Accounting and Control

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  Stealth takeovers: are hidden shareholders buying your company?

Bonetti, Pietro; Duro, Miguel; Ormazábal, Gaizka The M&A market plays a key role in ensuring that the optimal management is in place for publicly traded companies. In light of this, there's much debate about takeover regulations, particularly when it comes to disclosure and transparency. Read article

  Striking oil with more precision in financial regulation

Badia, Marc; Duro, Miguel; Jorgensen, Bjorn N.; Ormazábal, Gaizka Do tougher reporting regulations make an impact? Yes, when it comes to companies' oil reserves estimates, a pioneering study finds. Requiring greater precision has increased disclosures' informational value and reduced information asymmetry among investors. Read article

  The supervision of listed companies: better out in the open?

Duro, Miguel; Heese, Jonas; Ormazábal, Gaizka Disclosing the oversight actions of regulators may be an effective and inexpensive way to improve the quality of financial information from publicly traded companies. This is the conclusion of a study led by Miguel Duro and Gaizka Ormazábal. Read article

  Will Financial Reforms Really Help Prevent Another Financial Crisis?

Duro, Miguel; Ormazábal, Gaizka The financial crisis of 2007-2008 prompted many reforms, but their effectiveness is still under debate. Miguel Duro and Gaizka Ormazábal review the evidence to discover whether -- and how -- corporate governance reforms are working out in the financial sector. Read article

  Independent Directors: A Weapon Against Cartels?

Campello, Murillo; Ferres, Daniel; Ormazábal, Gaizka Price-fixing schemes can cost consumers and companies millions of dollars, not to mention the headache they present for antitrust authorities. Independent directors could help to solve this problem. Read article

  Fewer Women (and Men) on IBEX-35 Boards

Pin Arboledas, José Ramón In Spain, the boards of directors of the IBEX-35 companies are smaller this year -- which has the side effect of reducing the number of women serving in these high-profile positions -- according to a report produced by IESE and Atrevia. Read article

  Moving Targets: How Organizations Set Performance Goals as They Grow

Aranda, C.; Arellano, J.; Dávila, Antonio Effective target-setting is a learning process. For more learning inputs, managers might be wise to think like they did in their organization's entrepreneurial stage, according to research by Antonio Dávila. Read article

  The Conservative Bias in Asset Fair Value Measurements

Badia, Marc; Duro, Miguel; Peñalva, Fernando; Ryan, Stephen Yes, there's a bias in the fair value measurements of financial assets, this research shows. But it's not the bias you might expect. Read article

  Perverse Incentives: The Limits of Metric-Based Evaluation

Cugueró-Escofet, Natàlia; Rosanas, Josep Maria As a manager, how should you evaluate performance? The recent trend is toward ever-more-sophisticated formal models. However, in the wake of several scandals, IESE's Natàlia Cugueró-Escofet and Josep M. Rosanas point to the dangers of modelling and rigid metrics. Instead, they argue, companies desperately need to rediscover informal methods of control. Read article

  Good News for Good Governance in Spain

Pin Arboledas, José Ramón By reducing the size of their boards and increasing the representation of both women and independent directors, companies are increasingly following the recommendations made by Spain's Good Governance Code for Listed Companies. This is highlighted in the 12th annual report on IBEX 35 shareholders' meetings, produced by IESE and Atrevia. Read article
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