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Keywords: Financial indicators
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Journal Articles
Academia Revista Latinoamericana de Administracion (2025) 38 (4): 685–709.
Published: 18 September 2025
... governance from 2019 to 2021. Design/methodology/approach The method employed content analysis of the Notes to the financial statements and the examination of financial indicators using the non-parametric Wilcoxon test. Findings The study reveals that the financial statements and respective financial...
Journal Articles
Academia Revista Latinoamericana de Administracion (2015) 28 (4): 442–460.
Published: 02 November 2015
... in full form from 2009. Design/methodology/approach The authors analyze a sample of 43 Chilean companies. The analysis has two stages. First, the authors analyze if the adoption of IFRS in Chile produced a statistically significant change in the main financial indicators. Then, the authors analyze...
