Browsing JEFAS Vol. 19 Nº 37 (2014) by Title
Now showing items 1-6 of 6
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CEO's personal characteristics, ownership and investment cash flow sensitivity: evidence from NYSE panel data firms
(Universidad ESAN. ESAN Ediciones , 2014-12-30 )This study tries to extend previous works on behavioral corporate finance by examining the interaction between investment cash flow sensitivity and various CEO characteristics in either the existence or inexistence of ...
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Dynamic estimation of an interest rate structure in Colombia. Empirical analysis using the Kalman filter
(Universidad ESAN. ESAN Ediciones , 2014-12-30 )The official estimation for the term structure model in Colombia is based on the Nelson and Siegel (1987) development which is widely accepted and used. This estimation is based on the curve fitting with available data ... acceso abierto
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Effectiveness of corporate finance valuation methods: Piotroski score in an Ohlson model: the case of Mexico
(Universidad ESAN. ESAN Ediciones , 2014-12-30 )This study applied the Piotroski score for 63 selected companies of Mexico, for the period 2005 to 2011. The Piotroski score provides an evaluation on the historical financial performance of a company, with the evaluation ... acceso abierto
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External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors
(Universidad ESAN. ESAN Ediciones , 2014-12-30 )This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored non-Western and emerging context. ... acceso abierto
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El fenómeno de la informalidad y su contribución al crecimiento económico: el caso de la ciudad de Guayaquil
(Universidad ESAN. ESAN Ediciones , 2014-12-30 )Under-employment or informality is a compelling truth in developing countries, and Ecuador is no exception, least of all the city Guayaquil. This descriptive study attempts to investigate informality, its reality and ... acceso abierto
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Fusiones y adquisiciones en Latinoamérica, gobierno corporativo y modelo gravitacional
(Universidad ESAN. ESAN Ediciones , 2014-12-30 )In this study, and by making use of a gravity model, an analysis is made on whether transnational mergers and acquisitions (M&A) are influenced by the corporate governance standards of a country. The study only focuses on ... acceso abierto
