En este trabajo se presenta un resumen de la teoría sobre evasión tributaria, analizándola desde la perspectiva de los contribuyentes y del gobierno.

In this paper, we analyze what effects separating ownership and control have on the performance of a sample of 99 Chilean family-controlled firms for the period 2001–2014. Our results show an inverse U-shaped relationship between voting rights and cash flow rights divergence and firm value....

Social networks and methods for their analysis have attracted considerable interest in various research areas. One type of social networks that has been the subject of extensive analysis, especially in the corporate governance literature, is networks between company directors and firms, between...

Despite the broad coverage of climate change issues little attention has been paid to practical implications of the treaties and agreements that countries in Latin America, such as Chile, have subscribed to. For instance, there is a limited but an increasing number of companies that have managed...

Many argue that digital innovation and innovation in services will be driven by Information and Knowledge Management technologies. This paper investigates a case study on sustainability innovation and more specifically, carbon footprint innovation through Environmental Information Management in...

Financial markets are very important components of the world economy and at the same time, their structure has changed substantially over the last thirty years primarily due to the use of information and communication technologies. Market monitoring and surveillance is an important process to...

Financial markets are very important components of the world economy whose structure has changed substantially over the last thirty years primarily due to the use of information and communication technologies. Market monitoring and surveillance is an important process to the financial markets in...

Financial markets have grown in size and significance for the world economy over the last thirty years and at the same time, their structure has changed substantially primarily due to the use of information and communication technologies in areas such as algorithmic trading and connectivity...

This report discusses issues of concern with existing call centres and proposes a vision for the future of the call centre in terms of the main issues that need to be addressed and the research perspective that needs to be adopted. The existing issues were identified during a workshop held at...

In this paper a systematic framework of market monitoring is introduced. The work articulates the current and potential characteristics of market monitoring systems, their components, information management flows and their interactions