Calidad de la gobernanza y adopción de normas internacionales de contabilidad por parte de las instituciones de microfinanzas (notice n° 952367)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01648cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125041452.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tchatchoua Nya, Magloire |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Calidad de la gobernanza y adopción de normas internacionales de contabilidad por parte de las instituciones de microfinanzas |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 89 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Esta investigación se basa en la premisa de que una gobernanza sólida lleva a los directivos a tomar decisiones contables que mejoran la transparencia y la calidad de la información financiera. Utilizando una muestra de instituciones de microfinanciación clasificadas durante el periodo 2005-2012, nuestro estudio muestra que las instituciones de microfinanciación con una mejor calidad de gobierno corporativo tienen más probabilidades de adoptar las Normas Internacionales de Información Financiera. Este efecto es mayor en las instituciones dependientes financieramente. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Calidad de gobierno |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Instituciones |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Calificación |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Microfinance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Normas internacionales de contabilidad |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | International financial reporting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Microfinance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Corporate governance quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Institutions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Rating |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kouao, Guy Serge |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tchakoute Tchuigoua, Hubert |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 159 | 6 | 2024-02-26 | p. 157-185 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revista-recherches-en-sciences-de-gestion-2023-6-page-157?lang=es&redirect-ssocas=7080">https://shs.cairn.info/revista-recherches-en-sciences-de-gestion-2023-6-page-157?lang=es&redirect-ssocas=7080</a> |
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