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

Date: 10/09/2018 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

Cusomoto, S.A. 2018 (B) 

Date: 18/07/2018 Author(s): Grandes, Mª Jesús; Palencia, Luis Document type: Case This is a basic case for introducing students to financial accounting. It presents a company that, despite profits, has cash flow problems. The case provides a review of fundamental concepts such as assets and liabilities, net equity, revenue and expenses, and collections and payments. It also more specifically covers the preparation and usefulness ... More information

Cusomoto, S.A. 2018 (A) 

Date: 18/07/2018 Author(s): Grandes, Mª Jesús; Palencia, Luis Document type: Case This is a basic case for introducing students to financial accounting. It presents a company that, despite profits, has cash flow problems. The case provides a review of fundamental concepts such as assets and liabilities, net equity, revenue and expenses, and collections and payments. It also more specifically covers the preparation and usefulness ... More information

Executive Education Excellence 

Date: 12/07/2018 Author(s): Chief Learning Officer Interviewee(s): Weber, Eric Document type: Interview Eric Weber, associate dean of IESE Business School, discusses how and why the school?s executive education consistently ranks high in the Financial Times annual rankings. More information

Reflexiones críticas sobre nuevas tendencias en contabilidad de gestión 

Date: 31/05/2018 Author(s): Rosanas, Josep Maria Editor(s): Cátedra Crèdit Andorrà de Mercados, Organizaciones y Humanismo Document type: Occasional Paper El documento intenta hacer un resumen crítico de lo que ha ocurrido en el último medio siglo en materia de contabilidad de gestión y sistemas de control, poniendo de manifiesto los principales avances y retrocesos. More information

Why Execution Is No Longer the Key to Competitive Advantage 

Date: 23/04/2018 Author(s): Speaker(s): Dávila, Antonio Document type: Session (Video) Every Wednesday, Amazon's top executives reportedly meet for hours to ponder the future. Why? Because looking to the future has become more important than execution for business success in VUCA times. Antonio Davila (briefly) explains his 70/30 recommendation. More information

The Importance of Context 

Date: 20/03/2018 Author(s): Rosanas, Josep Maria; Andreu i Civit, Rafael Document type: Opinion In early 2018, we were saddened by the loss of Antoni Subirà at the age of 77. Those of us who knew him and interacted with him feel his absence deeply, especially as a friend. His work and dedication in the area of industrial clusters is evident not only in the international recognition achieved for cluster policy, but also in the spirit of those ... More information

Does Regulating Banks' Corporate Governance Help? A Review of the Empirical Evidence 

Date: 03/03/2018 Author(s): Duro, Miguel; Ormazábal, Gaizka Document type: Chapter The financial crisis of 2007-2008 fueled the idea that corporate governance in the financial sector urgently needed reform. The perception that poor corporate governance was a primary cause of the breakdown of the financial markets prompted extensive regulatory actions around the world. However, whether and how regulating banks' corporate governance ... More information Read related article

The Role of Stakeholders in Corporate Governance: A View from Accounting Research 

Date: 19/02/2018 Author(s): Ormazábal, Gaizka Document type: Article in Journal (refereed) I review the empirical research on the role of stakeholders in corporate governance with an emphasis in contributions from the accounting literature. In particular, I focus on the following stakeholders: employees, the general public, the media, related firms, the government, private regulators, gatekeepers, and foreigners. This list does not include ... More information

Desafíos motivantes 

Date: 30/01/2018 Author(s): Fernández, Albert Document type: Opinion Las empresas deben marcarse retos, y estos deben ser ambiciosos pero, al mismo tiempo, realistas. Cuatro son los desafíos habituales para las pymes: captar y retener el talento, mejorar la eficiencia, obtener recursos y crecer. La empresa estará en mejores condiciones cara al futuro si se ha fijado esta hoja de ruta. More information
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