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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity 

Date: 28/08/2017 Author(s): Rosanas, Josep Maria Document type: Technical Note This is the second of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note deals with the use of cost accounting data for decision making purposes. After classifying business decisions between investment and operating decisions, and the latter between pricing and production decisions, the note studies production decisions in situations ... More information  

Whistleblowers on the Board? The Role of Independent Directors in Cartel Prosecutions 

Date: 25/07/2017 Author(s): Ormazábal, Gaizka; Ferres, Daniel; Campello, Murillo Document type: Article in Journal (refereed) Stock market reactions to news of cartel prosecutions are muted when indicted rms have a high proportion of independent directors on their boards. This nding is robust to self-selection and is pronounced when independent directors hold more outside directorships and fewer stock options | when those directors have fewer economic ties to indicted ... More information  

The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock 

Date: 07/2017 Author(s): Bonetti, Pietro; Ipino, Elisabetta; Parbonetti, Antonio Document type: Article in Journal (refereed) We exploit IFRS mandatory adoption as a source of variation in the demand for conditional conservatism to examine the role of unaffiliated bankers on the level of conditional conservatism. We show that firms with unaffiliated bankers on boards of directors experience a significant increase in the level of conditional conservatism compared with ... More information  

Management Control Systems for Creative Teams: Managing Stylistic Creativity in Fashion Companies 

Date: 06/2017 Author(s): Dávila, Antonio; Ditillo, Angelo Document type: Article in Journal (refereed) We use a field research design to examine management control systems in creative teams working in fashion firms. The study is structured as an in-depth case study followed by five additional cases. We find management control systems to be deeply embedded in the work environment of creative teams. They are designed to define, negotiate, and legitimize ... More information  

Organizational Learning in Target Setting 

Date: 06/2017 Author(s): Aranda, C.; Arellano, J.; Dávila, Antonio Document type: Article in Journal (refereed) This paper examines organizational learning in a target setting. Organizations commonly set targets--explicit and quantitative reference points--for their operational units that reflect top management aspirations for these units. Targets are commonly the outcome of a subjective process where supervisors combine their explicit and tacit knowledge to ... More information  

"Show Me the Money!" Getting Inside the Bottom Line 

Date: 24/05/2017 Author(s): Seager, Phil; Maximon, Hillel M. Document type: Chapter With few exceptions, media executives are not CFOs. Many are probably like the CEO of a radio and television station who said that, when it comes to financial matters, he generally leaves it to other people. But he wonders: "If they don't tell me the whole story, would I know enough about the financial performance of the company?" This brief chapter ... More information  

Ethics in Finance and Accounting: Editorial Introduction 

Date: 25/02/2017 Author(s): Melé, Domènec; Rosanas, Josep Maria; Fontrodona, Joan Editor(s): Cátedra de Ética Empresarial y de los Negocios Document type: Article in Journal (refereed) In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal ... More information  

Conditionally Conservative Fair Value Measurements 

Date: 02/2017 Author(s): Badia, Marc; Duro, Miguel; Peñalva, Fernando; Ryan, Stephen Document type: Article in Journal (refereed) Firms measure fair values using Level 2 or 3 inputs when items do not trade in liquid markets, limiting market discipline over the measurements. We provide evidence that firms holding higher proportions of financial instruments measured at Level 2 and 3 fair values report more conditionally conservative comprehensive income attributable to fair value ... More information   Read related article

The Ethics of Metrics: Overcoming the Dysfunctional Effects of Performance Measurements Through Justice 

Date: 02/2017 Author(s): Cugueró-Escofet, Natàlia; Rosanas, Josep Maria Document type: Article in Journal (refereed) The last two decades have seen a great deal of scandals in the business world. Many of them have to do with accounting and management control, but in substantially different ways. This paper focuses on the dysfunctional effects of systems of measurement and incentives, and the possible ways to overcome those dysfunctional effects, achieving a stable ... More information   Read related article

Informe sobre las juntas generales de accionistas de las empresas del Ibex 35 en 2016 

Date: 31/01/2017 Author(s): Pin Arboledas, José Ramón Editor(s): IRCO - Centro Internacional de Investigación de Organizaciones Document type: Study and Monograph El objetivo de este informe es analizar los aspectos relativos a la comunicación con el pequeño accionista, los avances que se han realizado en este sentido impulsados por las compañías, y en qué medida se respetan los derechos e intereses de los accionistas minoritarios en las Juntas Generales Ordinarias de Accionistas. Asimismo, el informe muestra ... More information   Read related article
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