Fernando Penalva

IESE Business School - University of Navarra

Professor

Ave. Pearson 21

Barcelona, Barcelona 08034

Spain

http://www.iese.edu

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 4,191

SSRN RANKINGS

Top 4,191

in Total Papers Downloads

9,740

SSRN CITATIONS
Rank 7,148

SSRN RANKINGS

Top 7,148

in Total Papers Citations

24

CROSSREF CITATIONS

121

Scholarly Papers (13)

1.

Accounting Conservatism and Firm Investment Efficiency

Journal of Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 16 Apr 2009 Last Revised: 07 Jul 2015
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2,475 (5,254)
Citation 17

Abstract:

Loading...

Conservatism; asymmetric timeliness of earnings; investment efficiency; overinvestment; underinvestment

2.

Conditional Conservatism and the Limits to Earnings Management

Number of pages: 66 Posted: 23 Oct 2012 Last Revised: 08 Jun 2019
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 1,883 (8,329)
Citation 2

Abstract:

Loading...

conditional conservatism, earnings asymmetric timeliness, earnings management, manipulation of real operating activities

3.

Conditional Conservatism and Cost of Capital

Forthcoming in Review of Accounting Studies, Vol. 16, No. 2, June 2011
Number of pages: 42 Posted: 29 Jan 2010 Last Revised: 24 Mar 2010
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 1,086 (19,824)
Citation 1

Abstract:

Loading...

Conditional conservatism, asymmetric reporting, cost of capital, information precision, uncertainty

4.

Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

European Accounting Review, Forthcoming
Number of pages: 40 Posted: 10 Jul 2007
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 980 (23,057)
Citation 1

Abstract:

Loading...

Conservatism, Governance, CEO, Board of Directors, Earnings Timeliness, Spain

5.

Stock Option Incentives and Firm Performance

Number of pages: 51 Posted: 27 Dec 2003
Stephen A. Hillegeist and Fernando Penalva
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and IESE Business School - University of Navarra
Downloads 976 (23,199)
Citation 16

Abstract:

Loading...

Employee stock options, financial performance, corporate governance

6.

Information Consequences of Accounting Conservatism

European Accounting Review, Forthcoming
Number of pages: 41 Posted: 01 Sep 2011 Last Revised: 10 Dec 2013
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 847 (28,416)
Citation 1

Abstract:

Loading...

Accounting conservatism, asymmetric reporting, information asymmetry, information precision

7.

Conditionally Conservative Fair Value Measurements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 09 Mar 2015 Last Revised: 20 Oct 2016
Marc Badia, Miguel Duro, Fernando Penalva and Stephen G. Ryan
IESE Business School, IESE Business School, IESE Business School - University of Navarra and New York University (NYU) - Leonard N. Stern School of Business
Downloads 468 (62,212)
Citation 8

Abstract:

Loading...

Conditional Conservatism, Fair Value Measurement, Disclosure

8.
Downloads 418 ( 71,370)
Citation 28

The Economic Determinants of Conditional Conservatism

Number of pages: 60 Posted: 18 Nov 2008
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 416 (71,109)

Abstract:

Loading...

Conservatism, contracting, taxation, political costs, litigation risk

The Economic Determinants of Conditional Conservatism

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 336-372, April/May 2009
Number of pages: 37 Posted: 12 May 2009
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2 (689,105)
Citation 2
  • Add to Cart

Abstract:

Loading...

9.

Governance Structure and the Weighting of Performance Measures in CEO Compensation

IESE Business School Working Paper No. 601
Number of pages: 30 Posted: 12 Jan 2006
Tony Davila and Fernando Penalva
University of Navarra - IESE Business School and IESE Business School - University of Navarra
Downloads 347 (88,589)
Citation 3

Abstract:

Loading...

CEO compensation, executive compensation, performance measures, compensation contracts

10.

Quasi-Indexer Ownership and Conditional Conservatism: Evidence from Russell Index Reconstitutions

Number of pages: 60 Posted: 29 Oct 2018 Last Revised: 06 Jun 2019
Stephen A. Hillegeist, Fernando Penalva and Liwei Weng
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy, IESE Business School - University of Navarra and Arizona State University (ASU)
Downloads 173 (178,436)

Abstract:

Loading...

quasi-indexer institutional owners, conditional conservatism, monitoring, causal effect, regression discontinuity

11.

Conservatism in Debt Contracting: Theory and Empirical Evidence

Number of pages: 48 Posted: 03 Jul 2019
Fernando Penalva and Alfred Wagenhofer
IESE Business School - University of Navarra and University of Graz
Downloads 83 (307,401)

Abstract:

Loading...

accounting conservatism; debt contracting

12.

Debiasing the Measurement of Conditional Conservatism

Number of pages: 84 Posted: 10 Jan 2020
Marc Badia, Miguel Duro, Fernando Penalva and Stephen G. Ryan
IESE Business School, IESE Business School, IESE Business School - University of Navarra and New York University (NYU) - Leonard N. Stern School of Business
Downloads 4 (640,497)

Abstract:

Loading...

Conditional conservatism, Asymmetric timeliness

13.

Accounting Conservatism and Corporate Governance

Review of Accounting Studies, Forthcoming
Posted: 07 Nov 2007
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra

Abstract:

Loading...

Conditional conservatism, corporate governance, managerial discretion