Spanish Abstract: El objetivo del trabajo es analizar cuáles fueron los aspectos del marco institucional que favorecieron o retrasaron la extensión de la banca en América Latina. Para ello se analizan los marcos reguladores de España y los países latinoamericanos de colonización española...

Spanish Abstract: No hay evidencia sustancial de que la pandemia de Covid-19 represente un cambio estructural hacia una economía sin efectivo (cashless) en el sector de pagos minoristas. En el corto plazo, los consumidores aumentaron su volumen de pagos digitales y sin contacto (contactless)...

Spanish Abstract: En las últimas décadas se han logrado notables avances en la lucha contra la pobreza y en la reducción de la desigualdad a escala global, que las dos grandes crisis de este siglo amenazan con revertir. Dadas sus responsabilidades y el ámbito global de actuación, el Fondo...

The banking sector is the more important segment of Spanish financial system. Other financial institutions have had little signification, and they have also been controlled for banks. The Spanish financial literature has situated the born of investment trusts in the 1950 decade because of the...

Este trabajo estudia la arquitectura de la organización bancaria y monetaria construida en los años 1870s hasta 1880s en Colombia y en particular en el Estado de Cundinamarca y en su capital, Bogotá. Utilizando indicadores financieros de liquidez y solvencia, construidos a partir de los...

The Portuguese and Spanish banking system, in the framework of the economic and financial crisis suffered a significant reduction in the profitability of its banking business. Taking into consideration the problem of profitability in the banking sector at a global level, some studies have been...

Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and...

It is broadly acknowledged that micro-credit origin is related to Grameen Bank in Bangladesh. However, there are early experiences in previous centuries that resemble micro-credit, both in developing and developed countries, Spain included. The paper revises those experiences, their similarities...

This second paper from Mauricio Avella describes the complete cycle of capital exports originating in the United States in the 1920’s: the conversion of United States into a creditor nation; the role of New York as the dominant financial center; and the distribution of United States...