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 /...