Browsing by Author "d5ed9108-f18a-4315-8e20-61dbe14b6f16"

Now showing items 1-3 of 3

    • Diversificación y determinantes del desempeño bancario: una comparación internacional 
      Jara Bertin, Mauricio; Arias Moya, José Tomás; Rodríguez Perales, Arturo (Universidad de Chile. Facultad de Economía y Negocios, 2011)
      This paper analyzes the determinants of bank performance between Latin American and U.S. institutional environment. For a sample of 111 banks of six Latin American countries and the United States over the period 1997-2010, ...
    • Does corporate diversification create value in emerging markets? New evidence from Chile 
      Espinosa, Christian; Maquieira, Carlos; Jara Bertin, Mauricio; Vieito, Joao Paulo (Wiley, 2018)
      Using a sample of 85 Chilean firms listed in the Santiago Stock Exchange from 2005 to 2013, we analyze the impact of corporate diversification on firm value. We consider voting rights of the main shareholder and institutional ...
    • IFRS adoption and accounting conservatism in Latin America 
      López Araya, Harold; Jara Bertin, Mauricio; Cabello Cerna, Adriana (Emerald, 2020)
      Purpose The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact. Design/methodology/approach Using a sample of listed firms ...