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Accounting and Control
What is the environmental impact of hydraulic fracturing?
Pietro Bonetti; Christian Leuz; Giovanna Michelon
Pietro Bonetti and coauthors decided to study the role of disclosure rules for companies engaging in hydraulic fracturing, aka fracking. Their research has led to a novel way of assessing fracking's impact on surface water.
The sweeping change of net zero emissions
Miguel Duro
Can the Big Three asset managers -- BlackRock, Vanguard and State Street -- influence companies to clean up their acts and lower their carbon emissions? Miguel Duro discusses his research on how they do it and why you should pay heed.
Could a new accounting standard exacerbate the economic damage of the COVID-19 crisis?
G. López Espinosa; Gaizka Ormazábal; Yuki Sakasai
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.
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Latest IESE documents
The Big three and corporate carbon emissions around the world
José Azar; Miguel Duro; Igor Kadach; Gaizka Ormazabal
Inequality, Economism and Bad Management
Natàlia Cugueró-Escofet; Josep Maria Rosanas
The Risk implications of the business loan activity in credit unions
Javier Gómez Biscarri; Germán López; A. Mesa-Toro
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