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Conservatism in Debt Contracting: Theory and Empirical Evidence 

Date: 19/09/2019 Author(s): Peñalva, Fernando; Wagenhofer, Alfred Document type: Article in Journal (refereed) This paper surveys both the theoretical and the empirical archival literature on conservatism when accounting information is used for debt contracting. The theoretical literature shows mixed results whether conservative accounting is desirable, which depends on the underlying agency problem, the information available, and the contracting space. The ... More information

Subjective Bonuses and Target Setting in Budget-Based Incentive Contracts 

Date: 06/2019 Author(s): Aranda, C.; Arellano, J.; Dávila, Antonio Document type: Article in Journal (refereed) Subjective bonuses can reflect implicit contracts entered at the beginning of the period when certain employees commit to more difficult targets and managers use subjective bonuses at the end of the period to reward this commitment. We examine this prediction in a budget-based incentive systems? setting. We argue that the presence of these implicit ... More information

HR Analytics at Barney 

Date: 23/05/2019 Author(s): N'Guessan, Marie Noelle; Alegre, Inés; Canela, Miguel Ángel Document type: Case Barney Consumer Products (BCP) is a large company based in South Africa. The company's performance has worsened in the last couple of years, and the different departments blame each other. The Human Resources (HR) department manager suggest that the decrease in performance could be driven by a decrease in employee performance due to lack of motivation ... More information

La cooperación público-privada y el compliance tributario 

Date: 21/05/2019 Author(s): Pin Arboledas, José Ramón; Sendín Cifuentes, Juan Luis Document type: Occasional Paper Durante mucho tiempo se ha desarrollado la cooperación público-privada en la ejecución del gasto. Incluso, algunas veces, como en los llamados "peajes sombra" el sector privado sustituye temporalmente la financiación de ese gasto. Pero ahora, esa cooperación puede también extenderse a los ingresos tributarios. La oportunidad se establece no tanto para ... More information

Is Justice More Important than Would Be Expected? The Role of Justice in Management Control Systems to Generate Goal Congruence, Trust in Managers and Fairness Perceptions 

Date: 03/2019 Author(s): Cugueró-Escofet, Natàlia; Fitó, Àngels; Rosanas, Josep Maria Document type: Article in Journal (refereed) In this paper, the authors intend to show that justice in management control systems is a requirement for generating goal congruence, trust in managers and perceptions of fairness among employees. We use a conceptual model that relates different kinds of justice, formal justice and informal justice, to different states of goal congruence and draw on ... More information

Emerging Themes in Management Accounting and Control Research 

Date: 01/2019 Author(s): Dávila, Antonio Document type: Article in Journal (refereed) Organizations are at an interesting inflection point where existing paradigms are insufficient. The focus on execution as the main source of competitive advantage has been the dominant paradigm since the late 19th century. It is not enough. The dynamism brought by billions of people joining the market economy and by the exponential development across ... More information

Disclosure Regulation and Corporate Acquisitions 

Date: 20/12/2018 Author(s): Bonetti, Pietro; Duro, Miguel; Ormazábal, Gaizka Document type: Working Paper This paper examines the effect of disclosure regulation on the market for corporate control. We study the implementation of a recent European regulation imposing tighter disclosure requirements regarding the financial and ownership information provided by public firms. We find a substantial drop in the number of control acquisitions after the implementation ... More information Read related article

Turrones Artesanos del Mediterráneo (TAM) 

Date: 13/12/2018 Author(s): García Pont, Carlos; Soler, Edi Document type: Case More information

Are Directors More Likely to Relinquish Their Riskiest Directorships after the Financial Crisis? 

Date: 12/2018 Author(s): Ormazábal, Gaizka Document type: Article in Journal (refereed) This paper documents that directors exhibit a strong tendency to resign from their riskiest directorships in the period subsequent to the financial crisis of 2007-2008. Consistent with this pattern, additional evidence suggests that, in the post-crisis period, riskier directorships become more costly for directors. I also find that the post-crisis ... More information

The Informational Effects of Tightening Oil and Gas Disclosure Rules 

Date: 03/08/2018 Author(s): Badia, Marc; Duro, Miguel; Jorgensen, Bjorn N.; Ormazábal, Gaizka 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
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