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Beatriz Garcia Osma

Personal Details

First Name:Beatriz
Middle Name:
Last Name:Garcia Osma
Suffix:
RePEc Short-ID:pga265
[This author has chosen not to make the email address public]
http://www.business.uc3m.es/en/faculty/profesor/perfil/beatriz-garcia-osma
Universidad Carlos III de Madrid Calle Madrid 126 28903 Getafe, Madrid (Spain)
Twitter: @beagosma
Terminal Degree:2007 Department of Accounting and Finance; Management School; Lancaster University (from RePEc Genealogy)

Affiliation

Departamento de Economía de la Empresa
Universidad Carlos III de Madrid

Madrid, Spain
http://portal.uc3m.es/portal/page/portal/dpto_economia_empresa
RePEc:edi:dmuc3es (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
  2. Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  3. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed & Jeanjean, Thomas, 2014. "Who uses financial reports and for what purpose? Evidence from capital providers," LSE Research Online Documents on Economics 57683, London School of Economics and Political Science, LSE Library.
  4. Ana María Sabater & Araceli Mora & Beatriz García Osma, 2010. "Strategic accounting choice around firm level labour negotiations," Working Papers. Serie EC 2010-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  5. Beatriz García Osma & Encarna Guillamón Saorín, 2009. "Corporate governance and impression management in annual press releases," Working Papers. Serie EC 2009-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  6. Belén Gill de Albornoz & Beatriz García Osma, 2005. "El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España," Working Papers. Serie EC 2005-11, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  7. Araceli Mora Enguidanos & Juan Manuel García Lara & Beatriz García Osma & Ana Gisbert Clemente, 2004. "La Comparabilidad De La Información Contable En Europa: Efectos De La Manipulación Contable Sobre El Nivel De Conservadurismo," Working Papers. Serie EC 2004-14, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

Articles

  1. Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez, 2024. "Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)," Accounting and Business Research, Taylor & Francis Journals, vol. 54(5), pages 614-647, July.
  2. Beatriz García Osma & Araceli Mora & Jochen Pierk, 2023. "Dissemination of Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 32(5), pages 1053-1083, October.
  3. Beatriz García Osma & Belén Gill-de-Albornoz Noguer & Elena De Las Heras Cristóbal & Simona Rusanescu, 2022. "Opinion-shopping: firm versus partner-level evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 52(7), pages 773-814, November.
  4. Clacher, Iain & Garcia Osma, Beatriz & Scarlat, Elvira & Shields, Karin, 2021. "Do commonalities facilitate private information channels? Evidence from common gender and insider trading," Journal of Corporate Finance, Elsevier, vol. 70(C).
  5. Pablo Gómez-Carrasco & Encarna Guillamón-Saorín & Beatriz García Osma, 2021. "Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information," European Accounting Review, Taylor & Francis Journals, vol. 30(1), pages 31-62, January.
  6. Beatriz García Osma & Cristina Grande-Herrera, 2021. "The role of users’ engagement in shaping financial reporting: should activists target accounting more?," Accounting and Business Research, Taylor & Francis Journals, vol. 51(5), pages 511-544, July.
  7. Akram Khalilov & Beatriz Garcia Osma, 2020. "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 333-364, March.
  8. Beatriz Garcia Osma & Elvira Scarlat & Karin Shields, 2020. "Insider trading restrictions and earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 50(3), pages 205-237, April.
  9. Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez, 2019. "Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA," Accounting and Business Research, Taylor & Francis Journals, vol. 49(3), pages 271-304, April.
  10. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
  11. García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017. "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 651-668.
  12. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
  13. Pablo Gomez-Carrasco & Encarna Guillamon-Saorin & Beatriz Garcia Osma, 2016. "The illusion of CSR: drawing the line between core and supplementary CSR," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(1), pages 125-151, March.
  14. García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
  15. Stefano Cascino & Mark Clatworthy & Beatriz García Osma & Joachim Gassen & Shahed Imam & Thomas Jeanjean, 2014. "Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers," Accounting in Europe, Taylor & Francis Journals, vol. 11(2), pages 185-209, December.
  16. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2014. "Information Consequences of Accounting Conservatism," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 173-198, June.
  17. Encarna Guillamon-Saorin & Beatriz García Osma & Michael John Jones, 2012. "Opportunistic disclosure in press release headlines," Accounting and Business Research, Taylor & Francis Journals, vol. 42(2), pages 143-168, June.
  18. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
  19. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  20. Osma, Beatriz García, 2009. "Kenneth A. Kim and John R. Nofsinger , Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro," The International Journal of Accounting, Elsevier, vol. 44(4), pages 418-421, December.
  21. Beatriz Garcia Osma & Steven Young, 2009. "R&D Expenditure and Earnings Targets," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 7-32.
  22. Beatriz Garcia Osma, 2008. "Board Independence and Real Earnings Management: The Case of R&D Expenditure," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(2), pages 116-131, March.
  23. Beatriz García Osma & Belén Gill‐de‐Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.
  24. Juan Manuel Garcia Lara & Beatriz Garcia Osma & Fernando Penalva, 2007. "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 727-755.
  25. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 426-454, September.
  26. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005. "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 691-726, April.
  27. Jose Luis Ucieda Blanco & Beatriz Garcia Osma, 2004. "The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 5-36.
    RePEc:eme:sampj0:sampj-12-2014-0083 is not listed on IDEAS
    RePEc:lrk:eeaart:36_2_8 is not listed on IDEAS

More information

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Featured entries

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  1. Top authors in NEP-ACC (Accounting & Auditing)

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 5 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (4) 2009-04-13 2010-10-09 2016-06-25 2021-11-15
  2. NEP-BEC: Business Economics (3) 2009-04-13 2010-10-09 2016-06-25
  3. NEP-CFN: Corporate Finance (1) 2021-11-15
  4. NEP-EXP: Experimental Economics (1) 2021-11-15
  5. NEP-FIN: Finance (1) 2006-02-05
  6. NEP-HRM: Human Capital and Human Resource Management (1) 2021-11-15
  7. NEP-NET: Network Economics (1) 2016-06-25

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