MARIA LUISA GALLEN ORTIZ

Maria Luisa Gallen Ortiz is an Associate Professor in the Department of Accountancy at the Faculty of Economics, Universitat de València. Her research focuses on Financial Economics and Accounting, with a specialization in discretionary accounting adjustments under financial losses and earnings declines. She earned her doctorate from Universitat de València in 2001, supervised by Dr. Begoña Giner Inchausti.

Her academic work bridges theoretical and applied approaches in financial reporting and corporate performance analysis. While no specific awards, collaborative projects, or publications are listed in the provided text, her expertise is rooted in empirical accounting research and economic implications of financial disclosures.