Marcelo Ortiz M.
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Marcelo Ortiz M.

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I’m an Assistant Professor at Universitat Pompeu Fabra, and am affiliated with the Barcelona School of Economics and the Barcelona School of Management.

My research in accounting and corporate governance explores how markets and organizations respond to various corporate regulations. I primarily focus on disclosure mandates, corporate taxation, and governance rules, with an emphasis on small private firms.

My work has appeared in leading academic journals across accounting, finance, and management, and has been cited in policy discussions by the IASB and the UK Endorsement Board (UKEB), which is responsible for endorsing IFRS in the UK.

I also hold a Ramón y Cajal Fellowship from the Spanish Ministry for Science and Innovation and co-organize the Barcelona Accounting Summer Workshops. In spring 2026, I served as a visiting professor at Saïd Business School, University of Oxford.

Keywords: Corporate Governance, Disclosure Regulation, Corporate and Inheritance Taxation, Private firms.

CV link.

Spotlight:

  • Policy Impact: Our findings on the role of transparency thresholds for M&As (Review Financial Studies, 2023) were incorporated into the discussion of IFRS 3 Business Combinations by the UK Endorsement Board and analyzed in an IASB Meeting.
  • Upcoming presentations: EAA Annual Congress 2026, SIOE 2026, FMARC 2026, and “Ownership, Control and Performance” Conference (PSL Dauphine, 2026), EFA Annual Meeting 2026, EEA Annual Meeting 2026.
  • Recent presentations: SKEMA Business School, CUNEF University, St. Gallen Financial Economics Workshop, PUC-Chile, Paris-Dauphine Family Firm Seminars, Warwick Business School, Lancaster University.