We examine the levels and determinants of cash in Latin America. Latin American firms, as opposed to U.S. firms, did not hoard cash during the 1995-2006 period. However, we find remarkable similarities with respect to the determinants of cash between U.S. and Latin American firms. Net working...

The relationships between earnings, accruals, and cash flows for selected Latin American countries (Mexico, Chile, and Argentina) are investigated in this study from 1990 to 2009. We find a negative relationship between accruals and cash flow across decile portfolios. More importantly, firms...

The objectives of this study are:(1) to describe journals in business and economics according to three quality categories, and (2) discuss potential implications of this categorization for both faculty and university administrators. Three journal tiers are discussed: (a) top quality journals,...