Aurelio Gurrea-Martínez

Singapore Management University - School of Law

55 Armenian Street

Singapore, 179943

Singapore

http://https://law.smu.edu.sg/faculty

SCHOLARLY PAPERS

32

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SSRN CITATIONS
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Top 30,834

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13

CROSSREF CITATIONS

11

Scholarly Papers (32)

1.

The Law and Finance of Initial Coin Offerings

Ibero-American Institute for Law and Finance Working Paper No. 4/2018
Number of pages: 45 Posted: 11 Jun 2018 Last Revised: 28 Oct 2019
Aurelio Gurrea-Martínez and Nydia Remolina
Singapore Management University - School of Law and Singapore Management University - Centre for AI & Data Governance
Downloads 1,995 (8,130)
Citation 5

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initial coin offerings, blockchain, tokens, cryptocurrencies, securities, commodities, digital assets, fintech, debt, equity, corporate governance, accounting, finance, insolvency, data protection, financial regulation  

2.

Insolvency Law in Times of COVID-19

Ibero-American Institute for Law and Finance, Working Paper 2/2020
Number of pages: 17 Posted: 30 Mar 2020 Last Revised: 10 Jun 2020
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 1,278 (16,506)
Citation 2

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insolvency law, financial distress, economic distress, directors' duties, reorganization, COVID-19

3.

Re-Examining the Law and Economics of the Business Judgment Rule: Notes for Its Implementation in Non-US Jurisdictions

Journal of Corporate Law Studies (2018)
Number of pages: 27 Posted: 24 Jan 2016 Last Revised: 05 Feb 2018
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 1,030 (22,796)
Citation 2

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Business judgment rule, duty of care, family businesses, corporate ownership structures, diversification, risk aversion, enforcement

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bankruptcy law, law of secured transactions, culture of bank lending, bankruptcy reform, entrepreneurship, innovation, competitiveness, economic growth

5.

Curso de contabilidad para juristas (Accounting for Lawyers)

Number of pages: 129 Posted: 09 Nov 2016 Last Revised: 13 Aug 2017
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 629 (45,264)
Citation 1

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Contabilidad, auditoría, estados financieros, empresario, Derecho de sociedades, Derecho concursal

6.

La cuestionada deseabilidad económica de la business judgment rule en el Derecho español (The Doubtful Economic Desirability of the Business Judgment Rule in Spain)

Number of pages: 33 Posted: 05 Jun 2014 Last Revised: 16 Sep 2018
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 612 (46,915)
Citation 1

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business judgment rule, economic desirability, risk aversion, institutional problem, hindsight bias, legal certainty, ownership structure, duty of care, maximization of the value of the firm

7.

New Agency Problems, New Legal Rules: Rethinking Takeover Regulation in the US and Europe

Ibero-American Institute for Law and Finance, Working Paper Series 3/2016
Number of pages: 25 Posted: 19 Apr 2016 Last Revised: 10 Nov 2019
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 541 (54,922)
Citation 1

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Agency Problems, Shareholder Activism, Institutional Investors, Takeover Law, Mandatory Bid Rule, Anti-Takeover Measure, Board Neutrality Rule, Reverse Neutrality Rule

8.

The Avoidance of Pre-Bankruptcy Transactions: An Economic and Comparative Approach

Chicago-Kent Law Review, Vol 93, Number 3 (2018), pp. 711-750; Norton Journal of Bankruptcy Law and Practive (November, 2017); Instituto Iberoamericano de Derecho y Finanzas (IIDF), Working Paper Series 10/2016
Number of pages: 39 Posted: 29 Sep 2016 Last Revised: 23 Sep 2018
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 535 (55,721)

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Avoidance actions, preferences, fraudulent conveyance, insolvency, twilight period, misalignment of incentives

9.

Theory, Evidence, and Policy on Dual-Class Shares: A Country-Specific Response to a Global Debate

Ibero-American Institute for Law and Finance Working Paper Series 3/2019
Number of pages: 36 Posted: 18 Jun 2019 Last Revised: 23 Apr 2020
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 465 (66,365)
Citation 1

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dual-class shares, corporate governance, investor protection, outside investors, moral hazard, entrenchment, private benefits of control, tunneling, IPOs, innovation, tech companies, capital markets, securities regulators, insiders, voting rights, access to finance, economic growth

10.

