Gaizka Ormazabal

University of Navarra, IESE Business School

Avenida Pearson 21

Barcelona, 08034

Spain

European Corporate Governance Institute (ECGI)

c/o the Royal Academies of Belgium

Rue Ducale 1 Hertogsstraat

1000 Brussels

Belgium

Centre for Economic Policy Research (CEPR)

London

United Kingdom

SCHOLARLY PAPERS

42

DOWNLOADS
Rank 1,532

SSRN RANKINGS

Top 1,532

in Total Papers Downloads

34,704

SSRN CITATIONS
Rank 1,153

SSRN RANKINGS

Top 1,153

in Total Papers Citations

1,002

CROSSREF CITATIONS

409

Scholarly Papers (42)

1.

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Accounting Review, Forthcoming
Number of pages: 49 Posted: 31 Jul 2008 Last Revised: 24 Oct 2010
Ian D. Gow, Gaizka Ormazabal and Daniel J. Taylor
University of Melbourne - Department of Accounting, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 3,638 (5,944)
Citation 45

Abstract:

Loading...

cross-sectional dependence, time-series dependence, autocorrelation, Fama-MacBeth, Newey-West, cluster-robust standard errors, cost of capital, credit ratings, conservatism

Executive Compensation Tied to ESG Performance: International Evidence

European Corporate Governance Institute – Finance Working Paper No. 825/2022, Journal of Accounting Research, forthcoming
Number of pages: 69 Posted: 02 May 2022 Last Revised: 17 Apr 2023
San Diego State University, University of Navarra, IESE Business School, University of Navarra, IESE Business School and University of Mannheim - Business School
Downloads 2,074 (14,263)
Citation 26

Abstract:

Loading...

ESG metrics, Executive compensation, Institutional ownership

Executive Compensation Tied to ESG Performance: International Evidence

TRR 266 Accounting for Transparency Working Paper Series No. 103
Number of pages: 61 Posted: 05 Oct 2022
San Diego State University, University of Navarra, IESE Business School, University of Navarra, IESE Business School and Stanford University - Graduate School of Business
Downloads 799 (57,969)

Abstract:

Loading...

ESG metrics, Executive compensation, Institutional ownership

Executive Compensation Tied to ESG Performance: International Evidence

IESE Business School Working Paper, Stanford University Graduate School of Business Research Paper
Number of pages: 63 Posted: 03 May 2022 Last Revised: 23 Mar 2023
San Diego State University, University of Navarra, IESE Business School, University of Navarra, IESE Business School and Stanford University - Stanford Graduate School of Business
Downloads 302 (187,016)

Abstract:

Loading...

ESG metrics, Executive compensation, Institutional ownership

Executive Compensation Tied to ESG Performance: International Evidence

ZEW - Centre for European Economic Research Discussion Paper No. 22-051
Number of pages: 61 Posted: 08 Nov 2022
San Diego State University, University of Navarra, IESE Business School, University of Navarra, IESE Business School and University of Mannheim - Business School
Downloads 256 (221,576)

Abstract:

Loading...

ESG metrics, Executive compensation, Institutional ownership

Executive Compensation Tied to ESG Performance: International Evidence

CEPR Discussion Paper No. DP17267
Number of pages: 61 Posted: 27 May 2022
San Diego State University, University of Navarra, IESE Business School, University of Navarra, IESE Business School and Stanford University - Graduate School of Business
Downloads 0
Citation 25
  • Add to Cart

Abstract:

Loading...

ESG metrics, Executive compensation, Institutional Ownership

3.

Outsourcing Shareholder Voting to Proxy Advisory Firms

Journal of Law and Economics, Vol. 58, No. 1 (February 2015), pp. 173-204, Rock Center for Corporate Governance at Stanford University Working Paper No. 119, Stanford University Graduate School of Business Research Paper No. 14-27 (2105R), IESE Business School Working Paper No. WP1096-E
Number of pages: 51 Posted: 19 Jul 2012 Last Revised: 02 Sep 2015
David F. Larcker, Allan L. McCall and Gaizka Ormazabal
Stanford Graduate School of Business, Stanford University - Graduate School of Business and University of Navarra, IESE Business School
Downloads 2,462 (11,028)
Citation 41

Abstract:

Loading...

proxy advisory firms, say-on-pay, institutional shareholder voting

4.

