Miguel Duro

IESE Business School

Associate Professor

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

  • IESE Business School

  • European Corporate Governance Institute (ECGI)

SCHOLARLY PAPERS

13

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6,007

TOTAL CITATIONS
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Top 5,848

in Total Papers Citations

218

Scholarly Papers (13)

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1.

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 2,724 (10,537)
Citation 53

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

2.

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 658 (84,716)
Citation 14

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

3.

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 600 (95,339)
Citation 8

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

4.

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 592 (96,926)
Citation 14

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Conditional Conservatism, Fair Value Measurement, Disclosure

5.

Disclosure Regulation and Corporate Acquisitions

Downloads 431 (142,830)
Citation 6

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 426 (143,126)
Citation 6

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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 5 (1,329,175)
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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

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

6.

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, Copenhagen Business School - Department of Accounting and University of Navarra, IESE Business School
Downloads 369 (170,245)
Citation 1

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

7.

Debiasing the Measurement of Conditional Conservatism

Downloads 272 (235,565)
Citation 18

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research Forthcoming
Number of pages: 79 Posted: 10 Jan 2020 Last Revised: 03 May 2021
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 272 (233,972)
Citation 18

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Conditional conservatism, Asymmetric timeliness

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research, Volume 59, Issue 4
Posted: 20 Sep 2021
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

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conditional conservatism; asymmetric timeliness

8.

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Downloads 178 (353,380)
Citation 4

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, Copenhagen Business School - Department of Accounting and University of Navarra, IESE Business School
Downloads 174 (359,856)
Citation 2

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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
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, Copenhagen Business School - Department of Accounting and University of Navarra, IESE Business School
Downloads 4 (1,336,869)
Citation 2
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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, Copenhagen Business School - Department of Accounting and University of Navarra, IESE Business School

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

9.

Misreporting in Unaudited Financial Statements and Bank Monitoring

Banco de Espana Working Paper No. 2238
Number of pages: 52 Posted: 18 Nov 2022 Last Revised: 16 Jan 2025
Miguel Duro, Germán López-Espinosa, Sergio Mayordomo, Gaizka Ormazabal and Maria Rodriguez-Moreno
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 145 (420,454)

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

10.

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 27 (1,021,537)
Citation 99
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11.

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 8 (1,251,368)
Citation 1
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Disclosure Rules, SEC comment letters, SEC oversight

12.

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 3 (1,288,281)
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13.

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, Copenhagen Business School - Department of Accounting and University of Navarra, IESE Business School
Downloads 0 (1,308,622)
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Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.