Dr Mariela Carvajal-Gallardo, Our staff, Department of Accountancy & Finance, University of Otago, New Zealand

Mariela Carvajal

Senior Lecturer
MFinc (Chile), BA (Chile)

Tel +64 3 479 9047
Office OBS 5.04
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.

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).

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Publications

Carvajal, M., & Nadeem, M. (2022). Financially material sustainability reporting and firm performance in New Zealand. Meditari Accountancy Research. Advance online publication. doi: 10.1108/MEDAR-06-2021-1346

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

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

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

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.

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

Journal - Research Article

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

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