Araceli Mora
Araceli Mora, Full professor of Accounting and Finance, University of Valencia
Prof. Mora has been actively involved in Spanish accounting policy development and EU-funded research programmes. Her primary research interests focus on the role of accounting for the capital markets and the convergence of accounting at the European level. During her tenure at Valencia, Prof. Mora has developed substantial experience in training ESRs and organising workshops.
Prof. Mora is currently a member of the European Accounting Association financial Reporting Standard Committee, Committee for the Accounting Reform in Spain and Co-Editor of the Spanish Journal of Finance and Accounting.
Research areas
International Accounting and Capital Markets. Earnings management
Selected publications
Arce, M. and Mora,A. (2002) “The empirical evidence of the effect of European accounting differences in the stock market valuation of earnings and book value” European Accounting Review 11:2: 573-600
García Lara, J.M. and Mora, A. (2004) “Balance Sheet versus Earnings conservatism in Europe” European Accounting Review 13:2:261-292
García Lara, J.M. Garcií Osma, B. y Mora, A. (2005) “The effect of earnings management on the asymmetric timeliness of earnings” Journal of Business Finance and Accounting 32: 3,4:691-726.
Contact details
Facultad de Economía
Avenida de los Naranjos s/n, Valencia 46071, Spain
Tf 34-963828303
Email: Araceli.Mora@uv.es