Cinthia VALLE RUIZ

Cinthia VALLE RUIZ
Assistant Professor
Ph.D. in Accounting - University Complutense of Madrid
Filière : Accounting
Formation
  • 2017 : Ph.D. in Accounting, University Complutense of Madrid, Spain
Expériences Professionnelles
Expérience académique :
  • 2024 - 2024, Visiting Scholar, IESE Business School, Barcelona, Spain
  • 2023 - 2023, Visiting Scholar, McCombs School of Business, Austin, USA
  • 2018 - 2018, Visiting Scholar in Tax Research , University of Waterloo, Waterloo, Canada
  • 2017 - 2018, Lecturer in Accounting, CUNEF, Centro Universitario de Estudios Financieros, Madrid, Spain
  • 2016 - 2017, Post-Doctoral Research Fellow in Accounting, Bocconi University, Bocconi, Italy
  • 2014 - 2016, Ph.D. visiting scholar at Trinity Business School and TRISS (Economics department), Trinity College Dublin, Dublin, Ireland
Articles publiés dans des revues à comité de lecture
  • Valle Ruiz C., Campa Domenico, Camacho Minano Maria del Mar, (2024). Inter-temporal income-shifting for investment reasons: Evidence from private firms, Journal of American Taxation Association, 46 (2) 151-176.
  • Valle Ruiz C., Campa D., (2024). Tax rate changes impact income timing, Accounting and Business Magazine, August (August 2024) August 2024.
  • Valle Ruiz C., Klassen Kenneth, (2023). The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions, Contemporary Accounting Research, 40 (1) 120-165.
Domaine de Recherche
  • Empirical tax research, taxation within multinational groups, tax planning, profit-shifting, corporate tax avoidance, financial reporting, IP in MNCs, executive’s compensation,