Elizabeth F. Gutierrez

Universidad de Chile

Assistant Professor

Pío Nono Nº1, Providencia

Santiago, R. Metropolitana 7520421

Chile

  • Universidad de Chile

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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1.

Consequences of Adopting an Expanded Auditor's Report in the United Kingdom

Review of Accounting Studies, Forthcoming, University of Miami Business School Research Paper No. 18-1
Number of pages: 81 Posted: 03 Mar 2016 Last Revised: 10 Oct 2018
Elizabeth F. Gutierrez, Miguel Minutti-Meza, Kay Tatum and Maria Vulcheva
Universidad de Chile, University of Miami - Department of Accounting, University of Miami - Department of Accounting and Florida International University
Downloads 1,700 (9,266)

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Auditor's report, audit quality, audit fees, market reaction

2.

Are Going Concern Opinions Useful in Predicting Client Defaults?

Number of pages: 52 Posted: 04 Feb 2017 Last Revised: 26 Feb 2019
Elizabeth F. Gutierrez, Jake Krupa, Miguel Minutti-Meza and Maria Vulcheva
Universidad de Chile, University of Miami, University of Miami - Department of Accounting and Florida International University
Downloads 205 (145,689)

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going concern opinions; audit quality; bankruptcy; credit ratings; default prediction; predictive accuracy

3.

Are You Hiring? Job Postings as Hiring Disclosure

Number of pages: 28 Posted: 25 Apr 2019 Last Revised: 10 Jun 2019
Elizabeth F. Gutierrez, Ben Lourie, Alexander Nekrasov and Terry J. Shevlin
Universidad de Chile, University of California, Irvine, University of Illinois at Chicago and University of California-Irvine
Downloads 165 (177,192)

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human capital, hiring, disclosure, job postings, firm performance, market reaction

4.

How Badly Do Listed Firms Want to Avoid IFRS? Delisting Decisions in the Post-IFRS Adoption Period

Number of pages: 52 Posted: 24 Jan 2017
Elizabeth F. Gutierrez, Maria Vulcheva and Maria Wieczynska
Universidad de Chile, Florida International University and Arizona State University
Downloads 150 (192,038)

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IFRS adoption, IFRS costs, delisting, regulatory quality

5.

Mandatory IFRS Adoption and Changes in Default Prediction Accuracy

Number of pages: 48 Posted: 11 May 2017
Elizabeth F. Gutierrez and Maria Vulcheva
Universidad de Chile and Florida International University
Downloads 58 (356,190)

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IFRS, Default Prediction, Incentives, Enforcement

6.

Episodic Non-Linearities and Market Efficiency in the Mexican Stock Market

The Manchester School, Vol. 79, Issue 3, pp. 367-380, 2011
Number of pages: 14 Posted: 21 Apr 2011
Claudio A. Bonilla, Rafael Romero and Elizabeth F. Gutierrez
University of Chile - Faculties of Economics and Business, Universidad Austral de Chile and Universidad de Chile
Downloads 2 (625,656)
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