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....

Purpose: In an era of increasing financial vulnerability, people are not saving enough to either fund their future pension benefits or having precautionary savings. The authors propose that pension knowledge makes people increase their probability of having voluntary pension and banking...

Prior literature on customer engagement has emphasized the benefits of customer engagement to the firm and mostly ignored the customers' perspective. In contrast, we argue that sustainability of data-driven customer engagement require a dynamic and iterative value generation process involving 1)...

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...