisco, Denegri Coria Marianela del Carmen and Orellana Calderón Ligia María

Commitment to work in the health sector social work pp. 31-52

Carreón Guillén Javier

The turn of the month effect still exists in the main Latin American stock markets, including the level of individual stocks pp. 53-86

Kristjanpoller Rodríguez Werner and Arenas Yáñez Teresita

Sectorial portfolio analysis with genetic algorithms: case applied to the Mexican Stock Exchange pp. 87-112

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

Analysis of the implementation of a stock investment strategy based on a decision aid tool pp. 113-144

Leão Lyrio Maurício Vasconcellos, Prates Wlademir, Andrade de Lima Marcus Vinícius and Lunkes Rogério João

Real Options: a proposal to assess R&D projects at agricultural public research centers pp. 145-180

Luzia Vedovoto Graciela and Diego Prior

Logistics management model for small and medium sized enterprises in Mexico pp. 181-204

Cano Olivos Patricia, Orue Carrasco Fernando, Martínez Flores José Luis, Mayett Moreno Yésica and López Nava Gabriel

Competitiveness of the customs administration in the international trade frame pp. 205-228

América Zamora Torres and Navarro Chávez José César Lenin

Application of the Servperf model in Telcel attention centers in Hermosillo: a measurement of the quality of service pp. 229-260

Ibarra Morales Luis Enrique and Casas Medina Emma Vanessa

Effectiveness of the Mexican accounting convergence project undertaken as of 2005: empirical evidence (1997-2010) pp. 261-282

Polo Jiménez Sergio Demetrio, Hidalgo Gallardo Ruth Leticia, Palacios Manzano Mercedes, Hernández Gracia Tirso Javier and Moreno Uribe Heriberto