Accounting and Control

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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.

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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.

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Trading With Political Connections During the Crisis

Jagolinzer, Alan D.; Larcker, David F.; Ormazábal, Gaizka; Taylor, D.J.

 

At the height of the financial crisis, just days before the U.S. government's multibillion-dollar bailout, trading among banking executives with ties to industry regulators suggests they benefited from their political connections. So finds new research by IESE's Gaizka Ormazabal and co-authors, which paints an unsettling picture of an occasionally unlevel playing field.

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Small Businesses Lose Ground in Spain

Weber, Eric; Ariño, Miguel Angel; Tort-Martorell, Pedro; Puigferrat, Ricard; Coll, Carme

 

According to a study of business trends in Spain from 2007 to 2014, small and medium-sized companies saw their revenues drop by a third while large corporations emerged from the crisis almost unscathed. Furthermore, the primary sector was the only area that didn't suffer job losses over this period. Despite signs of recovery, Spain's unemployment problem has yet to be resolved.

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Risk Oversight: What Every Director Should KnowPremium

Ormazábal, Gaizka

 

Institutional changes related to risk oversight since the global financial crisis have increased the cost of serving on boards. This article describes how companies are responding to the higher demand for board involvement in risk management, especially as U.S. trends are coming to Europe.

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Corporate Governance in Spain: Curbing Excessive CEO Power

Graupera, Susana; Pin Arboledas, José Ramón

 

The role of the lead independent director, which is meant to curb excessive CEO power, is now a reality for the boards of 74 percent of the IBEX 35 -- the 35 most prominent public companies in Spain. In addition, corporate boards tend to have fewer seats and more of them are occupied by women, according to the 11th annual report on the general meetings of shareholders of IBEX 35 companies.

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What Is the Ideal Price of a Product?

Villanueva, Julián; Segarra, José Antonio; Ferrer, Iciar

 

How can you optimize the price of a product or service? Julián Villanueva, José Antonio Segarra and Iciar Ferrer outline the variables to keep in mind and explain how to tailor your pricing policy. For starters, remember that most buying decisions are far from rational, as they are influenced by certain psychological factors.

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What Does an Executive Need to Know About Accounting?

Pereira, Fernando; Grandes, Mª Jesús

 

Is it hard to understand what your CFO is saying through all the jargon? There's a book for that. In their updated guide to management and financial accounting, IESE professors Fernando Pereira and María Jesús Grandes provide tips for handling accounting business decisions safely and confidently.

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A Model for Management That Goes Beyond Profits

Andreu i Civit, Rafael; Riverola, Josep; Rosanas, Josep Maria; de Santiago, Rafael

 

Simulation models can help managers understand the bottom-line impact of complex business decisions, taking interdependencies and a dose of randomness into account. But what about corporate goals that go beyond maximizing profits? What about learning and positive social impact? Four IESE professors present a model to look at learning and capability-building in firms.

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How to Fuel Healthy GrowthPremium

Fernández, Albert

 

There are three main reasons for the shortage of resources faced by many SMEs: financial expectations not adjusted to actual results; the tensions of growth; and poor financial management. This article explores the most common problems and strategies for dealing with them.

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