Original articles |
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| · Mission statements of issuing companies on Asuncion’s Stock Exchange, Paraguay Ovelar Fernández, Walter Daniel; Riveros Quintana, Ricardo Ignacio
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| · The principle of contributive capacity in relation to the health emergency COVID-19 in Ecuador, 2019-2020 Orellana Ulloa, Milca Naara; Gutiérrez Jaramillo, Néstor Daniel; Ramón Ruffner de Vega, Jeri Gloria
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| · Socioeconomic factors related to the divorce rate of woman in Peru Castillo Chiroque, Antony Raúl Stuardo; Obando Peralta, Ena Cecilia; Casavilca Maldonado, Edmundo Rafael
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| · Capital structure and profitability of the banking sector that operates in Peru Ramírez Huerta, Valiente Pantaleón; Vicente Armas, Edgar
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| · Diversification of investment portfolios with cryptocurrencies Chambi Condori, Pedro Pablo
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| · Peru: Determination of the potential collection gap for city taxes, 2014-2021 Cayatopa Rivera, Luis Enrique
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| · Accounting and tax aspects of earnings under the scope of the Peruvian tax legislation Oscanoa Ponce, Bill Frank; Levano Huamaccto, Ronald Studer
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Review articles |
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| · Theoretical bases of qualitative research in accounting sciences Alegre Brítez, Miguel Ángel; Kwan Chung, Chap Kau
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| · Lessons learned and future business strategies one year after the pandemic Araujo-Aguirre, Will Erick
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| · Financial inclusion in Peru and Latin America in times of COVID-19 Vargas García, Allan Herminio
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