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Research Papers  The Conservative Bias in Asset Fair Value Measurements

Badia, Marc; Duro, Miguel; Peñalva, Fernando; Ryan, Stephen Yes, there's a bias in the fair value measurements of financial assets, this research shows. But it's not the bias you might expect. Read article

Research Papers  Perverse Incentives: The Limits of Metric-Based Evaluation

Cugueró-Escofet, Natàlia; Rosanas, Josep Maria As a manager, how should you evaluate performance? The recent trend is toward ever-more-sophisticated formal models. However, in the wake of several scandals, IESE's Natàlia Cugueró-Escofet and Josep M. Rosanas point to the dangers of modelling and rigid metrics. Instead, they argue, companies desperately need to rediscover informal methods of control. Read article

Studies and Reports  Good News for Good Governance in Spain

Pin Arboledas, José Ramón By reducing the size of their boards and increasing the representation of both women and independent directors, companies are increasingly following the recommendations made by Spain's Good Governance Code for Listed Companies. This is highlighted in the 12th annual report on IBEX 35 shareholders' meetings, produced by IESE and Atrevia. Read article
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