Accounting and Control RSS

Research Papers  What is the environmental impact of hydraulic fracturing?

Pietro Bonetti; Christian Leuz; Giovanna Michelon Pietro Bonetti and coauthors decided to study the role of disclosure rules for companies engaging in hydraulic fracturing, aka fracking. Their research has led to a novel way of assessing fracking's impact on surface water. Read article

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

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Tennis Herrenberg Thomas Klueter; Luis Palencia; Juan Carlos Vázquez-Dodero