This paper analyzes the impact of the guarantee provided by mutual guarantee societies (MGSs) on the risk premium that banks should charge for small- and medium-sized enterprise (SME) loans under the new Basel Capital Accords (Basel II and III). We also examine whether the foreseeable decrease...

English Abstract: The objective of this research is to analyze the intellectual capital and other determinants of competitive advantage in exporting companies in northern Honduras, from two perspectives: the theory of resources and capabilities, and the theory of the firm based on the knowledge....

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

Metodología / Anahí Briozzo, M. Belén Guercio -- Características generales / Yanina Laumann , M. Belén Guercio, Juan I. Esandi -- ¿Cómo se financian las PyMEs? / Anahí Briozzo, Natalia Castillo, Valeria Scherger, Luciana Villar -- La decisión de estructura de capital en las PYMEs /...