Institution
IE University
Education•Segovia, Castilla y León, Spain•
About: IE University is a education organization based out in Segovia, Castilla y León, Spain. It is known for research contribution in the topics: Corporate governance & Context (language use). The organization has 527 authors who have published 1709 publications receiving 64682 citations.
Papers published on a yearly basis
Papers
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TL;DR: This paper contributes to the understanding of how IT mitigates value-based tradeoffs in public organisations to achieve public value by identifying three mitigation strategies facilitated via IT-enabled organisational capabilities – bias, tunnelling and hybridisation.
Abstract: Governments today are striving to improve services in the public sector through digital transformation programs but face tremendous pressures from multiple fronts (economy, national security, healt...
42 citations
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TL;DR: In this article, the cross-sectional implications of keeping-up-with-the-Joneses (KUJ) preferences in an international setting are analyzed. But the authors focus on the domestic risk in the presence of undiversifiable non-financial wealth and find empirical support for these predictions.
Abstract: This paper tests the cross-sectional implications of “keeping-up-with-the-Joneses” (KUJ) preferences in an international setting. When agents have KUJ preferences, in the presence of undiversifiable nonfinancial wealth, both world and domestic risk (the idiosyncratic component of domestic wealth) are priced, and the equilibrium price of risk of the domestic factor is negative. We use labor income as a proxy for domestic wealth and find empirical support for these predictions. In terms of explaining the cross-section of stock returns and the size of the pricing errors, the model performs better than alternative international asset pricing models.
42 citations
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TL;DR: In this article, the authors argue that academic research is a valuable and often underutilized resource that can help standard setters and policymakers understand the possible effects of accounting standards and regulations.
Abstract: This paper provides an overview of why, and how, academic research can assist regulators and standard setters in evaluating ex ante and ex post the effects of standardization and regulation of corporate financial reporting and disclosure. We argue that academic research is a valuable and often underutilized resource that can help standard setters and policymakers understand the possible effects of accounting standards and regulations. We give an overview of approaches that can, and are, used for this objective and provide selected examples to illustrate how academic research can inform standard setters and regulators.
42 citations
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TL;DR: The authors examined the role of certain fair value accounting (FVA) outcomes in compensation of US bank CEOs and found evidence consistent with a positive link between CEO cash bonus and fair value (FV) valuation of trading assets, managed for short-term profit.
Abstract: This paper examines the role of certain fair value accounting (FVA) outcomes in compensation of US bank CEOs The use of FVA in compensation invites an agency cost – the clawback problem - if cash compensation is based on unrealized profits that may reverse in the future At the same time FVA may be a good measure of current managerial effort and so be cash compensated We find evidence consistent with a positive link between CEO cash bonus and fair value (FV) valuation of trading assets, managed for short-term profit, as well as (amongst banks with limited trading exposure) a positive link between CEO pay and FV valuations of available for sale (AFS) assets We find no evidence that trading income is incrementally compensation relevant, indicating that compensation committees avoided the clawback problem for unrealized trading gains The paper also provides evidence on the link between FVA outcomes and equity-based pay
41 citations
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TL;DR: In this article, the authors studied the different mechanisms used in organizations to enact voluntary organizational forgetting based on a literature review, previous and original research, four main mechanisms are identified: assets and technologies, routines and procedures, structure and understandings.
Abstract: This paper studies the different mechanism used in organizations to enact voluntary organizational forgetting. Based on a literature review, previous and original research, four main mechanisms are identified: assets and technologies, routines and procedures, structure and understandings. Each mechanism is discussed and implications are drawn for future research.
41 citations
Authors
Showing all 569 results
Name | H-index | Papers | Citations |
---|---|---|---|
Andreas Richter | 110 | 769 | 48262 |
Martin J. Conyon | 49 | 131 | 10026 |
Mahmoud Ezzamel | 49 | 138 | 7116 |
Mauro F. Guillén | 45 | 148 | 11899 |
Kazuhisa Bessho | 43 | 223 | 5490 |
Bryan W. Husted | 40 | 104 | 7369 |
Luis Garicano | 40 | 119 | 7446 |
Marc Goergen | 38 | 209 | 5677 |
Diego Miranda-Saavedra | 38 | 59 | 7559 |
Cipriano Forza | 37 | 84 | 6426 |
Dimo Dimov | 33 | 117 | 6158 |
Gordon Murray | 32 | 90 | 5604 |
Pascual Berrone | 29 | 64 | 7732 |
Albert Maydeu-Olivares | 27 | 37 | 3470 |
Jelena Zikic | 26 | 46 | 2398 |