Browsing by Subject "Umbral de beneficios"
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Earnings management para evitar reportar pérdidas: Chile,2010-2014
(Universidad ESAN. ESAN Ediciones , 2018-07-01 )Purpose: This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach: ...acceso abierto