Cinthia VALLE RUIZ

Assistant Professor Cinthia VALLE RUIZ is affiliated with IÉSEG School of Management, specializing in Accounting. She holds a Ph.D. in Accounting from the University Complutense of Madrid (2017) and has held visiting scholar positions at IESE Business School, McCombs School of Business, University of Waterloo, CUNEF, Bocconi University, and Trinity College Dublin.

• Education:
  • Ph.D. in Accounting, University Complutense of Madrid (2017)

Her research focuses on empirical tax research, taxation within multinational groups, tax planning, and financial reporting. Current work examines profit-shifting, intangible property in MNCs, and executive compensation design.

Recent publications address tax planning shifts' knock-on effects, intertemporal income shifting in private firms, tax-sensitive institutional investors in executive compensation, and intangible assets' mobility impact on patent/trademark location. Her work spans corporate taxation, financial reporting, and government policy effects.

Professional experience includes post-doctoral research at Bocconi University (2016-2017) and teaching at CUNEF (2017-2018), with visiting appointments across Europe and North America. She has published in journals like Contemporary Accounting Research and Journal of American Taxation Association.