Accounting and Control RSS

Research Papers  The sweeping change of net zero emissions

Miguel Duro Can the Big Three asset managers -- BlackRock, Vanguard and State Street -- influence companies to clean up their acts and lower their carbon emissions? Miguel Duro discusses his research on how they do it and why you should pay heed. Read article

Research Papers  Could a new accounting standard exacerbate the economic damage of the COVID-19 crisis?

G. López Espinosa; Gaizka Ormazábal; Yuki Sakasai Some predicted new accounting standard IFRS 9 could constrain lending, hit banking earnings and harm the economy during times of crisis. Now, amid the COVID-19 outbreak, will this prediction come true? Our analysis points to yes, under certain conditions. Read article

Research Papers  Stealth takeovers: are hidden shareholders buying your company?

Pietro Bonetti; Miguel Duro; Gaizka Ormazábal The M&A market plays a key role in ensuring that the optimal management is in place for publicly traded companies. In light of this, there's much debate about takeover regulations, particularly when it comes to disclosure and transparency. Read article

Latest IESE documents

Switching from incurred to expected loan loss provisioning Germán López; Gaizka Ormazábal; Yuki Sakasai
Capital Structure under Collusion Daniel Ferres; Gaizka Ormazábal; Paul Povel; Giorgo Sertsios
The Big three and corporate carbon emissions around the world José Azar; Miguel Duro; Igor Kadach; Gaizka Ormazábal