<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2306-9155</journal-id>
<journal-title><![CDATA[Retos de la Dirección]]></journal-title>
<abbrev-journal-title><![CDATA[Rev retos]]></abbrev-journal-title>
<issn>2306-9155</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios de Dirección Empresarial Territorial de la Universidad de Camagüey Ignacio Agramonte Loynaz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2306-91552024000100005</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Costo de financiamiento de la deuda por interés bancario en empresas del sector primario del sur de Jalisco, México]]></article-title>
<article-title xml:lang="en"><![CDATA[Debt financing cost due to bank interest in primary sector companies in southern Jalisco, Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Amezcua Luján]]></surname>
<given-names><![CDATA[Martha Karina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rivera Espinoza]]></surname>
<given-names><![CDATA[Ma. Patricia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Flores Michel]]></surname>
<given-names><![CDATA[Osvaldo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castañeda Saucedo]]></surname>
<given-names><![CDATA[Ma. Claudia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guadalajara Centro Universitario del Sur ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Valuit  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<volume>18</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2306-91552024000100005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2306-91552024000100005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2306-91552024000100005&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Objetivo: Analizar el efecto de la aplicación de normativas contables en el costo de financiamiento de la deuda por interés bancario en empresas del sector primario del sur de Jalisco, México.  Materiales y métodos:  Se analizaron 11 empresas, se utilizó el método de estudio de caso múltiple, la entrevista para la recolección de datos y, para su análisis, la regresión lineal.  Resultados:  Se constató que el costo de financiamiento de la deuda en dichas empresas, que aplican la normativa contable mexicana, es inferior en relación con las que no la aplican. Asimismo, la tasa de interés está más asociada a la información financiera en las empresas de ese sector que las utilizan.  Conclusiones:  Las empresas del sector primario que implementan la normativa contable mexicana disminuyen la tasa de interés por financiamiento en un 3.25 %, reduciendo el costo de su deuda, mientras que las que no las aplican presentan un costo mayor de financiamiento de la deuda por interés bancario.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Objective:  Analyze the effect of the application of accounting regulations on the cost of financing debt due to bank interest in companies in the primary sector of southern Jalisco, Mexico.  Materials and methods: 11 companies were analyzed, the multiple case study method was used, the interview was used to collect data and, for analysis, linear regression.  Results:  It was found that the cost of debt financing in these companies, which apply Mexican accounting regulations, is lower in relation to those that do not apply them. Likewise, the interest rate is more associated with financial information in the companies in that sector that use them.  Conclusions:  Primary sector companies that implement Mexican accounting regulations reduce the financing interest rate by 3.25%, reducing the cost of their debt, while those that do not apply them have a higher cost of debt financing due to bank interest.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[costo de financiamiento de la deuda]]></kwd>
<kwd lng="es"><![CDATA[normativa contable]]></kwd>
<kwd lng="es"><![CDATA[tasa de interés]]></kwd>
<kwd lng="es"><![CDATA[normas de información financiera]]></kwd>
<kwd lng="en"><![CDATA[cost of debt financing]]></kwd>
<kwd lng="en"><![CDATA[accounting regulations]]></kwd>
<kwd lng="en"><![CDATA[interest rate]]></kwd>
<kwd lng="en"><![CDATA[financial reporting standards]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ahmed]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Neel]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Wang]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence]]></article-title>
<source><![CDATA[Contemporary Accounting Research]]></source>
<year>2012</year>
<volume>30</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1344-72</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baik]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Berfeld]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Verdi]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do public financial statements influence venture capital and private equity financing?]]></article-title>
<source><![CDATA[Social Science Research Network]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Balsmeier]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Vanhaverbeke]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[International financial reporting standards and private firms&#8217; access to bank loans.]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2018</year>
<volume>27</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>75-104</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="">
<collab>Banco de México</collab>
<source><![CDATA[Evolución del Financiamiento a las empresas durante el Trimestre Julio-Septiembre de 2022]]></source>
<year>2022</year>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="">
<collab>Banco de México</collab>
<source><![CDATA[Tasas de Interés Representativas. Por Ciento Anual]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bassemir]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Novotny-Farkas]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ifrs adoption, reporting incentives, and financial reporting quality in privatefirms.]]></article-title>
<source><![CDATA[Journal of Business Finance &amp; Accounting]]></source>
<year>2018</year>
<volume>45</volume>
<numero>7-8</numero>
<issue>7-8</issue>
<page-range>759-96</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Breuer]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Hombach]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Mu&#776;ller]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How does financial reporting regulation affect firms&#8217; banking?]]></article-title>
