Raluca Ratiu

Dr. Raluca Ratiu is a full-time Assistant Professor at IE University in Spain, where she teaches accounting and financial reporting since 2016. Her academic career includes Visiting Scholar positions at University of Queensland Business School (2017) and University of Valencia (2015), alongside postdoctoral research at Babes-Bolyai University.

Her educational credentials include:

• Postdoctoral Studies in Corporate Governance and CEO Compensation, Babes-Bolyai University (2014-2015) funded by Social European Fund scholarship
• Ph.D. in Accounting, Babes-Bolyai University, Romania (2013)
• BSc in Finance and Banking, Babes-Bolyai University, Romania (2007)
• Fellow of Harvard Business School's Global Colloquium on Participant-Centered Learning (2018)

Dr. Ratiu's research centers on corporate financial and non-financial reporting implications, with specialized focus on intangible assets (particularly goodwill), ESG reporting frameworks, and gender diversity's impact on corporate governance. Her work bridges theoretical accounting principles with practical sustainability outcomes, examining how non-financial disclosures influence market perceptions and executive compensation structures. Recent publications demonstrate increasing emphasis on gender representation in boardrooms and its correlation with sustainability performance metrics.

Analysis of her 15 most recent publications reveals a clear evolution from technical accounting topics (2012-2015) toward contemporary governance issues (2021-2024). Early work focused on goodwill accounting during financial crises, while current research investigates gender diversity dynamics in Spanish corporate boards and pandemic-era information flows. The consistent thread across all periods remains the interplay between financial reporting practices and real-world corporate outcomes.

Her scientific recognitions include:

• Fellow of Harvard Business School's Global Colloquium on Participant-Centered Learning (2018)
• Social European Fund scholarship for postdoctoral research (2014-2015)

Dr. Ratiu serves as Principal Investigator for FUNCAS project 'Do Spanish Investors Value Sustainability' (2021), demonstrating active grant acquisition in sustainability finance. Her corporate experience as Accountant at Orange Romania (2007-2010) informs her practical teaching approach at IE University, where she mentors students in accounting principles while maintaining industry relevance. Her research methodology combines quantitative analysis of corporate disclosures with qualitative governance assessments.

While no dedicated research labs are indicated, her collaborations with institutions across Spain, Australia, and Romania reflect participation in international academic networks focused on accounting harmonization and sustainability reporting standards.