Dr Mariela Carvajal-Gallardo

2024

Journal - Research Article

Carvajal, M., & Cahan, S. (2024). International trade, mandatory IFRS adoption and financial reporting quality. Pacific Accounting Review. Advance online publication. doi: 10.1108/PAR-01-2023-0014

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

2023

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

2022

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

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

2021

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

2017

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

Conference Contribution - Verbal presentation and other Conference outputs

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.

2016

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/

2015

Conference Contribution - Published proceedings: Abstract

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]

2014

Conference Contribution - Verbal presentation and other Conference outputs

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.

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.

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. Retrieved from http://hdl.handle.net/2292/23707

2013

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.

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.

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.

2010

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