Accessibility Skip to Global Navigation Skip to Local Navigation Skip to Content Skip to Search Skip to Site Map Menu

Dr Mariela Carvajal-Gallardo

Mariela Carvajal

Lecturer

MFinc (Chile), BA (Chile)

Tel 64 3 479 9047

Office CO 3.04

Email: mariela.carvajal@otago.ac.nz

Mariela joined the University of Otago in March 2015.  She completed her PhD in Accounting at the University of Auckland.  She also has been a Graduate Teaching Assistant in the Accounting and Finance Department, University of Auckland Business School. Previously Mariela lectured in the Information Systems and Management Control Department, School of Economics and Business, University of Chile and was a Member of the International Financial Reporting Standards (IFRS) Technical Committee at the University of Chile. Her research interests are in the areas of financial reporting, accounting disclosure and corporate governance.

Publications

  • “Earnings Benchmark Hierarchy: Evidence from Australia”, with Andrew Jackson and Jeffrey Coulton.  Accounting & Finance, Forthcoming
  • “Family Ownership and Firm Performance: A Note on Martinez et al.’s Evidence”, with Claudio Bonilla and Jean Sepúlveda. Family Business Review 23(2) 148-154, 2010.

Working Papers

  •  “The Missing Carrot in Chile’s Subsidized Private Education Sector” with Claudio Bonilla.
  •  “Presence of Clientele Effects in the Chilean Market”, with Carlos Maquieira. (in process).

^ Top of page

Publications

Carvajal, M., Coulton, J. J., & Jackson, A. B. (2017). Earnings benchmark hierarchy. Accounting & Finance, 57(1), 87-111. doi: 10.1111/acfi.12132

Carvajal Gallardo, M. (2017, June). Value relevance of earnings and cash flows revisited: Decomposition of the cross-section market elasticities and cash flows. Verbal presentation at the Journal of Accounting, Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.

Carvajal, M., Ranasinghe, D., & Willett, R. (2016). Value relevance of earnings and cash flows revisited: A comparison of the cross-section market elasticities of earnings and cash flows. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 385. Retrieved from http://www.afaanz.org/

Carvajal, M. (2015, July). The effect of the US-Chile Free Trade Agreement on the earnings quality of Chilean firms. Verbal presentation at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Hobart, Australia.

Carvajal, M., Coulton, J., & Jackson, A. (2014, July). Earnings benchmark hierarchy: Evidence from Australia. Verbal presentation at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand.

Journal - Research Article

Carvajal, M., Coulton, J. J., & Jackson, A. B. (2017). Earnings benchmark hierarchy. Accounting & Finance, 57(1), 87-111. doi: 10.1111/acfi.12132

Bonilla, C. A., Sepulveda, J., & Carvajal, M. (2010). Family ownership and firm performance in Chile: A note on Martinez et al.'s evidence. Family Business Review, 23(2), 148-154. doi: 10.1177/0894486510365508

^ Top of page

Conference Contribution - Published proceedings: Full paper

Carvajal, M., Ranasinghe, D., & Willett, R. (2016). Value relevance of earnings and cash flows revisited: A comparison of the cross-section market elasticities of earnings and cash flows. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 385. Retrieved from http://www.afaanz.org/

^ Top of page

Conference Contribution - Verbal presentation and other Conference outputs

Carvajal Gallardo, M. (2017, June). Value relevance of earnings and cash flows revisited: Decomposition of the cross-section market elasticities and cash flows. Verbal presentation at the Journal of Accounting, Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.

Carvajal, M. (2015, July). The effect of the US-Chile Free Trade Agreement on the earnings quality of Chilean firms. Verbal presentation at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Hobart, Australia.

Carvajal, M., Coulton, J., & Jackson, A. (2014, July). Earnings benchmark hierarchy: Evidence from Australia. Verbal presentation at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand.

Carvajal G, M. (2014, June). The effect of the US-Chile Free Trade Agreement on the earnings of quality of Chilean firms. Verbal presentation at the Journal of International Accounting Research (JIAR) Conference: Expanding the Horizons of International Accounting Research, Hong Kong.

Carvajal G, M. (2013, November). The effect of the US-Chile Free Trade Agreement on the earnings quality of Chilean firms. Verbal presentation at the 25th Asian-Pacific Conference on International Accounting Issues: Sustainability and Integrated Reporting: Challenge and Strategy in Reshaping the New Global Economy Environment, Bali, Indonesia.

^ Top of page

Awarded Doctoral Degree

Carvajal Gallardo, M. (2014). The effect of the US-Chile Free Trade Agreement on the earnings quality of Chilean firms (PhD). University of Auckland, Auckland, New Zealand.

More publications...