The Big Three and Corporate Carbon Emissions Around the World

Journal of Financial Economics (JFE), Forthcoming, Proceedings of Paris December 2020 Finance Meeting EUROFIDAI - ESSEC, European Corporate Governance Institute – Finance Working Paper 715/2020
Number of pages: 78 Posted: 03 Apr 2020 Last Revised: 06 Dec 2020
José Azar, Miguel Duro, Igor Kadach and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 2,444 (11,153)
Citation 29

Abstract:

Loading...

Climate change, ESG, Carbon emissions, Big Three, Shareholder Activism, Institutional Ownership

Political Connections and the Informativeness of Insider Trades

Rock Center for Corporate Governance at Stanford University Working Paper No. 222, Journal of Finance (Forthcoming), Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 108 Posted: 08 Sep 2016 Last Revised: 11 Aug 2020
University of Cambridge Judge Business School, Stanford Graduate School of Business, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 2,378 (11,455)
Citation 14

Abstract:

Loading...

Political Connections; Insider Trading; Financial Crisis; Troubled Asset Relief Program; Capital Purchase Program

Political Connections and the Informativeness of Insider Trades

CEPR Discussion Paper No. DP12153
Number of pages: 56 Posted: 25 Jul 2017
University of Cambridge Judge Business School, Stanford Graduate School of Business, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 0
  • Add to Cart

Abstract:

Loading...

Political Connections; Insider Trading; Financial Crisis; Troubled Asset Relief

Mandatory Corporate Carbon Disclosures and the Path to Net Zero

Number of pages: 21 Posted: 25 Oct 2021 Last Revised: 26 Oct 2021
Imperial College London, Imperial College London - Accounting, Finance, and Macroeconomics, University of Chicago - Booth School of Business, University of Navarra, IESE Business School, Stanford University - Graduate School of Business and Rotterdam School of Management, Erasmus University
Downloads 1,630 (20,820)
Citation 17

Abstract:

Loading...

Climate change, Nonfinancial information, ESG reporting, sustainability, Reporting mandates, Carbon emissions

Mandatory Corporate Carbon Disclosures and the Path to Net Zero

Management and Business Review, Vol. 1, No. 3, Fall 2021
Number of pages: 8 Posted: 21 Mar 2022
Imperial College London, Stanford University - Graduate School of Business, Imperial College London - Accounting, Finance, and Macroeconomics, University of Chicago - Booth School of Business, University of Navarra, IESE Business School and Rotterdam School of Management, Erasmus University
Downloads 716 (67,061)
Citation 3

Abstract:

Loading...

net zero, carbon economy, carbon emissions, GHG

7.

Ten Myths of 'Say on Pay'

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-26
Number of pages: 12 Posted: 27 Jun 2012 Last Revised: 03 Jul 2014
Stanford Graduate School of Business, Stanford University - Graduate School of Business, University of Navarra, IESE Business School and Stanford University - Graduate School of Business
Downloads 2,192 (13,318)

Abstract:

Loading...

say on pay, executive compensation, equity awards, equity compensation, performance-based pay, executive pay, corporate governance

8.

The Market Reaction to Corporate Governance Regulation

Journal of Financial Economics, Volume 101, Issue 2, August 2011, Pages 431–448, Rock Center for Corporate Governance at Stanford University Working Paper Series No. 82
Number of pages: 52 Posted: 14 Apr 2015 Last Revised: 20 Jun 2015
David F. Larcker, Gaizka Ormazabal and Daniel J. Taylor
Stanford Graduate School of Business, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 2,086 (14,397)
Citation 51

Abstract:

Loading...

corporate governance, executive compensation, proxy access, SEC regulation

9.

The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives

Journal of Financial Economics (JFE), 109 (August 2013): 327-350., Rock Center for Corporate Governance at Stanford University Working Paper No. 126, Stanford Graduate School of Business Research Paper No. 2120
Number of pages: 61 Posted: 21 Oct 2012 Last Revised: 08 Jun 2013
Stanford Graduate School of Business, Stanford Graduate School of Business, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 1,392 (26,831)
Citation 67

Abstract:

Loading...

Equity Incentives, Executive Compensation, Misreporting, Earnings Management, Restatements, SEC Enforcement Actions

10.

Institutional Investors, Climate Disclosure, and Carbon Emissions (formerly titled "Why Do Institutional Investors Request Climate Related Disclosures?")

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 81 Posted: 21 Jun 2022 Last Revised: 09 Jun 2023
Shira Cohen, Igor Kadach and Gaizka Ormazabal
San Diego State University, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 1,321 (28,987)
Citation 22

Abstract:

Loading...