The Dark Side of Implementing Basel Capital Requirements: Theory, Evidence and Policy

Journal of International Economic Law, Oxford University Press (March 2019, Vol. 22, Issue 1)
Number of pages: 36 Posted: 28 Jul 2017 Last Revised: 22 Mar 2019
Aurelio Gurrea-Martínez and Nydia Remolina
Singapore Management University - School of Law and Singapore Management University - Centre for AI & Data Governance
Downloads 393 (81,092)
Citation 1

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capital requirements, Basel Accords, Basel III, Basel Committee, financial regulation, access to finance, tax benefits of debt, financial inclusion, economic growth.

11.

The COVID-19 Pandemic and Business Law: A Series of Posts from the Oxford Business Law Blog

Oxford Legal Studies Research Paper No. 15/2020
Number of pages: 34 Posted: 15 Apr 2020
Leiden University - Leiden Law School, Princeton University - Department of Economics, University of Oxford, University of Oxford Faculty of Law, Singapore Management University - School of Law, Columbia Law School, SciencesPo - Department of Economics, University of Naples Federico II - Department of Economics and Statistics, London School of Economics & Political Science (LSE) and University of Oxford - Faculty of Law
Downloads 370 (87,285)
Citation 1

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COVID-19, Financial crisis, Financial regulation, Corporate governance, Insolvency law

12.

The Low Usage of Bankruptcy Procedures: A Cultural Problem? Lessons From Spain

Ibero-American Institute for Law and Finance, Working Paper Series 5/2016
Number of pages: 27 Posted: 26 May 2016 Last Revised: 08 Nov 2019
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 271 (122,412)
Citation 3

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Bankruptcy procedure, bankruptcy rate, capital structure, non-specific asset, innovation, competitiveness, secured lenders, bank finance, stigma, diversification, discharge, entrepreneurship, economic growth

13.

La sociedad por acciones simplificada como paradigma de innovación jurídica: Una reflexión sobre la función social de los investigadores de Derecho a partir de la experiencia de la SAS en Colombia (The Colombian Simplified Stock Corporation as an Example of Legal Innovation: Thoughts About the Role of Legal Scholars)

Instituto Iberoamericano de Derecho y Finanzas (IIDF) , Working Paper Series 2/2018
Number of pages: 32 Posted: 11 Jan 2018 Last Revised: 10 Apr 2018
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 260 (127,988)
Citation 4

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Simplified stock corporation, legal innovation, legal scholarship, economic growth, social welfare

14.

Propuesta para la mejora y modernización de la legislación societaria en Ecuador (Proposal for the Improvement and Modernization of Corporate Law in Ecuador)

Number of pages: 75 Posted: 06 Jun 2019 Last Revised: 28 Apr 2020
Singapore Management University - School of Law, affiliation not provided to SSRN, Instituto Iberoamericano de Derecho y Finanzas, Clifford Chance LLP, Universidad de Los Andes, Universidad Autonoma de Madrid, University of Fribourg, Universidad Javeriana and Garrigues (Law Office)
Downloads 250 (133,175)
Citation 3

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corporate law, corporate goverance, controlling shareholders, SOEs, judiciary, capital markets, tunneling, related party transactions, access to finance, economic growth

15.

Insolvency Law in Emerging Markets

Ibero-American Institute for Law and Finance, Working Paper 3/2020
Number of pages: 30 Posted: 25 Jun 2020
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 240 (138,649)

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insolvency, restructuring, emerging economy, institutional framework, efficiency, judicial system, insolvency practitioners, access to finance, economic growth

16.

Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform

Vanderbilt Journal of Transnational Law, Forthcoming
Number of pages: 32 Posted: 29 Oct 2019 Last Revised: 18 Dec 2019
Martin Gelter and Aurelio Gurrea-Martínez
Fordham University School of Law and Singapore Management University - School of Law
Downloads 236 (140,910)

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auditing, accounting, Big 4, Enron, Sarbanes-Oxley, EU Audit Directive, EU Audit Regulation, gatekeepers, quasi-rents, auditor rotation, non-audit services, majority-of-the-minority approval, auditor compensation, transparency reports, audit firm governance

17.

