María de la Paloma Apellániz Gómez

 
Paloma Apellániz is a Senior Lecturer at the University of Zaragoza (UZ). She has taught subjects of Accounting at the Faculty of Economics and Business Administration since 1989. She defended her PhD thesis in March 1994. With her thesis project, she participated in the DRT European Doctoral Colloquium in Accounting, held in Madrid in 1992, a summary of which was published in the Doctoral Section of The European Accounting Review in 1995.
 
She was a visiting researcher at the Kent Business School, University of Kent (Canterbury, U.K) from October to December, 2005.
 
 
 
Research topics:
 
·         Predictive skills of cash-flows
 
·         Earnings management
 
·         Mergers and acquisitions
 
 
 

Papers selected:
·         “Hacia una convergencia internacional en el tratamiento contable de las fusiones de empresas“ (with Teresa Apellániz), Revista Internacional Legis de Contabilidad y Auditoria, 2004, nº 17, pp. 137-171.
·         “Información financiera y cambios en la estructura de propiedad“(with Teresa Apellániz and Carlos Serrano), Análisis Financiero, 2001, nº 83, pp. 20-39.
·         “Hacia una armonización internacional en el tratamiento contable de las fusiones de empresas“(with Teresa Apellániz), Boletín de Estudios Económicos, 2001. Vol. 56, nº. 172. pp. 113-144.
·         “Principales aspectos económicos en torno a los procesos de fusión de empresas“(with Teresa Apellániz y Fabiola Portillo), Actualidad Financiera, 2000, n º10, pp. 3-24.
“Regulación contable de las fusiones: nuevas tendencias internacionales“ (with Teresa Apellániz), Partida Doble, 2000, nº 115, pp. 54-65.