No. 12 (2014): Revista Visión Contable

View No. 12 (2014): Revista Visión Contable
Published: 2014-12-06

Full Issue

Articles

  • IFRS for whom?

    Valério Nepomuceno
    15-37
    DOI: https://doi.org/10.24142/rvc.n12a1

  • Empirical research descriptive reporting socio-environmental: it’s comparability

    Liliana Fernández Lorenzo, Elsa Larramendy, Pamela Tellechea
    38-77
    DOI: https://doi.org/10.24142/rvc.n12a2

  • The accounting transparency of management

    María Eugenia De la Rosa Leal
    78-102
    DOI: https://doi.org/10.24142/rvc.n12a3

  • Property structure and capital structure: an analysis of this relationship in the Brazilian stock market

    Klefferson Douglas Xavier De Araujo, Orleans Silva Martins
    103-129
    DOI: https://doi.org/10.24142/rvc.n12a4

  • An approximation to the accounting of intellectual capital in the decision-making process: a study in the East Antiochian Colombian

    Carlos Eduardo Castaño Ríos, Paola Andrea Reinoso Sánchez, Jahir Alberto Zapata Gallo, John Jairo del Rio Aguirre
    130-160
    DOI: https://doi.org/10.24142/rvc.n12a5

  • Historical evolution of the road haulage transport sector in Colombia 2005-2013, perspective for infrastructure

    Jorge Hernán López Martínez
    161-202
    DOI: https://doi.org/10.24142/rvc.n12a6

  • The measurement of value added by the internal audit activity

    Luisa María Morell González, Lázaro J. Blanco Encinosa, Roberto Díaz Pérez
    203-220
    DOI: https://doi.org/10.24142/rvc.n12a7

  • Accounting education in Cuba: knowledge, skills and values

    Francisco F. Borras Atiénzar, Concepción E. Rodriguez Machado
    221-245
    DOI: https://doi.org/10.24142/rvc.n12a8

  • Valuation relevance of net equity and accounting result in the Argentine capital market

    Cecilia Rita Ficco, Paola Belén Bersía, José Ignacio Aizpeolea, Juan Mateo Renaudo
    246-274
    DOI: https://doi.org/10.24142/rvc.n12a9

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