This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...

In order to promote public policies aimed at enhancing financial inclusion, the Central Bank of Argentina makes periodic efforts to study, measure and analyze the processes of access and use of financial services by households in Argentina. The main objective of this paper is to use the...

A large body of economic literature has established that the primary purpose of business is profit maximization assuming unitary and constant elasticity of substitution of production factors. However, the prevailing operating conditions of micro and small enterprises raise concerns about the...

Using a quasi-experimental design with pooled cross section over time model, this paper explore the effect of the financial crisis known as the Great Recession on the labor supply in Ecuador. The remittances perceived declined due to the economic contraction in the United States and Spain, so...

During the 2000s, recurrent food price shocks due to volatility in international markets and extreme weather events affected consumption and nutritional patterns of Mexican urban households. This research quantifies the impacts of food price shocks on the purchase of nutrients and on the weight...

This article analyzes the effect of the municipality on the academic result of the Colombian State test student "Saber 11". From linear hierarchical models with quantile regression, our results suggest that the type of municipality has a significant effect on students' academic achievement in...

The present research focuses on the differences that the tourists' belonging to two unlike cultural groups - i.e., low uncertainty avoidance individualists versus high uncertainty avoidance collectivists - imposes on the performance of the model explaining the generation of satisfaction and...

The present research focuses on the differences that the tourists' belonging to two unlike cultural groups - i.e., low uncertainty avoidance individualists versus high uncertainty avoidance collectivists - imposes on the performance of the model explaining the generation of satisfaction and...