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Titlebook: Intelligent and Complex Systems in Economics and Business; Ernesto León-Castro,Fabio Blanco-Mesa,Janusz Kacpr Book 2021 The Editor(s) (if

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Fabián Castiblanco,Camilo Franco,Javier Montero,J. Tinguaro Rodriguezt presented in IFRS 13. The development trends of valuation methods and requirements for financial assets and liabilities accounting in national and international financial reporting standards are considered. The application of the International Financial Reporting Standard (IFRS) 9 (mandatory intro
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Javier Ignacio García-Frontistudy investigated the existing system of financial and non-financial information disclosure and the ways that XBRL may influence or transform that process. As a part of the study we used companies’ interviews and investor surveys. We also used a systematic literature review method to accumulate rep
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Juan Francisco Figueroa-Pérez,Juan Carlos Leyva-López,Édgar Omar Pérez-Contreras,Pedro Sánchez-Sánchearchers, following the general principle of ‘open science’. The part of such scientific communication oriented towards the general public is often interchangeably called, for instance, popularisation, democratisation or dissemination, to mention some of the frequent denominations. In this conceptua
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Roberto Carlos Valdés-Hernández,José Luis Arcos-Vega,Ernesto León-Castroresentations (3MTs) by doctoral students and research group videos (RGVs) by researchers in university laboratories. Adopting a discursive, socially constructed view of identity, we compare the researchers’ identities by considering three dimensions: level of researcher expertise (novice researchers
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