| Department | Business |
| Knowledgment area | Finance Economics and Accounting |
| Research | Research group Grupo de investigación en regulación, economía y finanzas |
| Research lines | Contabilidad financiera, divulgación de información, relevancia de la información financiera |
| Contacto | UDC directory |
| Orcid id0000-0001-8997-0158 Scopus36782593300 | |
This section shows the teaching given in degrees, masters and other officers studies in last 6 years.
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
| Accounting | Compulsory | 0 | 6 |
| Final Year Dissertation | Compulsory | 0 | 16 |
| Final Year Dissertation | Compulsory | 0 | 8 |
| Financial Accounting | Compulsory | 0 | 42 |
| Financial Accounting I | Compulsory | 0 | 120 |
| Master's Dissertation | Compulsory | 0 | 25 |
| Update Accounting and Auditing Seminars | Compulsory | 0 | 6 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting
Degree in Economics
|
Compulsory | 0 | 96 |
|
Communication Technologies and Systems for Accounting and Auditing
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 12 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 12 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 20 |
|
Financial Accounting I
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 131 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 25 |
|
Update Accounting and Auditing Seminars
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 6 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting
Degree in Economics
|
Compulsory | 0 | 142 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 8 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 24 |
|
Financial Accounting I
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 25.5 |
|
Update Accounting and Auditing Seminars
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 9 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting
Degree in Economics
|
Compulsory | 0 | 142 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 8 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 8 |
|
Financial Accounting I
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Financial Statements Analysis
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 8 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 12 |
|
Update Accounting and Auditing Seminars
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 9 |
|
Work Placement
Degree in Bussiness Administration
|
Optional | 0 | 9 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting
Degree in Economics
|
Compulsory | 0 | 146 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 16 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 32 |
|
Financial Accounting I
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 6 |
|
Update Accounting and Auditing Seminars
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 3 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting
Degree in Economics
|
Compulsory | 0 | 50 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 8 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 16 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 40 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 24 |
|
Update Accounting and Auditing Seminars
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 3 |
Defined tutoring by teacher for 2025/2026 academic course.
| Quarter | Day | Site |
|---|---|---|
| 1st quarter |
Monday
17:00 a 19:00 |
MS Teams |
| 1st quarter |
Wednesday
10:00 a 12:00 |
MS Teams |
| 1st quarter |
Friday
10:00 a 12:00 |
MS Teams |
| 2nd quarter |
Monday
12:00 a 14:00 |
MS Teams |
| 2nd quarter |
Tuesday
17:00 a 19:00 |
MS Teams |
| 2nd quarter |
Wednesday
10:30 a 12:30 |
MS Teams |
Directed or codirected by current teacher since 2013 year.
| Financial analysis of the automotive industry. Years 2000 - 2021. |
| The alimentation sector. An analysis of financial data with Power BI |
| The evolution of the automotive fuel supply sector in Spain. An analysis with Power BI |
| Analysis of financial information of hotel chains |
| Analysis of the quality of financial information reported by Altia Consultores, S.A. and subsidiary entities. Financial year 2020. |
| Analysis of the spanish aeronautical sector using Power BI |
| Beverage manufacturing: an analysis with Power BI |
| Drawing up a financial plan for a hotel project |
| Study on the Financial Information of the Asturian Company of Laminados SA elZinc® 2021 |
| Study on the quality of the financial information of Catenon S.A. for fiscal year 2021. |
| Study on the quality of the financial information of Energía, Innovación y Desarrollo Fotovoltaico S.A. |
| The evolution of the hotel industry in Spain. An anlysis with Power BI. |
| Business Plan: Hotel Boutique 1881 |
| Economic and financial analysis of companies in the health sector |
| Economic-financial analysis of companies in the textile sector. Comparison between Sociedad Textil Lonia SA and Grupo Massimo Dutti SA. |
| Study about the quality of the individual financial information consolidated on the exercise 2018. Enterprise AENA SME, SA |
| Study on the quality of financial information. Plásticos Compuestos, S.A. FISCAL YEAR 2020 |
| Study on the quality of financial information. Plásticos Compuestos, S.A. Year 2019 |
| Study on the quality of the individual and consolidated financial information for 2018. Empresa Indra Sistemas, S.A. |
| The global pharmaceutical sector. An analysis of financial data |
| Analysis of the financial information of the sector of wholesale trade of household appliances |
