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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 ...

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
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 ...

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 ...

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 ...

4 claves para mejorar la gestión de riesgo

Date: 07/07/2016
Author(s): Ormazábal, Gaizka

Document type: Opinion

Según una reciente encuesta de Pricewaterhouse Cooper (PwC), los consejos actuales consideran la gestión del riesgo como algo prioritario. Esto no nos debe extrañar, ya que no nos hemos recuperado del todo de la crisis financiera. Por tanto, conviene preguntarnos si vamos en la buena dirección de cara a mantener en un nivel aceptable los riesgos generados ...

Budgeting Beyond Budgeting

Date: 25/05/2016
Author(s): Rosanas, Josep Maria
Editor(s): Cátedra Crèdit Andorrà de Mercados, Organizaciones y Humanismo
Document type: Working Paper

While for quite a long time the budget was considered a crucial management tool, it has always been subject to criticism. The criticism has become stronger in the past couple of decades, with an alternative system going by the trade name Beyond Budgeting. In this paper, we review the history and foundations of budgeting to show how, typically, criticism ...

Shareholders' Equity

Date: 04/05/2016
Author(s): Peñalva, Fernando; Badia, Marc

Document type: Technical Note

Shareholders' equity is the wealth of the owners in the firm. It consists of two elements: a) the capital contributed by them and b) the earnings generated by the operations and retained in the firm. This note explains how to account for the principal transactions that can affect shareholders' equity: Capital contributions, Common equity, Preferred ...

Tax Accounting

Date: 02/05/2016
Author(s): Peñalva, Fernando; Badia, Marc

Document type: Technical Note

Firms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve ...

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