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 Mongrut, Samuel et al. IFRS adoption and firms’ opacity around the world: what factors affect this relationship?. Journal of Economics, Finance and Administrative Science, Jan 2021, vol.26, no.51, p.7-21. ISSN 2077-1886
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 Fuenzalida, Darcy and Mongrut, Samuel Estimation of Discount Rates in Latin America: Empirical Evidence and Challenges. Journal of Economics, Finance and Administrative Science, June 2010, vol.15, no.28, p.7-43. ISSN 2077-1886

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