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González, Beatriz - 2020

Este artículo aplica un modelo de dinámica empresarial para incorporar empresas cotizadas en bolsa y empresas no cotizadas, que se enfrentan a distintas fricciones financieras, donde la decisión de hacer una oferta pública inicial (OPI) es una decisión endógena de la empresa. Esto permite...

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Firm life cycle and real-activity based earnings management

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