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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

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

Practical Finance for Operations and Supply Chain Management

Date: 01/03/2020 Author(s): Alejandro Serrano; Spyridon Lekkakos Document type: Book An introduction to financial tools and concepts from an operations perspective, addressing finance/operations trade-offs and explaining financial accounting, working capital, investment analysis, and more. Students and practitioners in engineering and related areas often lack the basic understanding of financial tools and concepts necessary for a career ... More information

Comments on the Potential Procyclical Effect of IFRS 9 During the COVID-19 Crisis

Date: 01/03/2020 Author(s): G. López Espinosa; Gaizka Ormazábal; Yuki Sakasai Document type: Occasional Paper 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. More information Read related article

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

Date: 01/03/2020 Author(s): G. López Espinosa; Gaizka Ormazábal; Yuki Sakasai Document type: Supplementary Material 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. More information

Decelerating without disaster

Date: 01/03/2020 Author(s): IESE Insight Document type: Session (Video)

 

Unlike other economic crises, the coronavirus crisis has paralyzed revenues for some companies practically overnight. Suddenly faced with at least two months of shuttering, many are scrambling to mitigate ...
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