Fernando Penalva
Professor
Universidad de Navarra IESE Business School
SpainResearch Interests
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About
Professor Fernando Penalva is a faculty member at IESE Business School, Universidad de Navarra, Spain. His research focuses on topics including mandatory investor disclosure, sustainability commitments, and portfolio decarbonization, as well as the adoption of IFRS 9 and its impact on lending practices. He has also explored issues related to earnings management and conditional conservatism in financial reporting.
Articles (5)
Year:
2025
Year:
2023
Year:
2022
Year:
2021
Year:
2020
Collaborators (3)
Scott Dyreng
Duke University
UNITED STATES
Beatriz Garcia Osma
Universidad Carlos III de Madrid
SPAIN
Juan Manuel Garcia Lara
Full Professor
Universidad Carlos III de Madrid
SPAIN
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