About the Journal
The Anáhuac Journal is an international scientific journal published in both Spanish and English by the Economics and Business School of Universidad Anáhuac México. The journal is published biannually (January–June and July–December) and operates under a continuous publication model, ensuring the ongoing dissemination of research findings and scholarly contributions. The journal is funded by Universidad Anáhuac México and provides immediate and free access to all its content. No fees are charged for article submission, processing, or publication (Article Processing Charges – APCs).
The journal publishes research articles and studies presenting findings that address issues in economics and business.
The Editorial Board, supported by an extensive network of national and international reviewers with expertise in the journal’s thematic areas, conducts an anonymous evaluation of all submitted manuscripts to determine their suitability for publication.
The content of published articles and commentaries is the sole responsibility of the authors and does not necessarily reflect the views of the editors.
Manuscripts submitted for publication must be scholarly in nature and comply with the journal’s editorial guidelines.
Aims and Objectives
The Anáhuac Journal aims to disseminate original, high-quality scientific research that contributes to the advancement of knowledge in the fields of economics, business, and related disciplines. The journal promotes rigorous analysis of contemporary issues and the development of proposals with academic, business, and societal impact.
Target Audience
The Anáhuac Journal is intended for researchers, academics, faculty members, and graduate students interested in conducting research and applying frontier knowledge in the fields of economics, business, finance, management, innovation, and related areas.
Scope and Thematic Areas
The Anáhuac Journal publishes research articles and studies presenting findings that address issues in economics and business. The journal welcomes original and unpublished research articles, theoretical studies, and empirical works that contribute to the advancement of knowledge in economics, business, and related disciplines. Submitted manuscripts must be derived from research projects and studies that provide original findings within, but not limited to, the following thematic areas:
- Corporate Law.
- Corporate Governance.
- Corporate Social Responsibility.
- Business Ethics.
- Leadership, Management, and Organizational Behavior.
- Entrepreneurship and Innovation.
- Marketing and Consumer Behavior.
- Economics and Strategy.
- Finance, Accounting, and Financial Markets.
- Decision-Making and Behavioral Sciences.
- Innovation, Digital Transformation, and Artificial Intelligence Applied to Business.
Current Issue
CONTENTS
1.- Hardware Over Human Capital? Smartphone Access, Generative AI and Early-Stage Entrepreneurship in Latin America.
Sara María Landa Lizarralde, Dr. Luis E. Landa Fournais. pp. 1-28
2.- Online Financial Disclosure and Corporate Transparency: Explanatory Variables Based on an Index for Companies Issuing Shares on the Colombian Stock Exchange.
Dr. Fernando Morales Parada, Ludivia Hernández Aros, Reinier Hollander Sanhueza, John Johver Moreno Hernández. pp. 29-63
3.- Eco-Innovation and Circular Economy in Medium-Sized Hotels in Tijuana and Ciudad Juárez, Mexico.
Elena Aguilar Esparza, Isaac Sánchez-Juárez pp. 64-98
4.- Geoeconomic Strategy for Exportadora de Sal (ESSA): Sustainable Competitive Advantage, Market Diversification and Green Industrial Policy.
Adolfo Alberto Laborde Carranco pp. 99-114
5.- Barriers to Financing Access for SMEs in Morelos.
Mercedes Michelle Santamaria Velázquez, María Luisa Saavedra García, Blanca Tapia Sánchez pp. 115-146
6.- Determinants of Carbon Disclosure Quality: The Role of Corporate Governance and Managerial Discretion in Mexico.
Dr. Joel Alejandro Cumpean Luna pp. 147-180
Full Issue
Artículos
Letter from the Editor

The Anáhuac Journal is a continuously published journal featuring strictly peer-reviewed research, primarily addressing, though not exclusively, topics related to economic, financial, political science, management issues, and related matters.















