In the last decade, the importance of solar energy sources in Chile has increased significantly as energy dependence raises and concerns regarding climate change grow, posing an important threat to its economy. The Chilean government recognises that exploiting its abundant potential of solar...

In the last decade, the importance of exploiting significant long-term potential of Renewable Energy Sources (RES) in Chile has increased significantly as fossil fuel prices rise and concerns regarding climate change issues grow, posing an important threat to its economy. However, to date, the...

Chile has become increasingly dependent on energy imports and its energy demand has grown exponentially in the past decade, impacting the environment and the production costs in the economy. In fact, electricity prices have doubled and it is expected that they will soar in the next decade if...

The present paper examines the association between corporate governance and earnings quality using the Corporate Governance in Finance (CGF) Index in China. Using a sample of 4,455 Chinese firms for fiscal years 2012 and 2014, the paper finds that firms with a higher CGF Index and more effective...

We study the impact of short sales on accrual-based and real earnings management (EM). Based on the costs and benefits of using EM to hide negative information, we derive an analytical model showing that there are two possibilities: 1) a firm engages in less accrual-based and real EM when facing...