Beatriz Cuéllar Fernández is an Associate Professor in the Department of Accounting and Finance and an associate researcher at the Institute on Employment, Digital Society and Sustainability (IEDIS) at the University of Zaragoza. She specializes in the area of Corporate Finance and teaches courses related to this field. She holds a PhD in Economics and Business Sciences from the University of Zaragoza and currently serves as the Principal Researcher of the Ciber research group, which is recognized by the Government of Aragón.
Her main research line focuses on entrepreneurship, studying the trajectories of success or failure of startups from their early stages to their later development. The research aims to identify the key factors that contribute to the long-term survival of companies and achieve sustainable growth objectives, all while making a meaningful contribution to society. Currently, the research is expanding towards entrepreneurship in rural areas as a means of revitalization, as well as social entrepreneurship, which involves entrepreneurial initiatives where the primary goal is not only to generate economic profits but also to promote community well-being and address social needs.
A second line of research focuses on the relevance of financial and non-financial information – including social, environmental, and personnel-related data – for decision-making purposes. This research explores the analysis and valuation of companies and institutions, encompassing areas such as predicting insolvency, assessing financial risk, determining value relevance, conducting fundamental analysis, and evaluating the contribution of companies to society and the common good in alignment with the Sustainable Development Goals (SDGs).