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.
Research interests
Financial reporting
Accounting disclosure
Corporate governance
Forthcoming publications
“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).
Publications
Gull, A. A., Carvajal, M., Atif, M., & Nadeem, M. (2024). The presence and composition of sustainability committee and waste management practices. International Review of Financial Analysis, 93, 103111. doi: 10.1016/j.irfa.2024.103111
Journal - Research Article
Carvajal, M., & Nadeem, M. (2023). Financially material sustainability reporting and firm performance in New Zealand. Meditari Accountancy Research, 31(4), 938-969. doi: 10.1108/MEDAR-06-2021-1346
Journal - Research Article
Carvajal, M., Lont, D. H., & Scott, T. (2022). Non‐GAAP earnings disclosure trends in New Zealand. Australian Accounting Review, 100(32), 19-35. doi: 10.1111/auar.12358
Journal - Research Article
Carvajal, M., Nadeem, M., & Zaman, R. (2022). Biodiversity disclosure, sustainable development and environmental initiatives: Does board gender diversity matter? Business Strategy & the Environment, 31, 969-987. doi: 10.1002/bse.2929
Journal - Research Article
Zaman, R., Nadeem, M., & Carvajal, M. (2021). Corporate governance and corporate social responsibility synergies: Evidence from New Zealand. Meditari Accountancy Research, 29(1), 135-160. doi: 10.1108/MEDAR-12-2019-0649
Journal - Research Article
Carvajal Gallardo, M., Ranasinghe, D., & Willett, R. (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.
Conference Contribution - Verbal presentation and other Conference outputs
Carvajal, M., Coulton, J. J., & Jackson, A. B. (2017). Earnings benchmark hierarchy. Accounting & Finance, 57(1), 87-111. doi: 10.1111/acfi.12132
Journal - Research Article
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/
Conference Contribution - Published proceedings: Full paper
Carvajal, M. (2015). The effect of the US-Chile Free Trade Agreement on the earnings quality of Chilean firms. Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference. (pp. 54). [Abstract]
Conference Contribution - Published proceedings: Abstract
Carvajal G, M. (2014, February). The effect of the US-Chile free trade agreement on the earnings quality of Chilean firms. Verbal presentation at the University of Technology Sydney (UTS) Emerging Accounting Researcher Consortium, Sydney, Australia.
Conference Contribution - Verbal presentation and other Conference outputs
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. Retrieved from http://hdl.handle.net/2292/23707
Awarded Doctoral Degree
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.
Conference Contribution - Verbal presentation and other Conference outputs
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.
Conference Contribution - Verbal presentation and other Conference outputs
Carvajal, M. (2013, October). The effect of the US‐Chile free trade agreement on the earnings quality of Chilean firms. Verbal presentation at the Fifth Annual Quantitative Accounting Research Symposium and Consortium, Auckland, New Zealand.
Conference Contribution - Verbal presentation and other Conference outputs
Carvajal-Gallardo, M. (2013, November). The effect of the US-Chile free trade agreement on the earnings quality of Chilean firms. Verbal presentation at the Auckland Region Accounting Programme, Auckland, New Zealand.
Conference Contribution - Verbal presentation and other Conference outputs
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.
Conference Contribution - Verbal presentation and other Conference outputs
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
Journal - Research Article
Senior Lecturer