0123-5923
0123-5923
S0123-59232020000100056
10.18046/j.estger.2020.154.3558
Chile
Chile
Chile
Chile
00
03
2020
00
03
2020
36
154
56
65
[
AccountAbility
2008
]
[
2015
28
4
4
515-50
]
[
2010
26
114
114
169-8
]
[
2002
5
1
1
31-56
]
[
1986
17
2
2
223-49
]
[
2010
50
1
1
31-51
]
[
2006
81
1
1
175-213
]
[
2005
26
3
3
197-218
]
[
2017
62
43-64
]
[
2010
48
1
1
1-19
]
[
2014
30
131
131
190-9
]
[
2015
34
1
1
97-130
]
[
2013
49
1
1
1-33
]
[
2011
86
2
2
541-68
]
[
2013
32
1
1
71-83
]
[
2014
5
2
2
130-48
]
[
2015
28
1
1
14-35
]
[
2008
33
4-5
4-5
303-27
]
[
2015
]
[
2015
34
1
1
59-74
]
[
1983
38
5
5
1457-69
]
[
CorporateRegister
2008
]
[
2011
86
1
1
59-100
]
[
2012
87
3
3
723-59
]
[
1991
46
4
4
1325-59
]
[
2013
128
4
4
1499-545
]
[
2010
]
[
2015
25
4
4
346-58
]
[
2004
71
3
3
419-60
]
[
2015
15
1
1
1-17
]
[
2011
5
2-3
2-3
233-62
]
[
GRI
2011
]
[
GRI
2013
]
[
2013
32
2
2
93-113
]
[
1993
36
3
3
635-43
]
[
1999
16
3
3
485-520
]
[
2001
31
1-3
1-3
405-40
]
[
IRAS
2015
]
[
1991
a
30
2
2
273-309
]
[
1991
b
29
2
2
302-21
]
[
1994
17
1-2
1-2
41-67
]
[
2010
19
3
3
182-98
]
[
2014
30
130
130
73-84
]
[
2000
38
91-124
]
[
2011
20
3- 41
3- 41
]
[
2015
127
2
2
419-38
]
[
2017
55
5
5
1257-300
]
[
1995
26
3
3
555-72
]
[
2015
33
33
59-78
]
[
2012
87
3
3
797-806
]
[
2002
27
8
8
763-73
]
[
2012
110
2
2
173-90
]
[
2015
34
1
1
163-98
]
[
PWC
2016
385
385
]
[
2015
6
1
1
29-53
]
[
2009
84
3
3
937-67
]
[
2015
23
1
1
92
]
[
1999
26
1-3
1-3
271-83
]
[
2001
32
1-3
1-3
97-180
]