JEFAS Vol. 18 Nº 35 (2013)
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El transporte internacional como factor de competitividad en el comercio exterior
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )Currently most of international shipments need to use more than one type of transportation from its point of origin to final destination. Each one of the types of global transport has played an essential role in facilitating ...acceso abierto
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Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )This paper examines the association between institutional ownership and the earnings management beha-vior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging ...acceso abierto
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Oferta pública inicial y underpricing en el mercado de capitales mexicano
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )Companies decide to go public for several reasons, among them we can mention liquidity issues, obtaining financing, and lower capital cost. Once the company was valued and the financial intermediary sets a price for the ...acceso abierto
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Trayectorias óptimas de inversión durante el ciclo de vida en un sistema de multifondos
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )Taking into account the new Colombian multi-funds scheme of the Individual Benefits Plan, an analysis was made through the application of stochastic and actuarial tools with the purpose of determining the moment in which ...acceso abierto
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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 ...acceso abierto
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Are over-paid Chief Executive Officers better innovators?
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )This paper focuses on the pay level of the highest paid executive directors which we label as “Executive Director’s Organizational Level” (henceforth EDOL) to raise the question if highest paid CEOs invest heavily in ...acceso abierto