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María del Carmen Valls Martínez has a PhD in Economics and Business and possesses extensive experience in the fields of finance and accounting. She earned her degree in Economics and Business Sciences from the University of Almería, Spain, in 1989, and subsequently worked in accountancy in the private sector from 1989 to 1992. In 1992, she pursued a Master's degree in Economics and Business, successfully completing it in 1994. In 1995, she joined the Economics and Business Department at the University of Almería as a grant holder, later assuming the role of a professor in 1996. Since 2001, she has held the position of senior lecturer (associate professor) in Financial Economics and Accounting. Additionally, she has been a tutor at the National University of Distance Education (UNED), springer, since 2018. Her current research interests encompass Financial Operations, Ethical Banking, Gender Economic Studies, Health Economics, and Teaching Education.María del Carmen Valls Martínez has authored numerous books, book chapters, and articles in reputable international journals. Furthermore, she has contributed as a journal editor and reviewer
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