Capic Review最新文献

{"title":"El impuesto diferido como indicador de persistencia de resultados en las empresas cotizadas españolas","authors":"Silvina Beatriz Marcolini Tulliani","doi":"10.35928/CR.VOL15.2017.6","DOIUrl":"https://doi.org/10.35928/CR.VOL15.2017.6","url":null,"abstract":"The deferred tax method for income tax accounting recognition has been analized from different perspectives. The literature links it with quality and characteristics of results, the market use of this or the consideration as a manipulation indicator. The purpose of this paper is to examine if “book-tax differences” are usuful for predicting future results, in Spanish companies for 2007-2015. The equation considers the results of t+1 period as dependent of t period results and added the deferred tax as an independent variable. The sample was used completely and divided between observations with positives and negatives results. The temporary differences were classified too. The results show that temporary differences are an important indicator of the persistence of results in Spanish listed companies with positive results for the periods reviewed. The results are even more decisive if only the positive temporary differences are considered.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48959334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Presentación del Texto “Fundamentos de Administración” Ignacio Pizarro Quezada y Jorge Sánchez Henríquez Editorial Copygraph - Edición 2017- ISBN 978-956-7119-80-6, 333 Páginas","authors":"P. H. Campos","doi":"10.35928/CR.VOL15.2017.23","DOIUrl":"https://doi.org/10.35928/CR.VOL15.2017.23","url":null,"abstract":"","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45998515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Presentación de información financiera, una característica de mejora en las entidades del sector público adoptantes de normas internacionales","authors":"Leidy Katerine Rojas Molina","doi":"10.35928/CR.VOL15.2017.20","DOIUrl":"https://doi.org/10.35928/CR.VOL15.2017.20","url":null,"abstract":"Las entidades del sector publico en Colombia han experimentado importantes cambios respecto a la normatividad contable que deben aplicar y a los criterios de reconocimiento medicion, revelacion y presentacion que deben seguir, la entrada en vigencia de la Resolucion 533 de 2015, por la cual se realiza convergencia indirecta de las Normas internacionales de Contabilidad del Sector Publico (NICSP), emitidas por la IFAC, para las entidades de gobierno, busca como lo ha senalado dicha resolucion, avanzar en materia de rendicion de cuentas, transparencia y comparabilidad, fijando criterios uniformes para las entidades de gobierno. \u0000Al analizar los criterios de presentacion de la informacion contable que han aplicado las entidades gubernamentales, se evidencian falencias en la presentacion de informacion financiera. Por ello, se busca identificar en que aspectos se generan las principales diferencias frente a los criterios de presentacion de la informacion contable establecidos por las NICSP, La metodologia empleada permite comparar los criterios minimos de presentacion que deben considerar las entidades del sector publico, una vez realicen la adopcion completa de NICSP, frente a los criterios de presentacion actuales de los Estados Financieros. Esta comparacion se realizara empleando el indice sugerido por \u0000Perez & Lopez, (2003), actualizado en esta investigacion considerando los nuevos requerimientos de NICSP para las entidades de gobierno en Colombia. \u0000Los resultados permiten identificar aspectos que afectan la presentacion de la informacion contable en estas entidades, ya que en ciertos casos se observa informacion incompleta u omision absoluta de algunos estados financieros, lo cual permite establecer factores de mejora sobre los que deben trabajar las entidades gubernamentales.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41939876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Eficiencia técnica de ratios financieros microempresariales estudio estadístico Inferencial intersectorial no paramétrico San Bernardo Santiago","authors":"Luis Pedro Román Palma","doi":"10.35928/cr.vol15.2017.19","DOIUrl":"https://doi.org/10.35928/cr.vol15.2017.19","url":null,"abstract":"A number of studies point to the importance of microenterprises in growth and development at the country level, However, very few studies report on the current scenario of these units in terms of financial accounting management, both at sectorial and intersectorial level that have the financial ratios in the same area. \u0000In this respect, the objective of the study is to determine the degree of technical efficiency of the financial ratios of its different organizational forms of the microenterprises formally constituted, through a microenterprise inter-sectorial financial analysis, based on non-parametric inferential statistics, applied in the commune of San Bernardo, Metropolitan Region, Chile, between 2010 and 2014, to provide key information in the decision-making of public policy of the authorities and economic agents involved in local economic growth and development. \u0000Methodologically, the study postulates a non-experimental – transectional design, an analytical synthetic method and a documentary - exploratory – descriptive type. Furthermore, in operational terms, the research sample is contextualized non-probabilistic and it has been built based on strategic alliances between the communal authority, Chamber of Commerce and College of Accountants of the commune, where it incorporated a field work, to collect the information and documentation base of the study. \u0000The results show that microenterprises in the commune of San Bernardo have high levels of operational risk, low degrees of profitability and expected profitability, an imbalance between liquidity, profitability and risk, high levels of negative working balances, a high degree of non-use of The accounts of the Balance Sheet, lack of accounting and financial order to promote and strengthen the competitiveness of the sector. However, it should be stated and noted that these organizations, even when they denote accounting consistency, they do not show financial consistency.