Academia Revista Latinoamericana de Administración: Volume 36 Issue 1

Relationship between earnings management and corporate risk in Latin-American firms

Jorge Andrés Muñoz Mendoza, Carmen Lissette Veloso Ramos, Sandra María Sepúlveda Yelpo, Carlos Leandro Delgado Fuentealba, Edinson Edgardo Cornejo-Saavedra

The purpose of this article is to analyze the effects of accruals-based earnings management (AEM) and institutional and financial development on corporate risk of Latin-American…

Exploring the determinants of wine export performance. Analyzing the importance of noneconomic performance

Filipe Santos, Álvaro Dias, Leandro Pereira, Renato Costa, Rui Gonçalves

The wine sector is a growing industry with an important share of the revenue resulting from export markets. Due to its cultural nature, wine exporting requires specific firm and…

Board gender diversity and the acquisition announcement on Friday: evidence from Spain

José Emilio Farinós, Begoña Herrero, Miguel Ángel Latorre

This paper aims to examine the influence of the gender diversity in the corporate board on the decision of announcing a firm acquisition on Friday. Prior evidence found the…

Productivity determinants in the service industry: differences between high and low knowledge intensive sectors

Grace Guevara-Rosero, Cristian Carrión-Cauja, Lizbeth Simbaña-Landeta, Segundo Camino-Mogro

The service industry has become an important sector for the economic growth, particularly in developing countries. In this context, the aim of this article is to compare the…

An approach to the defining factors of salaries in the Spanish tourist sector

Francisco Sánchez-Cubo, José Mondéjar-Jiménez, Alejandro García-Pozo

The importance of workers in labour-intensive industries, such as tourism, is undeniable. In this sense, it has been investigated for decades from various methodological…

Corporate social responsibility commitment of women directors through audit committees: evidence from international firms

María Consuelo Pucheta-Martínez, Inmaculada Bel-Oms, Isabel Gallego-Álvarez

This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR…

Prediction of failure in reorganization agreements under Colombia's Corporate Insolvency Act

Isabel Abinzano, Harold Bonilla, Luis Muga

The aim of this paper is to provide an overview of the impact of the implementation of Colombian Corporate Insolvency Act 1116 of 2006 in the period 2008–2018 and to assess the…