The Chinese economy has shown an average annual growth rate of 10% per year during the last 20 years, transforming it into the most important consumer of a broad range of commodities. With this in sight, this work aims to measure the impact of China’s expansion on commodity prices and...

En el presente trabajo estudiamos como las diferentes propuestas normativas que se han ido desarrollando en los últimos años en torno a la información contable sobre derivados financieros – con la presencia cada vez más próxima de las proposiciones del IASB – tuvieron una influencia...

The Chinese economy has become one of the most important consumers of a broad range of commodities. This work aims at measuring the impact of China’s expansion on commodity prices and illustrate its effect on Latin American economies. It is found a positive and significant relation between...