Miguel Duro

IESE Business School

Assistant Professor

Avenida Pearson 21

Barcelona, 08034

Spain

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

1.

Conditionally Conservative Fair Value Measurements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 09 Mar 2015 Last Revised: 20 Oct 2016
IESE Business School, IESE Business School, IESE Business School - University of Navarra and New York University (NYU) - Leonard N. Stern School of Business
Downloads 453 (61,433)

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Conditional Conservatism, Fair Value Measurement, Disclosure

2.

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
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 284 (104,991)

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

3.

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 Business School and University of Navarra, IESE Business School
Downloads 221 (135,653)

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

4.

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

Number of pages: 56 Posted: 30 Nov 2016 Last Revised: 04 Aug 2018
IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School
Downloads 115 (236,283)

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

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
IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School
Downloads 93 (275,112)

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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
IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School
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Disclosure of Oil, Disclosure Rules, Gas Reserves

Disclosure Regulation and Corporate Acquisitions

Number of pages: 60 Posted: 05 Jan 2019
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School
Downloads 58 (361,249)

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disclosure regulation, market for corporate control, takeover laws, proprietary costs

Disclosure Regulation and Corporate Acquisitions

CEPR Discussion Paper No. DP13458
Number of pages: 63 Posted: 23 Jan 2019
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School
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Acquisitions, Disclosure regulation, market for corporate control, mergers, Proprietary costs, Takeover laws

7.

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 Business School and University of Navarra, IESE Business School
Downloads 7 (588,682)
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Disclosure Rules, SEC comment letters, SEC oversight

8.

Firm Risk and Disclosures About Dispersion in Asset Values

CEPR Discussion Paper No. DP12144
Number of pages: 69 Posted: 18 Jul 2017
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 1 (637,860)
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9.

Market-Wide Effects of Off-Balance Sheet Disclosures:

CEPR Discussion Paper No. DP12152
Number of pages: 63 Posted: 25 Jul 2017
IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School
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Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.