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Author

Cinthia Valle Ruiz

Institution: IE University
ORCID: 0000-0003-2278-8436
Observed ORCID: 0000-0003-2278-8436
OpenAlex ID: A5010664515
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†
2020 · Kenneth J. Klassen, Cinthia Valle Ruiz · Contemporary Accounting Research · 17
Tax-related Key Audit Matters and Changes in Corporate Income Shifting
2024 · Christof Beuselinck, Nathan C. Goldman, et al. · SSRN Electronic Journal · 2
Inter-Temporal Income-Shifting for Investment Reasons: Evidence From Private Firms
2020 · María-del-Mar Camacho-Miñano, Domenico Campa, et al. · Journal of the American Taxation Association · 2
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Tax-Sensitive Institutional Investors and the Design of CEO Compensation Packages
2022 · Ariela Caglio, Claudia Imperatore, et al. · SSRN Electronic Journal · 1
Tax-Related Key Audit Matters and Changes in Multinational Income Shifting
2026 · Christof Beuselinck, Nathan C. Goldman, et al. · The Accounting Review
Navigating fiscal policy: the dynamics of income shifting in the oil and gas industry
2025 · Raúl Barroso, Christof Beuselinck, et al. · Accounting in Europe
Corporate Tax Incentives, Labor Policies, and the Strategic Location of Patents
2023 · Lisa De Simone, Kenneth Klassen, et al. · SSRN Electronic Journal
The Impact of Intangible Assets’ Mobility on Intangibles Location and Income Shifting: Trademarks vs. Patents
2022 · Cinthia Valle Ruiz, Johannes Voget · SSRN Electronic Journal
Multidrivers for earnings management: special focus on tax incentives
2017 · Cinthia Valle Ruiz · Tesis Doctorals en Xarxa (Consorci de Serveis Universitaris de Catalunya)
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Works count: 9
Citation count: 22
H-index: 2
I10-index: 1
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