Vol. 71 Núm. 2: 70 aniversario | Contaduría y Administración

The upper echelons theory and R&D investment; A case study of China's high-tech companies

Chen Xiaohong, Ilídio Tomás Lopes, Chen Lin

e549

https://doi.org/10.22201/fca.24488410e.2026.5849

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Standardized strategy, budget participation through information technology for communication on company performance; A case study

Donny Arif, Slamet Riyadi, Mulyanto Nugroho

e550

https://doi.org/10.22201/fca.24488410e.2026.4951

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Behaviors and attitudes that encourage information sharing and promote managerial innovation in agricultural cooperatives

Renata Mendes de Oliveira, Ilse Maria Beuren

e551

https://doi.org/10.22201/fca.24488410e.2026.5439

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Methodology for the management of scientific literature in Spanish through information retrieval approaches using natural language processing

Josué Padilla Cuevas, Alma D. Cuevas-Rasgado, José A. Reyes-Ortiz, Maricela Bravo

e552

https://doi.org/10.22201/fca.24488410e.2026.5282

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Individual absorptive capacity as a stepping stone for digitalization, digital transformation, and small business performance; Entrepreneurial perspectives

Harmon Chaniago, Yen Efawati

e553

https://doi.org/10.22201/fca.24488410e.2026.5126

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Islamic collaborative agility capital; Development & validation of measurement

Tri Wikaningrum, Heru Sulistyo, Moh Farhan

e554

https://doi.org/10.22201/fca.24488410e.2026.5358

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Autonomía y autoeficacia, claves para la satisfacción y desempeño laboral en la gestión del factor humano en universidades privadas de República Dominicana

Salvador Moral Cuadra, Maridalis Donarda López De Corniel, Francisco Orgaz Agüera, Cándida María Domínguez Valerio

e555

https://doi.org/10.22201/fca.24488410e.2026.5540

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Adaptación y validación de escala para medir la intención de compra de alimentos con sellos de advertencia

Grecia Denisse Mendivil Apodaca, Miguel Ángel Sainz Palafox, Elba Abril Valdez

e556

https://doi.org/10.22201/fca.24488410e.2026.5530

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The role of self-control on fraud prevention; Extending theory of planned behavior

Putu Wenny Saitri, I Wayan Suartana, Eka Ardhani Sisdyani, I Ketut Sujana

e557

https://doi.org/10.22201/fca.24488410e.2026.5308

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Antecedents of internal and interorganizational cost management and its effects on organizational performance

Rubia Frehner Poffo, Micheli Aparecida Lunardi

e558

https://doi.org/10.22201/fca.24488410e.2026.5587

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Determinantes de la tasa de interés y del monto de los microcréditos en Colombia; un análisis con vectores autorregresivos con variables exógenas

Jefersson F. Quiroz Hernández, Ana María Uribe Ortiz, Gabriel J. González Uribe

e559

https://doi.org/10.22201/fca.24488410e.2026.4627

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La rentabilidad financiera en los cambios a la tercera revisión al código de mejores prácticas del gobierno corporativo

Gustavo Miranda Barcelo, Blanca Tapia Sánchez, José Antonio Núñez Mora

e560

https://doi.org/10.22201/fca.24488410e.2026.4899

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Judicial recovery and forecasting models; A study on the determining indicators of the recovery of Brazilian companies

Carolina Trinca Paulino, Fabiano Guasti Lima, Rafael Confetti Gatsios, Luiz Paulo Favero

e561

https://doi.org/10.22201/fca.24488410e.2026.5221

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Moderating effect of financial slack on the relationship between conservative leverage and economic performance of Brazilian companies

Camila Adam, Edina Elisangela Zellmer Fietz, Jules Kout Tene, Patrique Rosa Hedlund, Tarcísio Pedro da Silva

e562

https://doi.org/10.22201/fca.24488410e.2026.5424

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Value relevance of valuation alternatives; Empirical evidence from the PEX and ASE

Rafat Moahmmad Abualrob

e563

https://doi.org/10.22201/fca.24488410e.2026.5747

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Evolución de las regulaciones al comercio del maíz y sus niveles de producción en México

Jimmy Félix Armenta, Rosa Delia Aguilar Carvajal, Ramón Valenzuela Edeza

e564

https://doi.org/10.22201/fca.24488410e.2026.5458

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Cómo acometer con éxito la internacionalización de la empresa; aplicación al sector vitivinícola

Montserrat Pampliega Melgosa, Nadia Huitzilin Jiménez Torres, Sonia San-Martín Gutiérrez

e565

https://doi.org/10.22201/fca.24488410e.2026.5603

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