<source><![CDATA[The Review of Financial Studies]]></source>
<year>2018</year>
<volume>31</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1265-97</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cassar]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Ittner]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Cavalluzzo]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt.]]></article-title>
<source><![CDATA[Journal of Accounting and Economics]]></source>
<year>2015</year>
<volume>59</volume>
<numero>2-3</numero>
<issue>2-3</issue>
<page-range>242-63</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ding]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Liu]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Wu]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financial reporting quality and external debt financing constraints: The case of privately held firms]]></article-title>
<source><![CDATA[Abacus]]></source>
<year>2016</year>
<volume>52</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>351-73</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García-Teruel]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez-Solano]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez-Ballesta]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Supplier financing and earnings quality]]></article-title>
<source><![CDATA[Journal of Business Finance &amp; Accounting]]></source>
<year>2014</year>
<volume>41</volume>
<numero>9-10</numero>
<issue>9-10</issue>
<page-range>1193-211</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gassen]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of IFRS for SMEs on the financial reporting environment of private firms: An exploratory interview study.]]></article-title>
<source><![CDATA[Accounting and Business Research]]></source>
<year>2017</year>
<volume>47</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>540-63</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gassen]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Fu&#776;lbier]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do creditors prefer smooth earnings? Evidence from European private firms]]></article-title>
<source><![CDATA[Journal of International Accounting Research]]></source>
<year>2015</year>
<volume>14</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>151-80</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hellman]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Nilsson]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Tylaite]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vural]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2022</year>
<volume>31</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1175-205</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="">
<collab>Ley del Impuesto sobre la Renta</collab>
<source><![CDATA[Diario Oficial de la Federación No 07]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hope]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Vyas]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Private company finance and financial reporting]]></article-title>
<source><![CDATA[Accounting and Business Research]]></source>
<year>2017</year>
<volume>47</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>506-37</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Producto Interno Bruto (PIB)]]></source>
<year>2023</year>
<month>a</month>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Indicador Trimestral de la Actividad Económica Estatal, Jalisco]]></source>
<year>2023</year>
<month>b</month>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kim]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Simunic]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Stein]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Yi]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Voluntary Audits and the Cost of Debt Capital for Privately-Held Firms: Korean Evidence]]></article-title>
<source><![CDATA[Contemporary Accounting Research]]></source>
<year>2011</year>
<volume>28</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>585-615</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lecuona]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El financiamiento a las Pymes en México: La experiencia reciente]]></article-title>
<source><![CDATA[Economía UNAM]]></source>
<year>2009</year>
<volume>6</volume>
<numero>17</numero>
<issue>17</issue>
<page-range>69-91</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Minnis]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sutherland]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financial statements as monitoring mechanisms: Evidence from small commercial loans]]></article-title>
<source><![CDATA[Journal of Accounting Research]]></source>
<year>2017</year>
<volume>55</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>197-233</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Minnis]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms]]></article-title>
<source><![CDATA[Journal of Accounting Research]]></source>
<year>2011</year>
<volume>49</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>457-506</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="">
<collab>Secretaría de Agricultura y Desarrollo Rural.</collab>
<source><![CDATA[Quinto Informe de labores (2022-2023)]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vander]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[De Meyere]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Van-Cauwenberge]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financial reporting quality and the cost of debt of SMEs.]]></article-title>
<source><![CDATA[Small Business Economics]]></source>
<year>2015</year>
<volume>45</volume>
<page-range>149-64</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Xiaohu]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Han]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Hong]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Analyzing Relationship between Financing Constraints, Entrepreneurship, and Agricultural Company Using AI-Based Decision Support System]]></article-title>
<source><![CDATA[Scientific Programming]]></source>
<year>2022</year>
<page-range>1-9</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
