ISSN: 0186-1042 ISSN-e: 2448-8410
Vol. 71 No. 3: 70 aniversario
Accounting & Management

Vol. 71 No. 3

Published 4 May 2026
70 aniversario
The effect of comparability of accounting statements on capital cost of Brazilian publicly traded companies
Allison Manoel de Sousa, Romualdo Douglas Colauto
e566
https://doi.org/10.22201/fca.24488410e.2026.5584
PDF
Research on the Capability and Benefits of Applying International Financial Reporting Standards (IFRS) in Enterprises in Vietnam
Hung Ngoc Dang
e567
https://doi.org/10.22201/fca.24488410e.2026.5818
PDF
Diferencias estatales y regionales en la eficiencia de los recursos públicos en el sector salud en México
Edson Valdés Iglesias, Christopher Cernichiaro Reyna, Marco Antonio Méndez Salazar
e568
https://doi.org/10.22201/fca.24488410e.2026.5556
PDF (Español (España))
Impacto de la política tributaria y la profundización crediticia en la industria manufacturera de México
Heri Oscar Landa Diaz, Verónica Cerezo García
e569
https://doi.org/10.22201/fca.24488410e.2026.5680
PDF (Español (España))
Does working capital management strategy affect profitability? Evidence of Indonesian manufacturing companies during the COVID-19 pandemic
Isnurhadi Isnurhadi, Sulastri Sulastri, Abdul Bashir, Muizzuddin Muizzuddin
e570
https://doi.org/10.22201/fca.24488410e.2026.5356
PDF
Factors influencing investor confidence and firm value
Ahmad Roziq, Eka Larasati Maghfiroh, Eza Gusti Anugerah, Arnis Budi Susanto
e571
https://doi.org/10.22201/fca.24488410e.2026.5533
PDF
Forecasting of the variation of the Banxico reference rate using a text classification model of the monetary policy committee minutes
Gilberto Anzaldo San Vicente, Guillermo Benavides Perales, Mario Graff Guerrero
e572
https://doi.org/10.22201/fca.24488410e.2026.5548
PDF
The impact of governance structures on the financial performance of Brazilian financial cooperatives
Arthur Frederico Lerner, Leonardo Flach
e573
https://doi.org/10.22201/fca.24488410e.2026.5646
PDF
India’s credit growth and asset prices’ movements: Does the Global Financial Cycle have a moderating role to play?
Shikha Malhotra
e574
https://doi.org/10.22201/fca.24488410e.2026.5795
PDF
Investment, Financing and Exchange Rate Parity Impacts on the Currency Gains of Mexican Companies
José Antonio Morales Castro, Francisco López-Herrera
e575
https://doi.org/10.22201/fca.24488410e.2026.5838
PDF (Español (España))
Convergencia estocástica en la productividad media laboral; un análisis para Ecuador
Stefany Dayana Contento Jiménez, Diego Alejandro Ochoa Jiménez, Patricia Yolanda Guerrero Riofrío
e576
https://doi.org/10.22201/fca.24488410e.2026.5731
PDF (Español (España))
Financial inclusion, operating costs, and entrepreneurial traits; Gender-based insights into MSME financial performance in Indonesia
Khairun Nisa, Agung Dharmawan Buchdadi, Saparuddin Mukhtar, Faisal Hamdi
e577
https://doi.org/10.22201/fca.24488410e.2026.5498
PDF
The influence of the mediating role of green innovation on the influence of human capital on competitive advantage in MSMEs
Hidayatul Khusnah, Riyan Sisiawan Putra
e578
https://doi.org/10.22201/fca.24488410e.2026.5669
PDF
Orientación emprendedora y ventaja competitiva de los negocios de artesanía en un ambiente de incertidumbre
Gustavo León Vargas, Arcelia Toledo López, Luis Mendoza Ramírez
e579
https://doi.org/10.22201/fca.24488410e.2026.5504
PDF (Español (España))
The determinants of CSR performance; Evidence from an SEM-PLS approach
Pedro Pinheiro, Manuela Sarmento
e580
https://doi.org/10.22201/fca.24488410e.2026.5354
PDF
Content Marketing in the Digital Era: Understanding the Influence of Blogs and Articles in the Beauty Industry.
Salma Akter
e581
https://doi.org/10.22201/fca.24488410e.2026.5844
PDF
El e-commerce como herramienta de empoderamiento para las mujeres
Elías Alvarado Lagunas, Eunice Sarai Ocañas Gallardo
e582
https://doi.org/10.22201/fca.24488410e.2026.5171
PDF (Español (España))