Accounting & Management Control
Raluca Ratiu focuses on the world of accounting, with a strong focus on intangible assets and how they impact companies’ financial results. As she says: “With the way markets and buying habits have evolved, some of the biggest companies in the world run on intangibles. They have become essential to these companies, because the whole business is constructed around them”. Raluca Ratiu is looking to extend her research into how intangibles which are not recognized on the balance sheet could reshape companies’ financial situation and their market value. Her other interests include insider trading and executive compensation.
Previously to academia, she worked as an accountant at one of the top telecom players, Orange, with responsibilities in both local accounting and reporting to the group. After concluding her period with Orange, she earned her PhD from the Babes-Bolyai University with a thesis on “Implications, Accounting Treatment and Advanced Studies of Goodwill”. She followed on it with a post-doctoral research project at BBU focused on Corporate Governance and CEO Compensation. Raluca Ratiu was also a visiting scholar at the University of Valencia during her post-doctoral studies.
She also loves skiing and cooking international cuisine dishes, and has become a total Minecraft aficionado and telescope stargazer, skills she attributes to spending time on the development of the most important start-up: her son Teddy.
• Postdoctoral Studies in Corporate Governance and CEO Compensation, Babes-Bolyai University, Romania and Social European Fund scholarship, 2014-2015
• Ph.D. in Accounting, Babes-Bolyai University, Romania, 2013
• Bachelor in Finance and Banking, Babes-Bolyai University, Romania, 2007
• Full time Assistant Professor, IE Business School, Spain, since 2016
• Visiting Scholar University of Queensland Business School, Australia, July 2017
• Postdoctoral Researcher, Babes-Bolyai University, Romania, 2014-2015
• Visiting Scholar, University Valencia, Spain, May-June 2015
• Teaching Assistant, Babes-Bolyai University, Romania, 2010-2013
• Accountant, Orange, Romania 2007-2010
• Hodgson, A., Lhaopadchan, S., Ratiu, R.V. (2018). “Is advertising under-resourced in a growth market?” Intangible Endogeneity and Informed Trading Issues, Vol. 58 (S1): 343-373
• Beaumont, S., Ratiu, R.V., Reeb, D., Boyle, G., Brown, P., Szimayer, A., da Silva Rosa, R., Hillier, D., McColgan, P., Tsekeris, A., Howieson, B., Matolcsy, Z., Spiropoulos, H., Roberts, J., Smith, T., Zhou, Q., Swan, P.L., Taylor, S., Wright, S., Yermack. (2016). “Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’”. Abacus, A Journal of Accounting, Finance and Business Studies, Vol. 52(4): 685-771
• Ratiu, R.V. (2015). “Financial reporting of European banks during the GFC: a pitch”. Accounting and Finance, Vol. 55 (2): 345-352