address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.04
phone / fax:
(34) 91 624 9817 / (34) 91 624 9607



Assistant Professor of Accounting

Selected publications

“The Value Relevance of Accounting
Numbers under International Accounting Standards” (2014) (with D.Abellán
Martínez and H.Lin). Australian Accounting
, Vol.24(3), pp. 237-254.

Juana Aledo is Assistant Professor of Accounting in the Department of Business Administration at Carlos III University. She holds a PhD in Accounting and Auditing from Complutense University of Madrid, an Internacional MBA from EOI Business School, and a BSc in Business Administration from University of Murcia. Juana has previously hold the title of visiting research fellow at Leeds University Business School (Leeds University, UK) and University of Portland (USA). She currently teaches Financial Statement Analysis at Bachelor's degrees in Business Administration and Accounting & Finance students.

Her areas of interest are International Accounting (international accounting harmonization) and Capital Markets (IFRSs and accounting quality, value relevance of financial reporting, timely loss recognition, enforcement, corporate governance, etc.). Around the time of the IFRS adoption across UE Member States, her recent studies examine the valuation properties of accounting numbers and also the impact of country level institutional factors.

"Optional Accounting Criteria
under IFRS and Corporate Characteristics: Evidence from Spain" (2011) (with F.
Garcia and J.M. Marin). Spanish Accounting Review, Vol. 14(1), 59-85.


"Firm-Specific Factors influencing the Selection of
Accounting Options provided by the IFRS: Empirical Evidence from Spanish
Market" (2009) (with F. Garcia and J.M. Marin). Bank of Spain Working
Paper N.0926.


“Extrinsic Information Asymmetries,
Accounting Quality and Investment Efficiency” (2016) (with J.M. García Lara and
M.T. González Pérez).


“An Empirical Assessment of Proposed Solutions
for Resolving Scale Problems in Value Relevance Accounting Research” (2016)
(with J.M. García Lara, M.T. González Pérez and C. Grambovas).


“Accounting Conservatism and Debt
Covenant Intensity in Private Debt Contracts” (2016) (with D. Abellán and H.


“How Does Bank Competition Influence
the Forward-looking Orientation in Discretionary Loan Loss Provisioning?” (2015)
(with K. Desender and M. López-Puertas Lamy).