Badia, Marc

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  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 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
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