| Study on the quality of individual and consolidated financial information for the 2018 period |
| Study on the quality of the individual and consolidated financial information for the 2018 financial year. Company AENA S.M.E., S.A. and subsidiaries |
| The Passenger Road Transport Sector in Present-Day Galicia |
| Biotechnology, Analysis in Spain and its effects on global economy |
| Composition and evolution of the hotel sector in Galicia |
| Economic-financial analysis of hospitality companies in Palma de Mallorca |
| Economic-financial analysis of the lifting and handling machinery manufacturing sector |
| Naturgy: Evolution of an energy company. Comparison with Endesa and Iberdrola |
| Study on the quality of the individual and consolidated financial information for the 2018 financial year. Applus Services, S.A. and Dependent Companies |
| The hotel sector of the Balearic Islands: evolution, current situation and prospects |
| Analysis of financial information |
| Analysis of financial information in the hotel sector |
| Analysis of financial information in the hotel sector of the province of A Coruña |
| Analysis of Spanish companies in the silviculture sector and other forestry activities |
| Economic - financial analysis about Pontevedra's hotels |
| Economic and financial analysis of Spanish textile sector |
| Essay on the quality of the individual and consolidated financial information for the year 2017. Abertis Infraestructuras, S.A. |
| Financial analysis of the road haulage sector |
| Financial and economic analysis of the catering sector in the province of La Coruña |
| Study about the quality of separated and consolidated financial reporting. FCC 2017 |
| Study on the quality of individual and consolidated financial information for 2016. Fomento de Construcciones y Contratas. |
| Study on the quality of individual and consolidated financial information. Tubacex 2017 case |
| Almirall S.A. and Subsidiaries (Almirall group) Economic-Financial Analysis |
| FInancial information analysis of Meliá |
| Study on the Quality of Individual and Consolidated Information. Case of Prosegur 2015. |
| Analysis of the Financial Statements of Atresmedia |
| Economic and financial analysis of one bussines: Zardoya Otis S.A |
| NH Hotel Group and the challenges of the hotel sector in Spain. |
| Goodwill |
Select merit type and year to query research merits.
Revelación Voluntaria, Compartición de información y Colaboración Tecnológica
| Funding entity | SECRETARÍA DE ESTADO DE UNIVERSIDADES, INVESTIGACIÓN, DESARROLLO E INNOVACIÓN. Ministerio de Economía, Industria y Competitividad. Gobierno de España |
| Main researches | NUÑEZ NICKEL, MANUEL; SANTAMARIA SANCHEZ, LUIS |
| Type | Proyecto Programas Nacionales |
| Dates | From 01/01/2018 to 31/12/2020 |
Convenio de colaboración entre a Universidade de Santiago de Compostela e Universidade da Coruña para a colaboración o desenvolvemento das actividades da rede de investigación "Novos enfoques da análise territorial: implicacións sociais, económicas e formativas"
| Funding entity | Universidade de Santiago de Compostela |
| Main researches | Rubén Camilo Lois, José María Cardesín |
| Type | Proyecto Programas Autonomicos |
| Dates | From 31/01/2015 to 31/12/2015 |
Información contable, capacidad innovadora y valor empresarial
| Funding entity | Ministerio de Economía y Competitividad |
| Main researches | Luis Santamaria Sánchez |
| Type | Proyecto Programas Nacionales |
| Dates | From 01/01/2014 to 31/12/2016 |
Información contable, capacidad innovadora y valor empresarial
| Funding entity | Ministerio de Economía y Competitividad (MINECO) |
| Main researches | Luís Santamaría Sánchez |
| Type | Proyecto Programas Nacionales |
| Dates | From 01/01/2014 to 31/12/2016 |
Amenazas estratégico-ambientales y revelación voluntaria de información
| Funding entity | Ministerio de Ciencia e Innovación |
| Main researches | Manuel Núñez Nickel |
| Type | Proyecto Programas Nacionales |
| Dates | From 01/01/2011 to 31/08/2014 |
El proceso de armonización contable internacional: La modificación de los marcos conceptuales de FASB e IASB y los efectos económicos del convervadurismo contable
| Funding entity | AECA - Asociación Española de Contabilidad y Administración de Empresas |
| Main researches | Juan Manuel García Lara |
| Type | Proyecto Otros Programas |
| Dates | From 01/01/2009 to 31/12/2010 |
INFOINNOVA: Orientación emprendedora e innovación: Información, flexibilidad y mercados
| Funding entity | Dirección General de Universidades de la Comunidad de Madrid |
| Main researches | Manuel Núñez Nickel |
| Type | Proyecto Programas Autonomicos |
| Dates | From 01/01/2008 to 31/12/2011 |
Revelación voluntaria de información como resultado de factores económicos, institucionales y éticos
| Funding entity | Ministerio de Educación y Ciencia |
| Main researches | Manuel Núñez Nickel |
| Type | Proyecto Programas Nacionales |
| Dates | From 01/10/2007 to 30/09/2010 |
Generación y distribución de valor en sectores intensivos en conocimiento
| Authors | María Flora Muíño Vázquez |
| Journal | AECA Revista de la Asociación Española de Contabilidad y Administración de Empresa Num. 119 (pages 60 to 62) |
Multidimensional competition and corporate disclosure
| Authors | Flora Muiño, Manuel Núñez-Nickel |
| Journal | Journal of Business Finance and Accounting Vol. 43 Num. 3&4 (pages 298 to 328) |
Do investing cash flows help in explaining future corporate performance?