Climate-related Disclosure, Shareholder Activism, Institutional Ownership, Greenwashing.

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

Foundations and Trends in Accounting (Forthcoming)
Number of pages: 97 Posted: 15 Dec 2017
Gaizka Ormazabal
University of Navarra, IESE Business School
Downloads 1,130 (35,710)

Abstract:

Loading...

corporate governance, stakeholders, accounting

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

CEPR Discussion Paper No. DP12775
Number of pages: 100 Posted: 13 Mar 2018
Gaizka Ormazabal
University of Navarra, IESE Business School
Downloads 0
Citation 1
  • Add to Cart

Abstract:

Loading...

12.

Imposing Sustainability Disclosure on Investors: Does it Lead to Portfolio Decarbonization?

European Corporate Governance Institute – Finance Working Paper 945/2023
Number of pages: 66 Posted: 19 Sep 2023 Last Revised: 22 Dec 2023
University of Cyprus, University of Navarra, IESE Business School, IESE Business School - University of Navarra and IESE Business School
Downloads 1,108 (37,309)

Abstract:

Loading...

SFDR, Institutional Investors, Mutual Funds, Disclosure, Carbon Emissions, Greenwashing

13.

Asset Securitizations and Credit Risk

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Jun 2011 Last Revised: 17 Aug 2013
Mary E. Barth, Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 998 (43,402)
Citation 9

Abstract:

Loading...

asset securitizations, credit ratings, credit risk

14.

Proxy Advisory Firms and Stock Option Repricing

Journal of Accounting & Economics (JAE), Vol. 56, No. Issues 2–3, November–December 2013, Pages 149-169, 2013, Rock Center for Corporate Governance at Stanford University Working Paper No. 100
Number of pages: 60 Posted: 19 Apr 2011 Last Revised: 09 Dec 2013
David F. Larcker, Allan L. McCall and Gaizka Ormazabal
Stanford Graduate School of Business, Stanford University - Graduate School of Business and University of Navarra, IESE Business School
Downloads 918 (48,709)
Citation 10

Abstract:

Loading...

proxy advisory firms, stock option exchanges, institutional shareholder voting, proxy voting

15.

Follow the Money: Compensation, Risk, and the Financial Crisis

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-43, Stanford University Graduate School of Business Research Paper No. 14-34
Number of pages: 6 Posted: 08 Sep 2014
Stanford Graduate School of Business, University of Navarra, IESE Business School, Stanford University - Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 692 (71,104)
Citation 6

Abstract:

Loading...

2008 financial crisis, risk-taking incentives, executive compensation, board of directors risk oversight, risk tolerance, financial incentives, corporate governance

16.

The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

The Review of Accounting Studies
Number of pages: 61 Posted: 25 May 2018 Last Revised: 23 Mar 2019
Miguel Duro, Jonas Heese and Gaizka Ormazabal
IESE Business School, Harvard University - Business School (HBS) and University of Navarra, IESE Business School
Downloads 612 (82,950)
Citation 14

Abstract:

Loading...

Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 83 Posted: 27 May 2020 Last Revised: 26 Jan 2021
Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 590 (85,847)
Citation 2

Abstract:

Loading...

Expected credit losses, loan loss provision, bank accounting, IFRS 9

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

CEPR Discussion Paper No. DP14803
Number of pages: 76 Posted: 28 May 2020
Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 0
  • Add to Cart

Abstract:

Loading...

bank accounting, expected credit losses, loan loss provision

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, Volume 59, Issue 3 (2021)
Posted: 28 Jun 2021
Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School

Abstract:

Loading...

expected credit losses; loan loss provision; bank accounting; IFRS 9; CECL

18.

Firm Risk and Disclosures About Dispersion of Asset Values: Evidence from Oil and Gas Reserves

Forthcoming in The Accounting Review, DOI: 10.2308/accr-52445
Number of pages: 61 Posted: 13 Mar 2016 Last Revised: 04 Jun 2019
Marc Badia, Mary E. Barth, Miguel Duro and Gaizka Ormazabal
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 556 (93,655)
Citation 8

Abstract:

Loading...

Risk-relevant information, risk disclosure, oil and gas reserves, fair value accounting

19.
Downloads 484 (111,042)
Citation 3

Why Have CEO Pay Levels Become Less Diverse?

