<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422019000500013</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2019.1902</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Desarrollo financiero y desigualdad del ingreso, el caso de América Latina]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial development and income inequality, the Latin America case]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez Rodríguez]]></surname>
<given-names><![CDATA[Tomás]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ríos Bolívar]]></surname>
<given-names><![CDATA[Humberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aali Bujari]]></surname>
<given-names><![CDATA[Ali]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma del Estado de Hidalgo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Instituto Politécnico Nacional  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422019000500013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422019000500013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422019000500013&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Se analizó la relación entre desarrollo financiero y desigualdad del ingreso empleando una base de datos que comprende 13 países de América Latina, en un período que abarca del año 1990 al año 2015. La variable principal es el desarrollo financiero, la cual es medida través de la proporción crédito a PIB. Por otro lado, para medir la desigualdad del ingreso se empleó el índice de Gini. Para realizar el análisis se emplearon los siguientes métodos econométricos: efectos fijos, mínimos cuadrados generalizados estimados y el método de momentos generalizados junto con mínimos cuadrados generalizados estimados. Además, se utilizaron las siguientes variables de control: PIB per cápita, gastos del gobierno con respecto al PIB, apertura comercial, la tasa de inflación y la población. Se encontró que el desarrollo del sistema financiero incrementa la desigualdad del ingreso. Dichos resultados se validaron empleando diferentes especificaciones econométricas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The relationship between financial development and income inequality was analyzed using a database comprising 13 Latin American countries, covering a period from 1990 to 2015. The main variable is financial development, which is measured through the credit to GDP ratio. On the other hand, to measure income inequality, the Gini index was used. To carry out the analysis, the following econometric methods were used: fixed effects, estimated generalized least squares and the method of generalized moments together with estimated generalized least squares. In addition, the following control variables were used: GDP per capita, government expenditure to GDP ratio, trade opening, the inflation rate and the population. It was found that the development of the financial system increases income inequality. These results were validated using different econometric specifications.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Desarrollo financiero]]></kwd>
<kwd lng="es"><![CDATA[Desigualdad del ingreso]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="en"><![CDATA[Financial development]]></kwd>
<kwd lng="en"><![CDATA[Income inequality]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
</kwd-group>
</article-meta>
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