| Authors | Mª Luz Gómez Rodríguez, Flora Muiño, Fernando Ruiz Lamas |
| Journal | REVISTA ESPAÑOLA DE FINANCIACIÓN Y CONTABILIDAD-SPANISH JOURNAL OF FINANCE AND ACCOUNTING Vol. 41 Num. 154 (pages 185 to 208) |
Examining dual accounting systems in Europe
| Authors | Marta Macías, Flora Muiño |
| Journal | The International Journal of Accounting Vol. 46 Num. 1 (pages 51 to 78) |
Does graph disclosure bias reduce the cost of equity capital?
| Authors | Flora Muiño, Marco Trombetta |
| Journal | ACCOUNTING AND BUSINESS RESEARCH Vol. 39 Num. 2 (pages 83 to 102) |
Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain
| Authors | M. Rosario Babío Arcay, M. Flora Muíño Vázquez |
| Journal | Advances in Accounting Vol. 21 (pages 299 to 331) |
La influencia del tamaño y la cotización en la publicación de información voluntaria: un análisis basado en percepciones de costes y beneficios
| Authors | Rosario Babío, Flora Muiño, Rosario Vidal Lopo |
| Journal | Revista de Contabilidad - Spanish Accounting Review Vol. 6 Num. 11 (pages 19 to 55) |
La actitud de las empresas cotizadas ante la presentación de información voluntaria. Una referencia a la naturaleza de la información
| Authors | Rosario Babío, Flora Muiño, Rosario Vidal Lopo |
| Journal | REVISTA EUROPEA DE DIRECCIÓN Y ECONOMÍA DE LA EMPRESA Vol. 12 Num. 4 (pages 49 to 67) |
La comunicación de información financiera por medio de gráficos
| Authors | Flora Muiño |
| Journal | PARTIDA DOBLE Num. 122 (pages 54 to 65) |
Relación entre la expansión de los informes publicados por las empresas y la calidad de las decisiones de los usuarios. El problema de la sobrecarga de información
| Authors | Flora Muiño |
| Journal | Revista de Contabilidad - Spanish Accounting Review Vol. 3 Num. 5 (pages 127 to 148) |
El significado de la diferencia inicial de consolidación y su tratamiento en la normativa contable
| Authors | Rosario Babío, Flora Muiño |
| Journal | REVISTA ESPAÑOLA DE FINANCIACIÓN Y CONTABILIDAD-SPANISH JOURNAL OF FINANCE AND ACCOUNTING Vol. XXV Num. 88 (pages 543 to 580) |
Rewards to university investment in research
XIII Workshop on Empirical Research in Financial Accounting
International
| Authors | Emilia Luisa García Arthus, Flora Muiño |
| Place | Castellón de la Plana/Castelló de la Plana (España) |
Incentivos para la participación activa del alumnado: experiencia en materias de contabilidad
II Xornadas de Innovación Docente
Autonomous
| Authors | Cristina Anido Martinez, Maria Jesús Rodríguez-Gulías, Flora Muiño |
| Organization | Universidade da Coruña (UDC) |
| Place | Coruña, A (España) |
Personnel expenses and firm performance in the product market
39th European Accounting Association Annual Congress
International
| Authors | Flora Muiño, América Alvarez, Fernando Ruiz Lamas |
| Place | Maastricht (Países Bajos) |
Multidimensional competition and corporate disclosure
38th European Accounting Association Annual Congress
International
| Authors | María Flora Muíño Vázquez, Manuel Núñez-Nickel |
| Organization | European Accounting Association |
| Place | Glasgow (Reino Unido) |
Multidimensional competition and corporate disclosure
Journal of Business Finance and Accounting Annual Conference
International
| Authors | María Flora Muíño Vázquez, Manuel Núñez-Nickel |
| Organization | Journal of Business Finance and Accounting |
| Place | Milán (Italia) |
Personnel expenses and firm performance in the product market
XI Workshop on Empirical Research in Financial Accounting
International
