Miguel Duro

IESE Business School

Assistant Professor

Avenida Pearson 21

Barcelona, 08034

Spain

SCHOLARLY PAPERS

11

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1,658

SSRN CITATIONS
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SSRN RANKINGS

Top 34,151

in Total Papers Citations

12

CROSSREF CITATIONS

7

Scholarly Papers (11)

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 475 (62,573)
Citation 8

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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 359 (87,218)
Citation 1

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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 University - Business School (HBS) and University of Navarra, IESE Business School
Downloads 355 (88,314)
Citation 6

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

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 175 (180,551)

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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
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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
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

5.

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 135 (224,190)
Citation 1

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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 116 (252,612)
Citation 3

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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

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Contemporary Accounting Research, Forthcoming
Posted: 22 Nov 2019
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 rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure

7.

Debiasing the Measurement of Conditional Conservatism

NYU Stern School of Business
Number of pages: 88 Posted: 10 Jan 2020 Last Revised: 01 Apr 2020
IESE Business School, IESE Business School, IESE Business School - University of Navarra and New York University (NYU) - Leonard N. Stern School of Business
Downloads 21 (541,936)

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Conditional conservatism, Asymmetric timeliness

8.

The Big Three and Corporate Carbon Emissions Around the World

Number of pages: 70 Posted: 03 Apr 2020
University of Navarra, IESE Business School, IESE Business School, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 14 (585,848)

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Carbon emissions, Big Three, Shareholder Activism, Institutional Ownership

9.

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 (632,731)
Citation 1
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Disclosure Rules, SEC comment letters, SEC oversight

10.

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
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11.

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.