European Corporate Governance Institute – Finance Working Paper 707/2020
Number of pages: 97 Posted: 02 Nov 2020 Last Revised: 27 Apr 2021
Torsten Jochem, Gaizka Ormazabal and Anjana Rajamani
University of Amsterdam, University of Navarra, IESE Business School and Erasmus University Rotterdam (EUR)
Downloads 481 (110,624)

Abstract:

Loading...

Variation in executive pay, pay diversity, compensation benchmarking, pay transparency, pay disclosure, tournament incentives

Why Have CEO Pay Levels Become Less Diverse?

CEPR Discussion Paper No. DP15523
Number of pages: 94 Posted: 23 Dec 2020
Torsten Jochem, Gaizka Ormazabal and Anjana Rajamani
University of Amsterdam, University of Navarra, IESE Business School and Erasmus University Rotterdam (EUR)
Downloads 3 (1,164,480)
  • Add to Cart

Abstract:

Loading...

20.

Climate Disclosure in Financial Statements

TRR 266 Accounting for Transparency Working Paper Series No. 144
Number of pages: 64 Posted: 18 Mar 2024
University of Cologne, University of Navarra, IESE Business School, Ludwig-Maximilians-Universitaet (LMU) Munich and LMU Munich School of Management
Downloads 440 (124,305)

Abstract:

Loading...

21.
Downloads 383 (145,725)
Citation 9

Disclosure Regulation and Corporate Acquisitions

Journal of Accounting Research, Forthcoming, European Corporate Governance Institute – Finance Working Paper No. 654/2020
Number of pages: 93 Posted: 05 Jan 2019 Last Revised: 02 Feb 2020
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School
Downloads 379 (146,191)
Citation 6

Abstract:

Loading...

disclosure regulation, takeover market, takeover laws, mergers and acquisitions

Disclosure Regulation and Corporate Acquisitions

CEPR Discussion Paper No. DP13458
Number of pages: 90 Posted: 23 Jan 2019 Last Revised: 27 Jan 2020
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School
Downloads 4 (1,155,884)
  • Add to Cart

Abstract:

Loading...

Acquisitions, Disclosure regulation, market for corporate control, mergers, Proprietary costs, Takeover laws

Disclosure Regulation and Corporate Acquisitions

Journal of Accounting Research, Volume 58, Issue 1, March 2020, IESE Business School Working Paper No. 64025
Posted: 09 Mar 2020
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School

Abstract:

Loading...

disclosure regulation; takeover market; takeover laws; mergers and acquisitions

22.

Individual Wealth Taxes and Corporate Payouts

The Accounting Review, Forthcoming
Number of pages: 97 Posted: 11 Dec 2022
Raúl Barroso, Donald N'Gatta and Gaizka Ormazabal
IESEG School of Management, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 357 (157,530)

Abstract:

Loading...

Individual wealth taxes, Corporate payouts, Dividend policy

23.

Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry

Forthcoming The Accounting Review
Number of pages: 77 Posted: 30 Nov 2016 Last Revised: 25 Sep 2020
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, affiliation not provided to SSRN and University of Navarra, IESE Business School
Downloads 345 (163,447)
Citation 1

Abstract:

Loading...

Proprietary Costs, Competition, Disclosure Rules, Disclosure of Oil and Gas Reserves, Informational Spillovers, Real Externalities of Disclosure Regulation

24.

Trading of Emission Allowances and Financial Frictions

IESE Business School Working Paper
Number of pages: 81 Posted: 23 Sep 2022 Last Revised: 15 Aug 2023
Donald N'Gatta, Gaizka Ormazabal and Robert A. Raney
University of Navarra, IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 324 (174,809)

Abstract:

Loading...

Financial frictions, Emission Trading, Emission Allowance, Pollution Pricing

25.

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

Number of pages: 47 Posted: 12 Oct 2015
Murillo Campello, Daniel Ferrés and Gaizka Ormazabal
Cornell University - Samuel Curtis Johnson Graduate School of Management, Universidad de Montevideo and University of Navarra, IESE Business School
Downloads 303 (187,542)
Citation 1

Abstract:

Loading...

Cartel Prosecution, Antitrust Policy, Leniency Programs, Independent Directors, Reputational Costs, Heckman Selection Test

26.

The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective

Number of pages: 48 Posted: 29 Feb 2024
Henry L. Friedman and Gaizka Ormazabal
University of California, Los Angeles (UCLA) - Anderson School of Management and University of Navarra, IESE Business School
Downloads 289 (197,836)

Abstract:

Loading...

