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Conditionally Conservative Fair Value Measurements

Date: 02/2017
Author(s): Badia, Marc; Duro, Miguel; Peñalva, Fernando; Ryan, Stephen

Document type: Article in Journal (refereed)

Firms measure fair values using Level 2 or 3 inputs when items do not trade in liquid markets, limiting market discipline over the measurements. We provide evidence that firms holding higher proportions of financial instruments measured at Level 2 and 3 fair values report more conditionally conservative comprehensive income attributable to fair value ...

Informe sobre las juntas generales de accionistas de las empresas del Ibex 35 en 2016

Date: 31/01/2017
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 ...

Eric Weber: "En EEUU pasas de tener una idea a crear una sociedad en un solo día"

Date: 01/01/2017
Author(s): Actualidad Económica
Interviewee(s): Weber, Eric; Puigferrat, Ricard; Editor(s): Tort-Martorell, Pedro
Document type: Interview

El estudio que ha dirigido este profesor del IESE alerta de los excesivos costes administrativos y de la creciente brecha entre las pymes y las grandes empresas, que se podría estar trasladando a la sociedad y a la política.

Business Barometer Back to Basics 2016

Date: 23/11/2016
Author(s): Weber, Eric; Ariño, Miguel Angel; Tort-Martorell, Pedro; Puigferrat, Ricard; Coll, Carme
Collaborator(s): Cesce; Informa D&B; Editor(s): IESE
Document type: Study and Monograph

¿Qué tipología de empresa o sectores han resistido mejor los embates de la crisis? Ante la paralización del motor histórico de la economía española, ¿qué otros sectores han asumido ese liderazgo? ¿Cuáles están generando más empleo? Dichos sectores o tipología de empresas, ¿han tomado medidas concretas para ello? Si es así, ¿podrían ser trasladables ...

La Liga's RCD Espanyol

Date: 07/11/2016
Author(s): Dávila, Antonio; Oyon, Daniel
Editor(s): Cátedra Alcatel-Lucent de Dirección de la Tecnología
Document type: Case

The case presents an evaluation of a game played every year by the RCD Espanyol soccer team as a start to the season. The case provides the economic details of the game and the team so that students can analyze whether the game is profitable or not. The case is designed as introductory material for courses in managerial accounting and the economics ...

Chemises en Coton

Date: 03/11/2016
Author(s): Urrutia, Josu; Gómez Pajares, Alberto; Palencia, Luis

Document type: Case

A Barcelona-based entrepreneur in the textile sector (providing T-shirts to promoters) is presented with the opportunity to take over a small textile manufacturing company located in Tangier, Morocco, and he has to decide whether to take the opportunity or not. The analysis includes the study of the value chain and whether any part of it can be outsourced, ...

Abengoa, s.a. ¿se debería ampliar capital a mediados de 2015?

Date: 28/10/2016
Author(s): Suárez, José Luis

Document type: Case

A mediados de 2015, Abengoa, S.A. estaba muy endeudada en opinión de analistas externos y de la propia dirección que había puesto en marcha un plan de limitación de nuevas inversiones y de venta de activos que parecía no estar dando buenos resultados. El endeudamiento era producto de un cambio de estrategia en la década anterior, de ser una empresa ...

The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence

Date: 10/2016
Author(s): Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio

Document type: Article in Journal (refereed)

This paper examines how firm-level governance and country-level governance interplay in shaping financial reporting quality. Using IFRS adoption as a source of variation in firms' reporting discretion, and a large sample of European firms that mandatorily switch to the new set of standards, we find that in countries with low enforcement and weak oversight ...

Ethics in Finance and Accounting: Editorial Introduction

Date: 28/09/2016
Author(s): Melé, Domènec; Rosanas, Josep Maria; Fontrodona, Joan
Editor(s): Cátedra de Ética Empresarial y de los Negocios
Document type: Article in Journal (refereed)

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal ...

Political Connections and the Informativeness of Insider Trades

Date: 08/09/2016
Author(s): Jagolinzer, Alan D.; Larcker, David F.; Ormazábal, Gaizka; Taylor, D.J.
Editor(s): Rock Center for Corporate Governance at Stanford University
Document type: Working Paper

This paper examines the relation between political connections and informed trading by corporate insiders in the context of the Financial Crisis. The unprecedented magnitude of government intervention, the substantial impact of this intervention on firm value, and the political nature of the intervention provide a powerful setting to examine the relation ...

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