Dr Mariela Carvajal-gallardo
Lecturer
Accountancy and finance
Otago University
New Zealand
Biography
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
Research Interest
Her research interests are in the areas of financial reporting, accounting disclosure and corporate governance.
Publications
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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.
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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/
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Carvajal, M., Coulton, J. J., & Jackson, A. B. (2017). Earnings benchmark hierarchy. Accounting & Finance, 57(1), 87-111. doi: 10.1111/acfi.12132
