Fernando Penalva

7 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-5206-3754

Publications

• Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization — Journal of Accounting and Economics 2026
• Debiasing the Measurement of Conditional Conservatism — Journal of Accounting Research 2021
• Conditionally conservative fair value measurements☆ — Journal of Accounting and Economics 2017
• Accounting conservatism and firm investment efficiency☆ — Journal of Accounting and Economics 2016
• Conditional conservatism and cost of capital — Review of Accounting Studies 2011
• Accounting conservatism and corporate governance — Review of Accounting Studies 2009
• Governance structure and the weighting of performance measures in CEO compensation — Review of Accounting Studies 2006