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Laura Muro, Ph.D.

Department of Business and Economics


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 Sustainable Finance.

Publications and Media Placements

With Saona, San Martín, P., and Cid, C. “Ibero-American Corporate Ownership and Boards of Directors: Implementation and Impact on Firm Value in Chile and Spain”, Economic Research. ( JCR Impact Factor: 1.381). 

With Saona, P., Alvarado, M. “How Does the Ownership Structure and Board of Directors’ Features Impact on Earnings Management? The Spanish Case”. Journal of International Financial Management & Accounting. JCR Impact Factor: 1.478. 

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.

Honors and Awards

Honorary Fellow of the Hanken Centre for Accounting, Finance and Governance. The centre wants to provide a network of scholars and a channel for the creation and dissemination of robust and theoretically substantiated research that aims to solve accounting, finance and governance related problems in organizations and the larger society, with a truly global outreach.

11/2021 - Granted with "Distinguished Faculty Award" by Saint Louis University ꟷ Madrid, Alumni Association. Alumni Association Honors Distinguished Graduates.

Fellow of the European Academy of Management, EURAM. It aims at advancing the academic discipline of management in Europe.

Associated Editor of the Journal of Applied Accounting Research. The Journal provides a forum for the dissemination of robust academic research that discusses and proposes field-driven solutions with the potential to change accounting practice and have an impact on the field.