| Authors | Flora Muiño, América Alvarez, Mª Luz Gómez Rodríguez, Fernando Ruiz Lamas |
| Place | Córdoba (España) |
Multidimensional competition and corporate disclosure
X Workshop on Empirical Research in Financial Accounting VI Research Forum of the Spanish Journal of Finance and Accounting
International
| Authors | Flora Muiño, Manuel Núñez-Nickel |
| Organization | Revista Española de Financiación y Contabilidad |
| Place | Coruña, A (España) |
Multidimensional competition and corporate disclosure.
19th Workshop on Accounting and Management Control Memorial Raymond Konopka
International
| Authors | Flora Muiño, Manuel Núñez-Nickel |
| Organization | 19th Workshop on Accounting and Management Control Memorial Raymond Konopka |
| Place | Burgos (España) |
Industry competition for financial resources and corporate disclosure.
35th Annual Congress of the European Accounting Association
International
| Authors | María Flora Muíño Vázquez, Manuel Núñez-Nickel |
| Organization | European Accounting Association |
| Place | Ljubljana (Eslovenia) |
Industry competition for financial resources and corporate disclosure.
XVII Workshop on Accounting and Management Control Memorial Raymond Konopka
International
| Authors | Flora Muiño, Manuel Núñez-Nickel |
| Organization | XVII Workshop on Accounting and Management Control Memorial Raymond Konopka |
| Place | Segovia (España) |
Do investing cash flows help in explaining future corporate performance?
VII Workshop de Investigación Empírica en Contabilidad Financiera
International
| Authors | Mª Luz Gómez Rodríguez, Flora Muiño, Fernando Ruiz Lamas |
| Organization | Universidad de Cartagena |
| Place | Cartagena (España) |
Less is more: Examining dual accounting systems in Europe
31st Annual Congress of the European Accounting Association
International
| Authors | Marta Macías, Flora Muiño |
| Organization | European Accounting Association |
| Place | Rotterdam (Países Bajos) |
Do investing cash flows help in explaining future corporate performance?
31st Annual Congress of the European Accounting Association
International
| Authors | Mª Luz Gómez Rodríguez, Flora Muiño, Fernando Ruiz Lamas |
| Organization | European Accounting Association |
| Place | Rotterdam (Países Bajos) |
Assessing the relative informativeness of alternative measures of cash flows
11th Financial Reporting and Business Communication Conference
International
| Authors | Flora Muiño, Marta Macías |
| Place | Cardiff (Reino Unido) |
Does board monitoring and ownership concentration promote the use and integrity of graphs?
30th Annual Congress of the European Accounting Association
International
| Authors | Flora Muiño |
| Organization | European Accounting Association |
| Place | Lisboa (Portugal) |
Assessing the relative informativeness of alternative measures of cash flows
30th Annual Congress of the European Accounting Association
International
| Authors | Flora Muiño, Marta Macías |
| Organization | European Accounting Association |
| Place | Lisboa (Portugal) |
Does graph disclosure bias reduce the cost of equity capital?
V Workshop de Investigación Empírica en Contabilidad Financiera
International
| Authors | Flora Muiño, Marco Trombetta |
| Place | Miraflores de la Sierra (España) |
Does graph disclosure bias reduce the cost of equity capital?
29th Annual Congress of the European Accounting Association
International
| Authors | Flora Muiño, Marco Trombetta |
| Organization | European Accounting Association |
| Place | Dublin (Irlanda) |
Academic or management positions held by teacher.