Sustainability reporting, Sustainability disclosure, ESG, CSR

27.

Boosting International Investment: The Role of Expert Assessments of Corporate Governance

European Corporate Governance Institute – Finance Working Paper No. 765/2021
Number of pages: 70 Posted: 03 Jun 2021 Last Revised: 30 Jan 2023
Pietro Bonetti and Gaizka Ormazabal
University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 213 (265,770)

Abstract:

Loading...

Reputational incentives, corporate governance, certification, expert assessments, foreign investment, index inclusion.

28.
Downloads 197 (285,471)
Citation 5

Capital Structure under Collusion

Journal of Financial Intermediation, Forthcoming
Number of pages: 42 Posted: 01 Dec 2016 Last Revised: 04 Nov 2019
Daniel Ferrés, Gaizka Ormazabal, Paul Povel and Giorgo Sertsios
Universidad de Montevideo, University of Navarra, IESE Business School, University of Houston - Department of Finance, C.T. Bauer College of Business and Universidad de los Andes, Chile
Downloads 197 (284,735)
Citation 3

Abstract:

Loading...

Capital Structure; Financial Leverage; Collusion; Cartels

Capital Structure Under Collusion

CEPR Discussion Paper No. DP12151
Number of pages: 63 Posted: 25 Jul 2017
Daniel Ferrés, Gaizka Ormazabal, Paul Povel and Giorgo Sertsios
Universidad de Montevideo, University of Navarra, IESE Business School, University of Houston - Department of Finance, C.T. Bauer College of Business and Universidad de los Andes, Chile
Downloads 0
Citation 2
  • Add to Cart

Abstract:

Loading...

Capital Structure, cartels, Collusion, Financial Leverage, Financial Policies, Trigger Strategies

29.

Enforcement of Financial Reporting Regulation: Insights From New Data

Number of pages: 64 Posted: 20 Nov 2023
Sanjay Bissessur, Robin Litjens and Gaizka Ormazabal
Amsterdam Business School - University of Amsterdam, Tilburg University - CentER and Department of Accountancy and University of Navarra, IESE Business School
Downloads 174 (318,852)

Abstract:

Loading...

Enforcement, IFRS, International Accounting, Supervisory Convergence, European Union, Non-financial Reporting

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 11 Apr 2017 Last Revised: 03 Aug 2018
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, affiliation not provided to SSRN and University of Navarra, IESE Business School
Downloads 165 (333,714)
Citation 2

Abstract:

Loading...

disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure.

The Informational Effects of Tightening Oil and Gas Disclosure Rules

CEPR Discussion Paper No. DP12776
Number of pages: 61 Posted: 13 Mar 2018
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, affiliation not provided to SSRN and University of Navarra, IESE Business School
Downloads 1 (1,182,095)
Citation 2
  • Add to Cart

Abstract:

Loading...

Disclosure of Oil, Disclosure Rules, Gas Reserves

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Contemporary Accounting Research, Forthcoming
Posted: 22 Nov 2019
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, affiliation not provided to SSRN and University of Navarra, IESE Business School

Abstract:

Loading...

disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure

Forward Looking Loan Provisions: Credit Supply and Risk-Taking

CentER Discussion Paper Series No. 2020-027, European Banking Center Series No. 2020-002
Number of pages: 52 Posted: 17 Nov 2020
Board of Governors of the Federal Reserve System, University of Navarra, IESE Business School, Imperial College London, Independent and Tilburg University, CentER, European Banking Center (EBC)
Downloads 164 (335,508)

Abstract:

Loading...

Loan provisions, IFRS9, ECL, corporate real and credit supply effects of accounting, bank risk-taking

Forward Looking Loan Provisions: Credit Supply and Risk-Taking

CEPR Discussion Paper No. DP15278
Number of pages: 55 Posted: 22 Sep 2020
Board of Governors of the Federal Reserve System, University of Navarra, IESE Business School, Imperial College London, Independent and Tilburg University, CentER, European Banking Center (EBC)
Downloads 1 (1,182,095)
  • Add to Cart

Abstract:

Loading...

bank risk-taking, corporate real and credit supply effects of accounting, ECL, IFRS9, loan provisions

32.

