Elvira Scarlat

Elvira Scarlat is an Assistant Professor in the Department of Accounting and Management Control. She holds a PhD in Business and Quantitative Methods from Universidad Carlos III (Madrid, Spain). Her research interests are broadly in the capital markets arena, with a focus on the interplay between corporate governance mechanisms and firms’ financial reporting practices. Elvira has published in leading academic journals such as Journal of Corporate Finance and Accounting and Business Research. She has acted as reviewer for the European Accounting Review, Accounting and Business Research, Journal of Accounting and Public Policy, the Spanish Journal of Financial and Accounting, and Business Research Quarterly.

Prior to joining IE University, Elvira was a research and teaching assistant of Financial Accounting at Universidad Carlos III de Madrid. During her doctorate studies, she has been a visiting researcher in the Accounting Department at Kenan-Flagler Business School, University of North Carolina at Chapel Hill.

ACADEMIC  EXPERIENCE

• Assistant Professor in Accounting, IE University, since 2016

• Teaching Assistant, Carlos III University of Madrid, 2012 – 2016

• Visiting researcher, Kenan-Flagler Business School, University of North Carolina at Chapel Hill, 2015

ACADEMIC BACKGROUND

• PhD in Business and Quantitative Methods, Carlos III University of Madrid, 2012 – 2016

• Master in Business Administration and Quantitative Methods, Carlos III University of Madrid, 2010 – 2012

• BSc in Finance and Banking, Academy of Economic Studies, Bucharest, 2007 – 2010

SELECTED PUBLICATIONS

• Clacher, I., Garcia Osma, B., Scarlat, E., Shields, K. (2021). “Do commonalities facilitate private information channels? Evidence from common gender and insider trading”. Journal of Corporate Finance, Vol. 70: 1 – 31

• Garcia Osma, B., Scarlat, E., Shields, K. (2020). “Insider trading restrictions and earnings management”. Accounting and Business Research, Vol. 50 (3): 205 – 237

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