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49203951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Duplicidad de roles y conflictos de interés: las corredoras de bolsa en Chile","authors":"H. B. Quintanilla, Isabel Torres Zapata","doi":"10.35928/CR.VOL15.2017.21","DOIUrl":"https://doi.org/10.35928/CR.VOL15.2017.21","url":null,"abstract":"Recently, the credibility of the financial system has been damaged by important and successive scandals. Stockbrokers have had an active and little known role within these scandals. This paper aims to show the different situations in which stockbrokers have been involved, describing conflicts of interest and duplicity of roles. These require special regulations, but which at present are not being adequately addressed and controlled. According to the proposed methodological design, the influence of banks and economic groups is observed. Stockbrokers are instruments of their influence in the Chilean economy. The duplication of roles through the use of their own portfolios by the Chilean \u0000Stockbrokers is marginal. However, Larrain Vial CB is an actor in the market that systematically uses this possibility. Few fines and sanctions are imposed, even though these financial scandals have been studied expost, by the regulatory body. It is suggested that the prevention mechanisms need to be strengthened by the Chilean SSI, given that if these are not clear they are prejudicial to minority shareholders and the accountability system.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48543005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Calidad de la información publicada en internet en universidades chilenas","authors":"Fernando Morales Parada, Reinier Hollander Sanhueza, N. Navarrete","doi":"10.35928/cr.vol15.2017.11","DOIUrl":"https://doi.org/10.35928/cr.vol15.2017.11","url":null,"abstract":"The current discussion on the need to disclose corporate information in chilean universities is currently in force. Co-exists in the same system, different business models in the university system, which makes universities have different internal and external control systems that makes it difficult to access information from different stakeholders. The legal limitations are not impediment to generate good corporate practices and in this last one, Internet very important. The purpose of this paper is contribute in the elaboration of an index of corporate disclosure, with emphasis in the information of the areas: Management and Legal Acts; Organization and Human Resources; Recruitment and Purchasing and Finance. The methodology consisted in the review of the websites of the University of the sample, following a checklist to standardize the search. Among the results, we confirm those obtained from other academic and governmental studies, the greatest disclosure comes from public institution, over other universities of CRUCH and even more about private universities, however it is evident the heterogeneity between Universities belonging to the same group.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Caracterización de las didácticas aplicadas en áreas disciplinares en la formación profesional contable en colombia 2000-2015","authors":"Gloria Milena Valero Zapata, Martha Giovanna Acosta Sahamuel, S. Barrios","doi":"10.35928/cr.vol14.2016.34","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.34","url":null,"abstract":"espanolLa formacion del contador se ha centrado en la capacidad de responder a las necesidades de los usuarios que usan la informacion contable para la toma de decisiones organizacional y solicitan servicios y conocimientos de esta indole. Por lo anterior, el proposito del trabajo se centra en caracterizar las didacticas aplicadas en la formacion profesional contable de caracter presencial, en el marco de las diferentes areas de desarrollo disciplinar, a partir de los articulos publicados por los docentes en Colombia; para finalmente determinar las tendencias en didacticas en la formacion profesional contable. El estudio es cualitativo de alcance descriptivo, mediante la realizacion de una “Revision Narrativa” [RN] que analizo las publicaciones relacionadas con didacticas entre el ano 2000 al 2015. EnglishThe formation of the accountant at the national and international level, has focused on the accounting professional future is able to respond to the needs of user groups using accounting information for decision making organizational management and request services and knowledge of this kind. The paper aims to characterize the teaching applied in accounting attending classes vocational training, within the framework of the different areas of disciplinary development, from the documents published by the accounting teachers in Colombia; to finally determine trends in teaching vocational training in accounting. The research is qualitative, descriptive and use the research method called “Narrative Review” [RN], which publications related to the teaching used in the process of accounting education, between 2000 to 2015 were analyzed.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“factores que favorecen desarrollo profesional de contadores auditores egresados/titulados, períodos 2009-2012, caso universidad pública”","authors":"Marcela Fernández Rozas, Marlene Piña Galdames, Rosemary Ríos Orrego","doi":"10.35928/cr.vol14.2016.29","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.29","url":null,"abstract":"Currently, Chile has faced diverse changes in the labor scope, originated by the globalization and the advance of information technologies, a very recent case is the adoption of the International Norms of Financial Information (NIIF/IFRS). Because of it, nowadays auditor accountants functions are more and more standardized and demanding at national and international level, such changes demand that these professionals have a suitable professional development to be agreed with the evolution that the organizations have had today. \u0000Although the institution in study has made some investigations related to its graduated students´ employability, it is still necessary to deepen more in relation to the professional development and to make sure if the