https://repositorio.uchile.cl/handle/2250/117704 Libros y capítulos de libros Fri, 08 May 2026 09:02:30 GMT 2026-05-08T09:02:30Z https://repositorio.uchile.cl/handle/2250/204680 Contabilidad básica: guía de estudio Olivares Rojas, José; Sánchez Morales, Francisco Wed, 01 Jan 2025 00:00:00 GMT https://repositorio.uchile.cl/handle/2250/204680 2025-01-01T00:00:00Z https://repositorio.uchile.cl/handle/2250/202177 Yogome’s dramatic fall for alleged fraud Sánchez Morales, Francisco; Mella, Alan His case tells the story of Yogome, a Mexican startup that designed educational mobile video games for children and became a benchmark of Mexican entrepreneurship. However, due to alleged financial fraud, Yogome’s success ended on October 4, 2018. Manolo Diaz, Yogome’s co-founder, was accused by employees of manipulating revenue reports given to investors. The decision-maker in the case is a Chilean angel investor who, on October 4, 2018, is considering whether to invest in a promising Mexican startup offering English courses for children on mobile devices. He was interested in investing in the startup, but the alleged fraud at Yogome raised questions about whether the founders manipulated financial data to obtain financing. After studying this case, students will be able to apply the fraud triangle theory, learn how the investors could mitigate and prevent financial fraud in startups, and understand investor behaviors that can incentivize financial fraud in startups. Mon, 01 Jan 2024 00:00:00 GMT https://repositorio.uchile.cl/handle/2250/202177 2024-01-01T00:00:00Z https://repositorio.uchile.cl/handle/2250/202171 Fundamentos de contabilidad financiera Sánchez Morales, Francisco Este libro es una herramienta esencial para estudiantes que buscan entender los fundamentos de la contabilidad financiera. "Basado en mi experiencia docente, he identificado dificultades en la comprensión de los fundamentos de esta disciplina, que a menudo conlleva a problemas en el aprendizaje de temas contables más avanzados y en el análisis e interpretación de la información contable. Por ello, he escrito este libro para fortalecer la comprensión de las bases de esta disciplina en estudiantes de pregrado y posgrado", detalla el académico. El libro presenta los fundamentos de la contabilidad financiera de manera clara y práctica, facilitando así el aprendizaje de cada tópico. El libro está estructurado en cinco capítulos: Contabilidad Financiera, Ecuación Patrimonial, Ajustes Contables, Estados Financieros y Proceso Contable. Cada uno incluye exposición teórica, ejemplos aplicados y concluye con preguntas de evaluación y ejercicios. Además, se proporcionan las respuestas a las preguntas de evaluación y las soluciones a los ejercicios, permitiendo a los estudiantes un seguimiento efectivo de su progreso. Con este libro, los fundamentos de la contabilidad se vuelven accesibles a los estudiantes de pregrado y posgrado, proporcionando una base sólida para futuros aprendizajes en el área contable. Mon, 01 Jan 2024 00:00:00 GMT https://repositorio.uchile.cl/handle/2250/202171 2024-01-01T00:00:00Z https://repositorio.uchile.cl/handle/2250/197471 Financial inclusion, microfinance, and financial education in Latin America Micco Aguayo, Alejandro Javier; Valenzuela Aros, Patricio Andrés This chapter takes stock of the current state of financial inclusion in Latin America and discusses recent developments including innovations, branch expansions, and banks’ use of agent networks to further extend their reach. On the one hand, the chapter documents that Latin America has made substantial progress in terms of inclusion thanks to cases that have demonstrated the importance of strategies targeting households and firms previously ignored by traditional banks. On the other hand, the chapter emphasizes that important barriers to financial inclusion persist, with several countries in the region exhibiting within-country gaps and gaps to not only the advanced economies but also other peer developing ones. Technological innovation is playing a crucial role closing the gaps that currently characterize the region. Finally, the chapter suggests that to develop a stable financial system with responsible consumers, the ongoing progress in inclusion needs to go together with financial education. Sun, 01 Jan 2023 00:00:00 GMT https://repositorio.uchile.cl/handle/2250/197471 2023-01-01T00:00:00Z