Susana Callao Gastón

Susana Callao is Associate Professor at University of Zaragoza (UZ). He has taught in Degrees, Master and other courses of UZ, different subjects on preparation and presentation of financial information, local and international, on financial analysis and quality of financial reporting. She is codirector of Cátedra BSH Electrodomésticos en Innovación of University of Zaragoza.
 
Research topics:
Manipulation and quality of financial information
Financial analysis
International financial reporting
Corporate Social Responsibility (CSR) in the financial and accounting management of organizations
 
Papers selected:
“IFRS adoption in Spain and the United Kingdom: effect on accounting numbers and relevance” (with Cristina Ferrer, José I. Jarne and José Antonio Laínez), Advances in Accounting incorporating Advances in International Accounting, nº 26, 2010, pp. 304-313. 
“The Value Relevance of Accounting Figures in Presence of Earnings Management. Are Enforcement and Governance Really Enough?” (with Riccardo Cimini and José I. Jarne), Journal of Business Economics and Management, 2016, vol. 17, nº 6, pp. 1286-1299.
“Los pronósticos de los analistas como incentivo a la manipulación del resultado” (with José I. Jarne), Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2018, vol. 47, nº1, pp. 124-155.
“A New Perspective on Earnings Management in Emerging European Countries Investigation on Environmental Factors that Explain Differences in Earnings Management” (with José I. Jarne and David Wroblewski), Journal of Accounting, Business and Finance Research, vol. 7, nº 2, 2019, pp. 59-81.
“An international comparison of incentives for earnings management in order to meet analysts’ forecasts” (with José I. Jarne), Revista de Contabilidad-Spanish Accounting Review, forthcoming 2020.