Laura Muro, Ph.D.
Department of Business and Economics
Accounting
Education
Business Sustainability Management, Cambridge Institute for Sustainability Leadership
(CISL), University of Cambridge.
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, P., and L贸pez, 脡.: "An Integrated Corporate Governance Index for Spain: From Construction to Construct Validity", forthcoming in "Spanish Accounting Review".
With Saona , P. San Mart铆n, P. and McWay, R. (2023): "Does Board Gender Diversity and Remuneration Impact Earnings Quality? An Empirical Analysis of Spanish Firms". "Gender in Management: An International Journal". JCR Impact Factor: 3.337
With Saona, P., Gregoriou, A., (2023). "The Phenomenon of Zero-Leverage Policy: Literature Review". 鈥�Research in International Business and Finance. JCR Impact Factor: 6.143 DOI:
With Saona, P : "The influence of firm's ESG initiatives on firm value: An analysis for select European firms", Lehner, O.M., Harrer, T., Silvola, H. and Weber, O. (Oct. 2023), Routledge Handbook of Green Finance, forthcoming, 821 p., Routledge: Oxford and New York. . ISBN: 9781003345497
"Financial Development, Governance Systems and Economic Freedom as Determinants of Financial Inclusion". United Nations Department of Global Communications and Utah Valley University. "Why it Matters". First Academic Conference on UNSDGs. Utah, USA.
With Saona, San Mart铆n, 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鈥� 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 Mart铆n 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 鈥� 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. 抖阴pro.
"Ventas brutas vs ventas netas." "Preparaci贸n de Informaci贸n Financiera desde el Marco
Conceptual." AECA (Asociaci贸n Espa帽ola de Contabilidad y Administraci贸n de Empresas).
"Registro de un derivado como operaci贸n de cobertura." "Preparaci贸n de Informaci贸n
Financiera desde el Marco Conceptual." AECA (Asociaci贸n Espa帽ola de Contabilidad y
Administraci贸n de Empresas).
Book coordinator and co-author: "El camino hacia la convergencia: comparaci贸n y an谩lisis
cr铆tico 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
aplicaci贸n al Sector El茅ctrico Espa帽ol," paper presented at the XVII Jornadas Hispano-Lusas
de Gesti贸n cient铆fica, Conocimiento, Innovaci贸n y Emprendedores. Camino al futuro.
Universidad de la Rioja, Spain.
Honors and Awards
EURAM Research grant for the project "Female Leadership and ESG initiatives as Drivers of Firm Performance in EU Countries". 2.240 euros.
Panelist in the [https://www.uvu.edu/global/wim22/ts-9.html] thematic session on SDGs 8 & 9, "Decent work and Economic Growth; Industry, Innovation and Infrastructure" at the "United Nations Department of Global Communications and Utah Valley University Conference: 'Why it Matters'". First Academic Conference on UNSDGs. Utah, USA.
Finalist of Bankinter Awards on Business Ethics for the research work: "An Integrated Corporate Governance Index for Spain: From Construction to Construct Validity".
With Saona, P., granted with the Scholarship Opportunity Fund for the project: "Female Leadership and Corporate Environmental Innovations as Drivers of Firm鈥檚 Performance" in the amount of $1,520.
Core Curricular Innovation Fellow for the 2022-23 academic year. 抖阴pro. The course I created was approved by the faculty assembly: IB 3700 Transitioning to a Sustainable World.
Associated Editor of the . 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.
. 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 抖阴pro 隉� Madrid,
Alumni Association. Alumni Association Honors Distinguished Graduates.
Fellow of the European Academy of Management, . 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.