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Vol. 25 No. 49 (2017)
Vol. 25 No. 49 (2017)
Published:
2018-02-12
Editorial
Editorial
Nicko Alberto Gomero Gonzáles
7
PDF (Spanish)
Original papers
Real neutral interest rate and international financial reporting standards
Raúl Alberto Arrarte Mera
9-25
PDF (Spanish)
Clarity and quality of explanatory notes in financial statements under IFRS. A study of Gaps Expectation gaps for accounting standards (IAS 2, IAS 16, IAS 37 and IAS 38)
José Salas Avila, Percy Vilchez Olivares, José O. Curvelo Hassan
27-40
PDF (Spanish)
Impact of road infrastructure and exports on regional economic growth case of region Ancash
Alejandro De La Cruz Pairazamán Rodas
41-49
PDF (Spanish)
The audit and the levels of tax evasión
Raúl Rengifo Lozano
51-57
PDF (Spanish)
Implication of financial access channels in the expansion of consumer credits in Peru
Joshep Ivan Ramos Reyes
59-65
PDF (Spanish)
Internal control and competitiveness in the Empresa Eléctrica Regional del Sur S.A. from Ecuador
Judith María Morales Espinosa
67-72
PDF (Spanish)
International financial information regulations and financial decisions in businesses
Glady Guissela Janampa Gómez
73-79
PDF (Spanish)
Investment in exploration and exploitation in hydrocarbons and collection of the income tax in Peru
Bill Frank Oscanoa Ponce
81-89
PDF (Spanish)
Information technology and quality management to strengthen the civic education of citizens
Jannet Yajaira Velarde Guevara
91-99
PDF (Spanish)
The credit scoring model as an alternative of credit evaluation in Agrobanco
Lizardo Calderón Romero
101-109
PDF (Spanish)
Review Articles
Innovation regional factors as part of the european economic system 2000 - 2010
Lucio Leo Verástegui Huanca
111-119
PDF (Spanish)
Lack of direction and leadership and growth of anomie in the sector public in Peru
Alberto Benjamín Espinoza Valenzuela
121-128
PDF (Spanish)
Use of the standard correlation and deflection coefficient in the selection of portfolios of financial assets of variable income
Nicko Alberto Gomero Gonzáles, Víctor Ricardo Masuda Toyofuku, Santiago Bazan Castillo
129-140
PDF (Spanish)
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