Academia Revista Latinoamericana de Administración: Volume 28 Issue 4

Editorial

Enrique Ogliastri

Adoption of IFRS in an emerging market: the Chilean case

Christian Espinosa, Carlos Maquieira, Fernando Diaz, Allyson Abarca

The purpose of this paper is to analyze the impact triggered by adopting International Financial Reporting Standards (IFRS) in South America. In order to do this, the case of…

Firm characteristics and intellectual capital disclosure in IPO prospectuses

Leire Alcaniz, Fernando Gomez-Bezares, Jose Vicente Ugarte

Initial Public Offerings (IPOs) have been studied from different perspectives. The purpose of this paper is to analyse the type of intellectual capital (IC) information provided…

The country-brand in the wine industry: how important is variety specialization?

Rodrigo Berríos, Rodrigo Saens

The purpose of this paper is to analyze whether or not the reputation of a region/country in the international wine market depends on a region/country’s efforts to specialize in a…

Exploring the antecedents of firm performance in a Latin-American and European diverse industrial context

M. Carmen Díaz-Fernández, M. Rosario González-Rodríguez, Brendan Paddison

The purpose of this paper is to determine the top management team (TMT) intangible assets (demographical and managerial experience) diversity which influences firm performance in…

Explaining job satisfaction and intentions to quit from a value-risk perspective

Mauricio A. Valle, Gonzalo A. Ruz, Samuel Varas

The purpose of this paper is to investigate the effect of risk aversion (RA) on expected income and job satisfaction (JS) with pay in the case of sales agents under a compensation…