Laura Muro, Ph.D.
Department of Business and Economics
Accounting
Education
Ph.D. in Accounting and Auditing, School of Business, Complutense University (Spain)
Master in Finance & Economic Management. Centro de Estudios Financieros (Spain)
Bachelor in Business Administration & Economics. University of Oviedo, (Spain)
Practice Areas
- Accounting and Finance
Publications and Media Placements
With Saona, P., “Determinants of Earnings Management: A Corporate Governance Approach
for Emerging Markets”. Emerging Markets Finance and Trade Review. 54(12), 2736-2764.
(JCR Impact Factor: 0.828).
With Saona, P., San Martín P., and Baier, H. “Board of Director’s Gender Diversity
and Its Impact on Earnings Management: An Empirical Analysis for Select European Firms”,
Technological and Economic Development of Economy. (forthcoming – accepted for publication,
2017 JCR Impact Factor: 3.244).
With Saona, P., Moreno, G., Slocum, A., Book chapter: “Earnings Quality and Market
Performance in LATAM corporations. A combined Agency and Cognitive Approach to Investors’
Perceptions of Managerial Information”.
"Europe's Crisis of Accounting." Chapter written for the book "New Thinking in Political
Economy," by Dr. Dave Howden. Edward Elgar Ed. Cheltenham, UK. Northampton, MA, USA.
"The SEC Roadmap for the Application of IFRS to US Issuers: A New Way to Teach Advanced
Accounting." White Papers. Saint Louis University.
"Ventas brutas vs ventas netas." "Preparación de Información Financiera desde el Marco
Conceptual." AECA (Asociación Española de Contabilidad y Administración de Empresas).
"Registro de un derivado como operación de cobertura." "Preparación de Información
Financiera desde el Marco Conceptual." AECA (Asociación Española de Contabilidad y
Administración de Empresas).
Book coordinator and co-author: "El camino hacia la convergencia: comparación y análisis
crítico entre la normativa contable internacional y la estadounidense." EDISOFER.
"Internal and External Determinants of Earnings Management: A Corporate Governance
Approach for Emerging markets." Paper presented at the conference: 15th Finance, Risk
and Accounting Perspectives. University of Applied Sciences Upper Austria, Faculty
of Management. Steyr, Austria.
“A Preliminary System of Intangible Asset Indicators in Higher Education: How to Take
into Account the Needs of Stakeholders,” paper presented at the X World Congress of
Accounting Educators, Istanbul Turkey.
“El camino hacia la convergencia. Las Normas Internacionales de Contabilidad y su
aplicación al Sector Eléctrico Español,” paper presented at the XVII Jornadas Hispano-Lusas
de Gestión científica, Conocimiento, Innovación y Emprendedores. Camino al futuro.
Universidad de la Rioja, Spain.
