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This paper uses a randomized controlled experiment in Costa Rica to determine whether IB use by Banco Nacional de Desarrollo's micro and small enterprise (MSE) clients has an impact on their performance, measured in terms of productivity, increase in sales, and cost reduction. Results from the...
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Presentación sobre las Normas Contables Internacionales para la Información Financiera, la cual pretende mejorar la calidad de la Información financiera de las empresas para que sea objetiva, confiable, comparable y transparente. A su vez, da a conocer las estrategias a seguir en un corto plazo.
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