Vol. 13 No. 25 (2025): Enero - Junio

Research Articles

• The importance of recognizing brands as intangible assets according to the IFRS for SMEs

  Diana del Carmen Villalta Martínez , Georgina Vanessa Canales Mejía , Jeffry Agustín Mendoza , Felicita de la Concepción Flores Aragón, Beatriz Gertrudis Ordeñana Gómez

  1-14

  • PDF (Spanish)

• Financial Management as a Skill for the Development of Family Businesses

  Elvin Emileth Aráuz Arancivia, Erika Janeth Navarrete Mendoza, Isolieth María Rivas Martínez

  15-25

  • PDF (Spanish)

• Analysis of financial deepening and its link with the industrial sector in Nicaragua 2006–2024

  Leonel Antonio Flores Méndez , Stelcy Michell Herrera Villalovos

  26-38

  • PDF (Spanish)

• Deferred taxes within Income Tax deductions

  Sayda Jenniffer Dávila García

  39-65

  • PDF (Spanish)

• Analysis of inflationary dynamics in Nicaragua

  Gabriel Alejandro Medina Delgado, Mary Janne Sequeira Sequeira, Allan Yeudi Blanco Mendoza

  66-91

  • PDF (Spanish)