Disclosure of environmental aspects in sustainability reports in the face of the new international scenario Juan Pablo del Barco Zilli, María de los Angeles del Barco Zilli, María Sol del Barco Zilli, Ileana García Federici 1-19
Disclosure of intellectual capital of argentine public universities on institutional websites Gabriela García, Cecilia Ficco, Paola Bersía, Gustavo Sader 1-13
Dow jones sustainability index Chile relationship and income, results and profitability on equity of companies Karime Chahuán Jiménez 1-14
Duplicity of roles and conflicts of interest: chilean stockbrokers Humberto Borges Quintanilla, Isabel Torres Zapata 137-151
Economy and circular information in the argentinian agrifood sector. An exploratory research from an institutional approach María Laura Rabasedas, Jose Mariano Moneva Abadía 1-18
Environmental information disclosure: an exploratoy analysis for listed companies in Argentina María Rabasedas 1-16
Environmental reporting factors of peruvian mining companies Julio Hernández Pajares, Cecilia Venegas Morales, Luis Alvarado Pintado 29-38
ERP technology in the training process of public accountants and auditors in chilean universities Francisco Nova, Fernando Morales 1-12
Estimation of the inflationary distortion in the book value of companies. Sergio Miguel Hauque Fernandez
Ethical Orientation of Accounting Students: Evidence from a State University in Chile Nataly Guiñez-Cabrera, Arturo Z. Vasquez-Parraga 51-58
Evaluation of the risks in the Integrated Reporting of Cemex SA and their comparison with the media coverage Jorge Daniel Simaro, Omar Edgardo Tonelli Pierrou, Francisco Javier Varela Videla 1-13
Evaluation of the usefulness of financial information: evidence for Ecuador Galo H. García Tamayo, Marcelo Fonseca Torres 59-68
Evolution of balance sheet conservatism in Argentina and Chile: the IFRS incidence Carmen Stella Verón Medina, Silvina Beatriz Marcolini Tulliani 87-97
Factors of financial auditor’s perceptions about fair value auditing Julio Hernández Pajares, Kiara Chau Miyakawa 1-16
Factors that favor professional development of graduated/title auditor accountants, periods 2009-2012, public university case” Marcela Fernández Rozas, Marlene Piña Galdames, Rosemary Ríos Orrego 19-28
Fair value and the quality of information disclosure: effects of the early adoption of IFRS 13 in Chile Hanns de la Fuente Mella, Berta Silva Palavecinos, Ricardo Campos Espinoza, David Cademartori Rosso 31-40
Features of the curricular construction of accounting undergraduate programs in Chile Juan Carlos Armijos, Ariel La Paz Lillo 1-17
Financing decisions: an analysis based on behavior Jorge Bernal Peralta, Giomar Walter Moscoso Zegarra, Ernesto Leo Rossi 99-108
Guide of active teaching-learning strategies to develop transverse competences in audit students Cristian Blanco Alfaro, Patricia Cortés Iturrieta, Alberto Hernández Venegas 1-22
Human capital disclosure: evidence from the argentinian banking sector Jonathan Luna Valenzuela, Carmen Verón, Cecilia Ficco 1-14
Impairment of mining assets according to the international accounting standards and Earnings management: evidence for chilean mining Claudia Orellana Fuentes 83-92
Influencing factors in the level of GRI compliance in sustainability reports of listed peruvian companies Denisse Aubert De Luchi Lomellini, María Cecilia Venegas Morales 1-16
Innovation in teaching, methodology “service learning” on cost accounting Verónica Pizarro Torres, Beatriz Hasbun Held, Tomás González Cifuentes 89-99
