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The Informational Effects of Tightening Oil and Gas Disclosure Rules

Date: 01/09/2020 Author(s): Marc Badia; Miguel Duro; Bjorn N. Jorgensen; Gaizka Ormazábal Document type: Article in Journal (refereed) We exploit two regulatory shocks to examine the informational effects of tightening pre-existing mandatory disclosure rules. Canadian National Instrument 51-101 in 2003 and the United States rule "Modernization of Oil and Gas Reporting" in 2009 introduced quasi-identical amendments which effectively tightened the rules governing oil and gas reserve ... More information Read related article

Political connections and the informativeness of insider trades

Date: 01/08/2020 Author(s): Alan D. Jagolinzer; Larcker D. F.; Gaizka Ormazábal; D.J. Taylor Document type: Article in Journal (refereed) We analyze the trading of corporate insiders at leading financial institutions during the 2007 to 2009 financial crisis. We find strong evidence of a relation between political connections and informed trading during the period in which TARP funds were disbursed, and that the relation is most pronounced among corporate insiders with recent direct connections. ... More information Read related article

Conditional conservatism and the limits to earnings management

Date: 01/06/2020 Author(s): J.M. García Lara; B. García Osma; Fernando Peñalva Document type: Article in Journal (refereed) We examine the impact of conditional conservatism on earnings management. Our findings support the view that conditional conservatism reduces accruals-based earnings management but also triggers a trade-off between accruals and real earnings management. In our main tests we use the passage of SFAS 121 as a plausibly exogenous regulatory change that ... More information

Excellent Sales Academy Vs. Premium Software

Date: 01/05/2020 Author(s): Kandarp Mehta Document type: Exercise Excellent Sales Academy (ESA) Vs Premium Software (PS) is a multiparty, internal-external negotiation exercise. It looks at issues like incentive system, corporate strategy and alignment of personal and organizational goals in the context of a negotiation. The exercise contains four roles. Chief Sales Officer and the Chief Finance Officer of ESA and ... More information

Excellent Sales Academy Vs. Premium Software

Date: 01/05/2020 Author(s): Kandarp Mehta Document type: Exercise Excellent Sales Academy (ESA) Vs Premium Software (PS) is a multiparty, internal-external negotiation exercise. It looks at issues like incentive system, corporate strategy and alignment of personal and organizational goals in the context of a negotiation. The exercise contains four roles. Chief Sales Officer and the Chief Finance Officer of ESA and ... More information

Excellent Sales Academy Vs. Premium Software

Date: 01/05/2020 Author(s): Kandarp Mehta Document type: Exercise Excellent Sales Academy (ESA) Vs Premium Software (PS) is a multiparty, internal-external negotiation exercise. It looks at issues like incentive systems, corporate strategy and alignment of personal and organizational goals in the context of a negotiation. The exercise contains four roles. Chief Sales Officer and Chief Finance Officer of ESA and Chief ... More information

Excellent Sales Academy Vs. Premium Software

Date: 01/05/2020 Author(s): Kandarp Mehta Document type: Exercise Excellent Sales Academy (ESA) Vs Premium Software (PS) is a multiparty, internal-external negotiation exercise. It looks at issues like incentive system, corporate strategy and alignment of personal and organizational goals in the context of a negotiation. The exercise contains four roles. Chief Sales Officer and the Chief Finance Officer of ESA and ... More information

Adaptar la empresa al nuevo futuro

Date: 01/05/2020 Author(s): IESE Insight Document type: Session (Vídeo)

 

La crisis actual nos ha llevado a dos preguntas. La primera es el corto plazo de asegurar la supervivencia, la segunda es cómo reinventar nuestra empresa para hacerla más robusta a las crisis y para aprovechar ...
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Preparación y auditoría de las cuentas anuales

Date: 01/04/2020 Author(s): Esteban Cobo; Miguel Duro; Edi Soler Document type: Technical Note Nota técnica sobre la preparación y auditoría de las cuentas anuales, con una explicación detallada de cómo contabilizar los hechos acaecidos con posterioridad al cierre contable. Se detalla la estructura del nuevo informe de auditoría, poniendo más énfasis en el nuevo apartado de cuestiones clave de auditoría, y se comenta la responsibilidad legal ... More information

Preparation and Audit of the Annual Financial Statements

Date: 01/04/2020 Author(s): Esteban Cobo; Miguel Duro; Edi Soler Document type: Technical Note More information
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