Climate Disclosure Regulation and Investor Wealth

Number of pages: 56 Posted: 27 Mar 2024
Hami Amiraslani, Xi Chen, Gaizka Ormazabal and Peter F. Pope
INSEAD, University of Bristol, University of Navarra, IESE Business School and Bocconi University
Downloads 164 (335,540)

Abstract:

Loading...

climate change, disclosure, emissions, ESG, governance, regulation, SEC, sustainability

33.

Boosting Foreign Investment: The Role of Certification of Corporate Governance

Journal of Accounting Research, Forthcoming, IESE Business School Working Paper No. 4342713
Number of pages: 56 Posted: 31 Jan 2023
Pietro Bonetti and Gaizka Ormazabal
University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 125 (421,954)

Abstract:

Loading...

Reputational incentives, corporate governance, certification, expert assessments, foreign investment.

34.

Brick or Treat: Shareholder Activism and Corporate Leasing

IESE Business School Working Paper No. 4286423
Number of pages: 56 Posted: 11 Dec 2022
Fang Li, Gaizka Ormazabal and Carles Vergara-Alert
Lancaster University - Lancaster University Management School, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 125 (416,920)

Abstract:

Loading...

Shareholder activism, leasing, real estate, corporate governance, sale-and-leaseback

35.

Enforcing Mandatory Reporting on Private Firms: The Role of Banks

Banco de Espana Working Paper No. 2238
Number of pages: 68 Posted: 18 Nov 2022
IESE Business School, School of Economics - University of Navarra and IESE Business School, Banco de España, University of Navarra, IESE Business School and Banco de España
Downloads 117 (438,236)

Abstract:

Loading...

enforcement of financial reporting, private firms, debt underreporting, financial distress, public credit registries

36.

Cross-Border Carbon Taxes and Shareholder Wealth

Number of pages: 50 Posted: 18 May 2024
Marta Alonso, Martin Jacob, Gaizka Ormazabal and Robert A. Raney
University of Navarra, IESE Business School, University of Navarra, IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 29 (871,719)

Abstract:

Loading...

Carbon pricing, market reactions, border adjustment

37.

Does the Public Disclosure of the SEC's Oversight Actions Matter?

CEPR Discussion Paper No. DP12145
Number of pages: 64 Posted: 18 Jul 2017
Miguel Duro, Jonas Heese and Gaizka Ormazabal
IESE Business School, Harvard University - Business School (HBS) and University of Navarra, IESE Business School
Downloads 7 (1,087,007)
Citation 1
  • Add to Cart

Abstract:

Loading...

Disclosure Rules, SEC comment letters, SEC oversight

38.

Whistleblowers on the Board? The Role of Independent

CEPR Discussion Paper No. DP12143
Number of pages: 50 Posted: 18 Jul 2017
Murillo Campello, Daniel Ferrés and Gaizka Ormazabal
Cornell University - Samuel Curtis Johnson Graduate School of Management, Universidad de Montevideo and University of Navarra, IESE Business School
Downloads 2 (1,126,681)
  • Add to Cart

Abstract:

Loading...

Cartel Prosecution; Antitrust Policy; Leniency Programs; Independent Directors;

39.

Firm Risk and Disclosures About Dispersion in Asset Values

CEPR Discussion Paper No. DP12144
Number of pages: 69 Posted: 18 Jul 2017
Marc Badia, Mary E. Barth, Miguel Duro and Gaizka Ormazabal
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 1 (1,134,209)
  • Add to Cart

Abstract:

Loading...

40.

The Big Three and Corporate Carbon Emissions Around the World

CEPR Discussion Paper No. DP15522
Number of pages: 76 Posted: 23 Dec 2020
Jose Azar, Miguel Duro, Igor Kadach and Gaizka Ormazabal
Princeton University - Department of Economics, IESE Business School, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 0 (1,142,080)
Citation 99
  • Add to Cart

Abstract:

Loading...

41.

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

Journal of Corporate Finance, Vol. 53, 2018, IESE Business School Working Paper No. ART-3198-E
Posted: 26 Feb 2020
Gaizka Ormazabal
University of Navarra, IESE Business School

Abstract:

Loading...

Directorship risk, Director turnover, Risk oversight, Corporate governance, Risk management, Financial crisis

42.

Market-Wide Effects of Off-Balance Sheet Disclosures:

CEPR Discussion Paper No. DP12152
Number of pages: 63 Posted: 25 Jul 2017
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, affiliation not provided to SSRN and University of Navarra, IESE Business School
Downloads 0 (1,142,080)
  • Add to Cart

Abstract:

Loading...

Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.