La incomprensible vigencia de la sección de calificación en el Derecho concursal español del siglo XXI (The Incomprehensible Survival of the Classification of the Insolvency Proceeding in the Spanish Insolvency Law of the 21st Century)

Ibero-American Institute for Law and Finance, Working Paper No. 1/2016
Number of pages: 26 Posted: 02 Jan 2016 Last Revised: 26 Nov 2017
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 190 (172,818)

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calificación del concurso, sanción reputacional, represión del deudor insolvente, responsabilidad de administradores

18.

Una aproximación al régimen jurídico de las empresas cubanas: Regulación actual y perspectivas de reforma (An Overview of the Law of Business Organizations in Cuba: Challenges and Proposal for a Future Reform)

Instituto Iberoamericano de Derecho y Finanzas (IIDF) Working Paper Series 8/2016
Number of pages: 27 Posted: 13 Jul 2016 Last Revised: 22 Jan 2018
Aurelio Gurrea-Martínez and Natacha Mesa
Singapore Management University - School of Law and Universidad de la Habana
Downloads 180 (181,461)
Citation 1

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Cuban law, foreign investments, corporate law, bankruptcy law, financial regulation, entrepreneurship, economic growth

19.

2018 Oxford Business Law Blog Round-Up: Top 20 Most Read Posts

Oxford Legal Studies Research Paper Forthcoming
Number of pages: 56 Posted: 28 Aug 2019
Center for Contract and Economic Organization, White & Case LLP, Max Planck Institute for Innovation and Competition, Macquarie University, Technische Universität München (TUM) - TUM School of Management, Melbourne Law School, Duke University School of Law, Singapore Management University - School of Law, Humboldt University of Berlin, City University of Hong Kong (CityUHK) - Centre for Chinese & Comparative Law, National University of Singapore (NUS) - Faculty of Law, Hogan Lovells, Hogan Lovells, Tel Aviv University - Cegla Center for Interdisciplinary Research of the Law, Cleary Gottlieb Steen & Hamilton LLP, Public Sector Credit Solutions, University of Technology Sydney (UTS), UTS Business School, BI Norwegian Business School, White & Case LLP, Latham & Watkins, White & Case LLP, TUM School of Management, Tilburg University - Tilburg Institute for Law, Technology, and Society, Latham & Watkins, London School of Economics - Law Department, Independent, University of California, Berkeley - School of Law, Cleary Gottlieb Steen & Hamilton LLP, Cleary Gottlieb Steen & Hamilton LLP, University of Technology Sydney (UTS), Melbourne Law School - University of Melbourne, Morrison & Foerster LLP, Ruprecht-Karls Universität Heidelberg, City University of Hong Kong (CityUHK) - Centre for Chinese & Comparative Law, University of Melbourne - Law School, London School of Economics & Political Science (LSE), Students and White & Case LLP
Downloads 163 (197,689)

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Bitcoin, Blockchain, GDPR, ICOs, Cryptocurrencies, MiFID II, EU law, Limited partnership, Private equity, Side-pockets, Liquidity, Brexit, Credit rating, Corporate Governance Code, Parent company, Bankruptcy, Securities, Financial regulation, Corporate veil, Autonomation, Courts, Smart contract

20.
Downloads 153 (208,551)

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bankruptcy, bailout, financial distress, economic distress, systemic risk, moral hazard

21.

Hacia un nuevo paradigma en el estudio y el diseño del Derecho concursal en Iberoamérica (Toward a New Way of Understanding Bankruptcy Law in Ibero-America)

Instituto Iberoamericano de Derecho y Finanzas (IIDF), Working Paper Series 7/2016
Number of pages: 20 Posted: 08 Jul 2016 Last Revised: 13 Mar 2017
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 152 (209,687)

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bankruptcy law, access to finance, entrepreneurship, innovation, competitiveness, economic growth

22.

Hacia un sistema creíble de directores independientes en las sociedades cotizadas latinoamericanas (Toward a credible system of independent directors in Latin American listed companies)

Instituto Iberoamericano de Derechoy Finanzas, Working Paper Series 3/2018
Number of pages: 30 Posted: 22 Mar 2018 Last Revised: 23 Sep 2018
Aurelio Gurrea-Martínez and Oliver Orton
Singapore Management University - School of Law and World Bank - International Finance Corporation (IFC)
Downloads 151 (212,033)
Citation 1

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Independent directors, access to finance, tunneling, related party transactions, trust, development of capital markets, economic growth

23.

