... Investor sentiment Firm-specific investor sentiment Manipulación contable Sentimiento de los inversores Sentimiento de los inversores a nivel de empresa G30 G32 M41 This study examines whether investor sentiment at the firm-level influences accrual-based earnings management...

... un trasfondo teórico. D25 E22 G11 G30 D25 E22 G11 G30 Investment is an essential component of gross domestic product (GDP); the investment decision at the firm level plays an essential role in economic development and growth. The literature on business investment can be said...

...). M41 M48 G10 G30 M41 M48 G10 G30 NIIF Devengos Flexibilidad contable Europa IFRS Accruals Accounting flexibility Europe Francisco Sánchez is the corresponding author and can be contacted at: fsanchez@fen.uchile.cl The flexibility in determining net income...

... administración G30 G34 M14 Throughout the twentieth century, women have quickly engaged in most community, social and economic activities. In developed countries, women now represent around 50 percent of the workforce as well as graduate students. However, there is still an important gap between...

... Banking relationships Innovación PYME Restricciones financieras Industrial Relaciones bancarias O32 G30 M10 A broad consensus highlights the benefits of firm investments in innovation as a means to remain competitive; Hurley and Hult (1998) , for example, assert that innovation...

... la propiedad Valor de la empresa G30 G32 G34 Recent financial literature shows that corporate diversification discount [1] is more pronounced among firms with low managerial ownership and lack of contest to the control of the largest shareholder by important external blockholders...