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Large-Sample Evidence on the Impact of Unconventional Oil and Gas Development on Surface Waters

Date: 01/08/2021 Author(s): Pietro Bonetti; Christian Leuz; Giovanna Michelon Document type: Article in Journal (refereed) The impact of unconventional oil and gas development on water quality is a major environmental concern. We built a large, geo-coded database that combines surface water measurements with horizontally drilled wells stimulated by hydraulic fracturing (HF) for several shales to examine whether temporal and spatial well variation is associated with anomalous ... More information

Tennis Herrenberg

Date: 01/07/2021 Author(s): Thomas Klueter; Luis Palencia; Juan Carlos Vázquez-Dodero Document type: Case The Tennis Herrenberg case deals with an easy-to-understand business which paves the way to discussing important business issues (overall profitability and profitability by business line, balance and settlement sheets, cost allocation and transfer pricing, cost streamlining and savings, drivers of various businesses, selling points, etc.) and governance ... More information

When collusion meets the fraud triangle: a case study approach

Date: 01/07/2021 Author(s): Nuria Villaescusa; Oriol Amat Document type: Article in Journal (refereed) Purpose The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach This is a case study research. Findings The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, ... More information

Biosafety Level Logistics (BLL)

Date: 01/07/2021 Author(s): Miguel Duro; Mª Jesús Grandes; Luis Palencia Document type: Case Biosafety Level Logistics (BLL) was a Swiss company specialized in providing biosecurity logistic services to other companies. In 2020, BLL obtained a five-year contract to provide bio-secure transportation services to several Swiss research centers specialized in the development of vaccines. To offer this service, BLL had to buy ten refrigerated trucks ... More information

Switching from incurred to expected loan loss provisioning

Date: 01/06/2021 Author(s): Germán López; Gaizka Ormazabal; Yuki Sakasai Document type: Article in Journal (refereed) This paper provides early evidence on the effect of global regulation mandating a switch from loan loss provisioning (LLP) based on incurred credit losses (ICL) to LLP based on expected credit losses (ECL). Using a sample of systemically important banks from 74 countries, we find that ECL provisions are more predictive of future bank risk than ICL ... More information


Date: 01/06/2021 Author(s): Mª Jesús Grandes; Luis Palencia; Miguel Duro Document type: Case A pharmaceutical company relocated its facilities. In the process a number of non current assets situations serve to illustrate the accounting treatment of non current assets. These situations are: Asset capitalization, Gain or loss on disposal of equipment, Reevaluation, Capitalisation of maintenance expenditures; Work performed for own non current ... More information

The Big three and corporate carbon emissions around the world

Date: 01/05/2021 Author(s): José Azar; Miguel Duro; Igor Kadach; Gaizka Ormazabal Document type: Article in Journal (refereed) This paper examines the role of the “Big Three” (i.e., BlackRock, Vanguard, and State Street Global Advisors) on the reduction of corporate carbon emissions around the world. Using novel data on engagements of the Big Three with individual firms, we find evidence that the Big Three focus their engagement effort on large firms with high CO2 emissions ... More information

Responsabilidad jurídica de socios, administradores y directivos

Date: 01/02/2021 Author(s): Carlos de Cárdenas Smith; Carlos Sancho Document type: Technical Note El documento expone los distintos supuestos de responsabilidad de los socios, administradores y directivos de las sociedades o empresas en el ejercicio de sus funciones, tanto en el ámbito civil como en el penal. También aborda diversos supuestos de derivación de responsabilidad en los ámbitos tributario y laboral. More information

Capital Structure under Collusion

Date: 01/01/2021 Author(s): Daniel Ferres; Gaizka Ormazabal; Paul Povel; Giorgo Sertsios Document type: Article in Journal (refereed) We analyze the financial leverage of firms that collude to soften product market competition by forming a cartel. We find that cartel firms have lower leverage during collusion periods. This is consistent with the idea that cartel firms strategically reduce leverage to make their cartels more stable, because high leverage makes deviations from a cartel ... More information

Earnings management to avoid debt covenant violations and future performance

Date: 01/10/2020 Author(s): S. Dyreng; Stephen A. Hillegeist; Fernando Peñalva Document type: Article in Journal (refereed) In this study, we examine the trade-offs between earnings management (both accruals and real) and covenant violations by examining how they are associated with future accounting and stock mar-ket performance. We analyze a matched-pair sample of covenant violation firms with non-violation firms that have a similar risk of a covenant violation. We have ... More information
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