... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate finance Insolvency Artificial intelligence Machine learning Finanzas corporativas Insolvencia Inteligencia artificial Aprendizaje automático G32 G33 M41 One of the most recurring researched...

... institucionales Variables macroeconómicas Variables-empresa G32 G33 G38 This study seeks to fill the gap in the scant literature on the capital structure of Latin American (LATAM) firms, particularly considering the influence of macroeconomic and institutional environmental factors. We analyze...

... Emerald Publishing Limited Licensed re-use rights only Business groups CO2 emissions Corporate governance Environmental performance Pollution externalities Grupos empresariales Emisiones de CO2 Gobierno corporativo Rendimiento ambiental Externalidades de contaminación G32 G34...

... 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 in Brazilian companies. Despite the vast literature...

... Publishing Limited Licensed re-use rights only Corporate risk Earnings management Institutional environment Financial development Riesgo corporativo Gestión de ganancias Entorno institucional Desarrollo financiero G32 G33 G38 G32 G33 G38 Accrual-based earnings...

... affected by information asymmetry and therefore by disclosure. Asimetría de información revelación valor de la firma análisis textual modelo de ecuaciones estructurales SEM C38 D82 G32 Consequently, corporate disclosure policy influences the amount of information contained...

... Institutional investors R&D, contestability Multiple large shareholders (MLS) Socioemotional wealth (SEW) Innovation Estructura de propiedad Empresas familiares Inversores institucionales I+D Contestabilidad Múltiples accionistas de control Riqueza socioemocional Innovación G34 G32...

... riesgo de tipo de cambio cobertura derivados Logit Tobit América Latina GIKA-LATAM-2019 G32 Within the CS framework, we rely on the trade-off (TO) theory that integrates tax considerations. The TO theory postulates that a firm reaches the optimum equilibrium (maximum firm value) when...

... and creditors, play a key role in explaining financing decisions. In the presence of conflicting objectives and informative asymmetries, at least three different kinds of financial agency problems emerge: underinvestment, risk shifting and overinvestment. G32 Underinvestment emerges from...

... Internationalisation Tipo de cambio Riesgo Exposición Divisa Internacionalización F30 G32 G33 In sum, the study of exposure levels and hedging is relevant as it provides a more expansive and comprehensive consideration of currency risk in all its dimensions. As pointed out by Eiteman...

..., may explain the performance differential between family and non-family firms. Family-controlled firms Earnings management Institutional investors empresas familiares manipulación de ingresos inversionistas institucionales G32 G34 Recent evidence in the literature...

... información no financiera G14 G32 M21 In recent years, developed economies have been intensive on services and knowledge-based companies. These kinds of firms base their value creation on intangible resources that cannot be assessed using traditional financial measures. Concepts...

... and Lantto, 2010 ; Lantto and Sahlström, 2009) and if the market rewards this type of initiative (Armstrong et al., 2010). These studies have focussed mainly on European and Asian economies, and, as such, there is scarce evidence for South America. C30 C33 G15 G32 IFRS Estudio de...

... 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...

... Derivados Probit Datos de panel F30 G32 G33 F30 G32 G33 This paper is structured as follows: in the second and third paragraph the hedging theories and main empirical research on hedging with foreign currency debt. The fourth paragraph is centred in the empirical analysis...