abilities that were reached during their academic trajectory are enough to face the labor field successfully. The intention was to make an analysis of those factors that favor or work against the professional development of the graduated students of the organization in study, once they are inserted in the labor world, specifically during their first three labor years for cohorts 2005-2008, titled since period 2009-2012. \u0000The approach of this study was qualitative, with a sintetization reach, semistructured interviews were elaborated in depth for graduated/titled, academic and employers, besides, institutional data bases of the public university were reviewed. \u0000The gotten results indicate that the factors that favor the labor performance of the professionals interviewed, at personal level are, the self-esteem, the leadership, the adaptation to changes and motivation, and what it works against this are the insecurity and the lack of character. At labor level they favor the knowledge, incentives, promotions, and others, and those that prevent this are low pays, pressure, inexperience, and others.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Divulgación contable de información sobre responsabilidad social: análisis comparativo del sector financiero de Argentina y Chile","authors":"M. Zilli, M. Catalán, Juan Pablo del Barco Zilli, S. Fernández","doi":"10.35928/cr.vol14.2016.33","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.33","url":null,"abstract":"In recent years, society has increased its interest on entities social responsibility (CSR) and its effects. \u0000In the seek of deepening their management results and meeting stakeholders needs, organizations develop and publish Sustainability Reports, that are accountability reports on economic, social and environmental organization performance. Accordingly, financial institutions belong to a sector that has suffered important ethical questions requering, therefore, a robus association with concepts of credibility, transparency and social responsibility. \u0000In this context, the paper attemps to determine the characteristics and tendencies concerning the disclosure of social responsibility information by financial institutions belonging to Argentina and Chile. \u0000To do so, we conduct a qualitative descriptive research, using content analysis on sustainability reports published by listed financial institutions in 2014. Reports characteristics, indicators disclosure and trends were determine in a comparative analysis between both countries. \u0000The results show that there is no sustancial differences between countries, being the economic dimention the most reported set of indicators. To date, there are no regulations requiring mandatory sustainability reports, therefore progress in CSR shows relatively slow and gradual improvement and implementation.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Modelos de responsabilidad social universitaria y principales desafíos para su implementación en facultades de negocios","authors":"J. Núñez, F. Martínez","doi":"10.35928/cr.vol14.2016.36","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.36","url":null,"abstract":"espanolLa responsabilidad social (RS) se ha convertido en un fenomeno global por los multiples eventos que transgreden los limites de una aceptable convivencia social y respetuosa con el desarrollo sostenible, asociados a desempenos poco eticos. Por esto, es transcendental que la RS este arraigada en las creencias de los futuros lideres de las empresas y sociedad. Las universidades no pueden abstraerse de esta necesidad y menos ante un contexto que nos muestra, una y otra vez, que sus egresados tienen que asumir el liderazgo y generar cambios necesarios para que la sostenibilidad no sea solo anhelo, sino tambien una realidad. El objetivo del presente trabajo es estudiar los modelos de Responsabilidad Social Universitaria (RSU) y presentar los desafios para su implementacion principalmente en Facultades de Negocios. Para cumplir este objetivo, se daran a conocer los principales modelos existentes de RSU y se relacionaran entre si, para determinar similitudes o diferencias. Al analizar los modelos y contrastandolo con la realidad Chilena, se presentan los desafios para la implementacion de la RSU en instituciones de educacion superior. Finalmente, se muestran algunos ejemplos de iniciativas especialmente disenadas para Facultades de Negocios. Entre los resultados, es posible destacar el reconocimiento de la necesidad de que la RSU sea una prioridad a nivel estrategico, y desde ahi incorporar una direccion de RSU que incluya recursos para dar curso a este tipo de iniciativas. Tambien se destaca la necesidad de incorporar reportes de RSU periodicos a cargo de centros de responsabilidad especificos para su transparencia, comparabilidad, seguimiento y cumplimiento. EnglishSocial responsibility (SR) has become a global phenomenon due to multiple events that transgress the boundaries of acceptable social and respectful coexistence with sustainable development, associated with unethical performance. Therefore, it is important that the (SR) is rooted in the beliefs of the future leaders of business and society. Universities can not be abstracted from this need in a context that shows us again and again, that their graduates have to take the lead and generate changes needed so sustainability will not only be a wish, but also a reality. The objective of this work is to study models of University Social Responsibility (USR) and to present the challenges for implementation, mainly in business schools. To meet this goal, we both introduce the main existing models of USR and relate to each other, to determine similarities or differences. By analyzing the models and contrasting them with the Chilean reality, we present the challenges for the implementation of the USR in higher education institutions. Finally, some examples of initiatives specifically designed for business schools are presented. Among the results, we can highlight the recognition of the need for the USR is a priority at the strategic level, and as a result, the need to introduce an office of USR t","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}