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Cusomoto, S.A. 2018 (B) 

Date: 18/07/2018 Author(s): Grandes, Mª Jesús; Palencia, Luis Document type: Case This is a basic case for introducing students to financial accounting. It presents a company that, despite profits, has cash flow problems. The case provides a review of fundamental concepts such as assets and liabilities, net equity, revenue and expenses, and collections and payments. It also more specifically covers the preparation and usefulness ... More information  

Reflexiones críticas sobre nuevas tendencias en contabilidad de gestión 

Date: 31/05/2018 Author(s): Rosanas, Josep Maria Editor(s): Cátedra Crèdit Andorrà de Mercados, Organizaciones y Humanismo Document type: Occasional Paper El documento intenta hacer un resumen crítico de lo que ha ocurrido en el último medio siglo en materia de contabilidad de gestión y sistemas de control, poniendo de manifiesto los principales avances y retrocesos. More information  

Why Execution Is No Longer the Key to Competitive Advantage 

Date: 23/04/2018 Author(s): Speaker(s): Dávila, Antonio Document type: Session (Video) Every Wednesday, Amazon's top executives reportedly meet for hours to ponder the future. Why? Because looking to the future has become more important than execution for business success in VUCA times. Antonio Davila (briefly) explains his 70/30 recommendation. More information  

Does Regulating Banks' Corporate Governance Help? A Review of the Empirical Evidence 

Date: 03/03/2018 Author(s): Duro, Miguel; Ormazábal, Gaizka Document type: Chapter The financial crisis of 2007-2008 fueled the idea that corporate governance in the financial sector urgently needed reform. The perception that poor corporate governance was a primary cause of the breakdown of the financial markets prompted extensive regulatory actions around the world. However, whether and how regulating banks' corporate governance ... More information   Read related article

The Role of Stakeholders in Corporate Governance: A View from Accounting Research 

Date: 19/02/2018 Author(s): Ormazábal, Gaizka Document type: Article in Journal (refereed) I review the empirical research on the role of stakeholders in corporate governance with an emphasis in contributions from the accounting literature. In particular, I focus on the following stakeholders: employees, the general public, the media, related firms, the government, private regulators, gatekeepers, and foreigners. This list does not include ... More information  

Informe sobre las juntas generales de accionistas de las empresas del Ibex 35 en 2017 

Date: 07/02/2018 Author(s): Pin Arboledas, José Ramón Editor(s): IRCO - Centro Internacional de Investigación de Organizaciones Document type: Study and Monograph El objetivo de este informe es analizar los aspectos relativos a la comunicación con el pequeño accionista, los avances que se han realizado en este sentido impulsados por las compañías y en qué medida se respetan los derechos e intereses de los accionistas minoritarios en las juntas generales ordinarias de accionistas. Asimismo, el informe muestra ... More information   Read related article

Management Control Systems for Creative Teams: Managing Stylistic Creativity in Fashion Companies 

Date: 10/2017 Author(s): Dávila, Antonio; Ditillo, Angelo Editor(s): EIC - Centro de Iniciativa Emprendedora e Innovación; CIF - Center for International Finance Document type: Article in Journal (refereed) We use a field research design to examine management control systems in creative teams working in fashion firms. The study is structured as an in-depth case study followed by five additional cases. We find management control systems to be deeply embedded in the work environment of creative teams. They are designed to define, negotiate, and legitimize ... More information  

Analisis de transacciones: el balance 

Date: 18/07/2017 Author(s): Grandes, Mª Jesús; Palencia, Luis Document type: Exercise This exercise is divided into three parts in order to introduce and encourage reflection on basic concepts and items in a balance sheet: assets, liabilities, net equity, loss of value of assets, bookkeeping, and valuation, among others. More information  

Contabilidad: qué dice y qué NO dice (qué es y qué no es) 

Date: 05/07/2017 Author(s): Fernández, Pablo Document type: Working Paper Es muy importante entender qué es la contabilidad porque es la manera en que las empresas nos comunican su situación. Pero en 35 años de docencia y práctica profesional he detectado varios problemas en la interpretación de la contabilidad por distintos usuarios de la misma: estudiantes, directivos, consejeros, periodistas, jueces, abogados, y profesores. ... More information  

The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock 

Date: 07/2017 Author(s): Bonetti, Pietro; Ipino, Elisabetta; Parbonetti, Antonio Document type: Article in Journal (refereed) We exploit IFRS mandatory adoption as a source of variation in the demand for conditional conservatism to examine the role of unaffiliated bankers on the level of conditional conservatism. We show that firms with unaffiliated bankers on boards of directors experience a significant increase in the level of conditional conservatism compared with ... More information  
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