Faculty & Research
Faculty & Research
5
Results
- November 2023 (Revised July 2024)
- Case
'Care in Every Drop': Ayala Corporation and Manila Water (A)
By: Debora L. Spar, Paul Healy, Tricia Peralta and Julia M. Comeau
| Since 1834, eight generations of the Ayala family have used their conglomerate to fund nation-building projects in the Philippines, including investments in tramcars, telecommunications, hospitals, and schools. In 1997, Ayala’s subsidiary, Manila Water, took control of... |
- November 2023
- Teaching Material
'Care in Every Drop': Ayala Corporation and Manila Water (B)
By: Debora L. Spar, Paul Healy, Tricia Peralta and Julia Comeau
| Since 1834, eight generations of the Ayala family have used their conglomerate to fund nation-building projects in the Philippines, including investments in tramcars, telecommunications, hospitals, and schools. In 1997, Ayala’s subsidiary, Manila Water, took control of... |
- March 2020
- Accounting Horizons
Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign Governments
By: Paul M. Healy and George Serafeim
| Concerns about high rates of government corruption in resource-rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and... |
- August 2017 (Revised December 2017)
- Case
Accounting for Nuclear Power Provisions at RWE
By: Paul Healy and Jonas Heese
| In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required... |
- June 2011 (Revised January 2013)
- Case
Oddo Securities―ESG Integration
By: Paul M. Healy
| The case describes the process of integrating environmental, social, and governance issues into valuation models and research analyst recommendations. |