Global Challenges and Regulatory Strategies to Fintech

SMU Centre for AI & Data Governance Research Paper No. 2020/01
Number of pages: 33 Posted: 21 Apr 2020
Aurelio Gurrea-Martínez and Nydia Remolina
Singapore Management University - School of Law and Singapore Management University - Centre for AI & Data Governance
Downloads 127 (241,853)

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fintech, financial regulation, financial innovation, sandbox, capital markets, banking, cryptoassets, crowdfunding, artificial intelligence, digital payments

24.
Downloads 121 (250,789)
Citation 1

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Capital structure, corporate governance, debt, equity, systemic risk, financial system

25.

El concepto de irregularidades contables relevantes en la calificación del concurso de acreedores (The Concept of Relevant Accounting Irregularities in the Classification of the Insolvency Proceeding)

Number of pages: 17 Posted: 04 Mar 2014 Last Revised: 21 Jan 2016
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 108 (272,190)

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Accounting irregularities, materiality, guilty insolvency proceeding, qualification of insolvency proceedings

26.
Downloads 106 (275,702)

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Reorganization, Liquidation, Single Gateway, Way Out, Maximization of Returns to Creditors, Viability, Economic Distress, Financial Distress

27.

Un análisis crítico sobre la posibilidad de permitir las acciones de lealtad en las sociedades cotizadas españolas (A Critical Analysis of the Implementation of Loyalty Shares in Spain)

Instituto Iberoamericano de Derecho y Finanzas Working Paper Series 4/2019
Number of pages: 13 Posted: 18 Jun 2019 Last Revised: 24 Sep 2019
Aurelio Gurrea-Martínez
Singapore Management University - School of Law
Downloads 100 (286,851)

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Loyalty shares, corporate governance, tunneling, access to finance, capital markets, minority shareholders, controlling shareholders, controlled firms, SOEs, family-owned firms, short-termism, shareholder activism, institutional investors

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Main role of insolvency proceedings, political incentives, economic crisis, maximization of returns to creditors, corporate rescue, economic distress, financial distress

29.

Regulatory Approaches to Consumer Protection in the Financial Sector and Beyond: Toward a Smart Disclosure Regime?

SMU Centre for AI & Data Governance Research Paper No. 2020/05
Number of pages: 28 Posted: 28 May 2020
Nydia Remolina, Aurelio Gurrea-Martínez, David R. Hardoon and Yvonne Ai-Chi Loh
Singapore Management University - Centre for AI & Data Governance, Singapore Management University - School of Law, Singapore Management University - Sim Kee Boon Institute for Financial Economics and Nanyang Technological University (NTU) - Wee Kim Wee School of Communication and Information
Downloads 56 (398,308)

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data protection, smart disclosure, consumer protection, consent, financial consumer protection

30.

The Tax Treatment of Haircuts in Financial Reorganizations

(2020) 26 Revenue Law Journal (Forthcoming)
Number of pages: 27
Aurelio Gurrea-Martínez and Vincent Ooi
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 1

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Insolvency, Restructuring, Debt Forgiveness, Corporate Reorganisation, Taxation

31.

Towards a Credible System of Independent Directors in Controlled Firms

Australian Journal of Corporate Law (2020), Volume 35(1), pp. 31-55.
Posted: 30 May 2019 Last Revised: 15 Jun 2020
Aurelio Gurrea-Martínez
Singapore Management University - School of Law

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corporate governance, controlling shareholders, independent directors, tunneling, credibility, independence, outside investors, finance, capital markets, economic growth

32.

The Future of Reorganization Procedures in the Era of Pre-Insolvency Law

Ibero-American Institute for Law and Finance Working Paper No. 6/2018
Posted: 06 Dec 2018 Last Revised: 03 Jun 2020
Aurelio Gurrea-Martínez
Singapore Management University - School of Law

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bankruptcy, corporate insolvency, reorganization, debtor in possession, pre-insolvency proceedings, Chapter 11