Francisca Pardo Perez

Francisca Pardo Perez is a Professor at the Department of Accountancy, Faculty of Economics, University of Valencia. Her research focuses on Financial Economics, Accounting, and Corporate Transparency, with a specialization in IFRS adoption, goodwill impairment, and sustainability accounting.

• Education: Ph.D. in Economics (2001) from University of Valencia, thesis on corporate combinations and accounting method selection.

Her research explores institutional isomorphism in IFRS adoption, climate change impacts on agricultural firms, and integrated reporting frameworks. Recent work highlights multi-capital approaches, lease capitalization under IFRS 16, and ethical dimensions of goodwill impairment decisions.

She collaborates with research groups INCOTRAD (Corporate Information: Transparency and Disclosure) and FINECO (Quality and economic effects of financial information), addressing topics like regulatory compliance, audit practices, and institutional environments.