Beatriz Garcia Osma

Universidad Carlos III de Madrid - Department of Business Administration

Calle Madrid 126

Getafe, Madrid, Madrid 28903

Spain

European Corporate Governance Institute (ECGI)

c/o the Royal Academies of Belgium

Rue Ducale 1 Hertogsstraat

1000 Brussels

Belgium

SCHOLARLY PAPERS

34

DOWNLOADS
Rank 2,308

SSRN RANKINGS

Top 2,308

in Total Papers Downloads

17,669

SSRN CITATIONS
Rank 3,803

SSRN RANKINGS

Top 3,803

in Total Papers Citations

101

CROSSREF CITATIONS

250

Scholarly Papers (34)

1.

Accounting Conservatism and Firm Investment Efficiency

Journal of Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 16 Apr 2009 Last Revised: 07 Jul 2015
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2,568 (6,149)
Citation 33

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Conservatism; asymmetric timeliness of earnings; investment efficiency; overinvestment; underinvestment

2.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
London School of Economics, University of Bristol, School of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,272 (7,531)
Citation 13

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Capital providers; Conceptual framework; Financial reporting information

3.

Conditional Conservatism and the Limits to Earnings Management

Number of pages: 66 Posted: 23 Oct 2012 Last Revised: 08 Jun 2019
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2,058 (8,839)
Citation 6

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conditional conservatism, earnings asymmetric timeliness, earnings management, manipulation of real operating activities

4.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review (forthcoming)
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 04 Dec 2020
London School of Economics, University of Bristol, School of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 1,478 (14,968)

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Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness

5.

Conditional Conservatism and Cost of Capital

Forthcoming in Review of Accounting Studies, Vol. 16, No. 2, June 2011
Number of pages: 42 Posted: 29 Jan 2010 Last Revised: 24 Mar 2010
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 1,108 (23,183)
Citation 4

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Conditional conservatism, asymmetric reporting, cost of capital, information precision, uncertainty

6.

Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

European Accounting Review, Forthcoming
Number of pages: 40 Posted: 10 Jul 2007
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 993 (27,203)
Citation 3

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Conservatism, Governance, CEO, Board of Directors, Earnings Timeliness, Spain

7.

Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality

Number of pages: 56 Posted: 06 Jan 2011
Beatriz Garcia Osma and Peter F. Pope
Universidad Carlos III de Madrid - Department of Business Administration and Bocconi University
Downloads 960 (28,527)
Citation 12

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Mandatory IFRS adoption, earnings quality, enforcement, IFRS transition adjustments

8.

Information Consequences of Accounting Conservatism

European Accounting Review, Forthcoming
Number of pages: 41 Posted: 01 Sep 2011 Last Revised: 10 Dec 2013
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 860 (33,348)
Citation 2

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Accounting conservatism, asymmetric reporting, information asymmetry, information precision

Board Independence and Real Earnings Management: The Case of R&D Expenditure

Corporate Governance: An International Review, Forthcoming
Number of pages: 36 Posted: 24 May 2008
Beatriz Garcia Osma
Universidad Carlos III de Madrid - Department of Business Administration
Downloads 664 (46,794)
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real earnings management, board independence, R&D expenditure

Board Independence and Real Earnings Management: The Case of R&D Expenditure

Corporate Governance: An International Review, Vol. 16, Issue 2, pp. 116-131, March 2008
Number of pages: 16 Posted: 29 May 2008
Beatriz Garcia Osma
Universidad Carlos III de Madrid - Department of Business Administration
Downloads 2 (785,405)
Citation 16
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10.

Earnings Quality in Ex-Post Failed Firms

Accounting and Business Research, Forthcoming
Number of pages: 48 Posted: 06 Dec 2008
Juan M. García Lara, Beatriz Garcia Osma and Evi Neophytou
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 500 (67,884)
Citation 2

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firm failure, accruals management, real earnings management, conditional conservatism, earnings quality, bankruptcy

11.
Downloads 423 ( 83,147)
Citation 28

The Economic Determinants of Conditional Conservatism

Number of pages: 60 Posted: 18 Nov 2008
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 421 (82,857)

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Conservatism, contracting, taxation, political costs, litigation risk

The Economic Determinants of Conditional Conservatism

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 336-372, April/May 2009
Number of pages: 37 Posted: 12 May 2009
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2 (785,405)
Citation 2
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12.

R&D Expenditure and Earnings Targets

European Accounting Review, Forthcoming
Number of pages: 37 Posted: 20 Feb 2008
Beatriz Garcia Osma and Steven Young
Universidad Carlos III de Madrid - Department of Business Administration and Lancaster University - Department of Accounting and Finance
Downloads 408 (86,689)
Citation 4

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R&D expenditure, real earnings management, earnings targets, valuation

13.

The Monitoring Role of Female Directors Over Accounting Quality

Journal of Corporate Finance, Forthcoming
Number of pages: 48 Posted: 16 Feb 2016 Last Revised: 30 May 2017
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Bristol - School of Economics, Finance and Management
Downloads 349 (103,594)
Citation 7

Abstract:

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Gender, board of directors, accounting quality, earnings management, corporate governance

14.

Management control systems and real earnings management: Effects on future firm performance

Number of pages: 58 Posted: 16 Sep 2019 Last Revised: 23 Mar 2021
Beatriz Garcia Osma, Jacobo Gomez-Conde and Ernesto Lopez-Valeiras
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Autónoma de Madrid - Accounting Department and University of Vigo
Downloads 319 (114,464)
Citation 1

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Real earnings management, Management control systems, Interactive use, Levers of control

15.

Insider Trading Restrictions and Earnings Management

Accounting and Business Research
Number of pages: 56 Posted: 31 Mar 2017 Last Revised: 03 Jun 2020
Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
Universidad Carlos III de Madrid - Department of Business Administration, IE Business School, IE University and University of London - Birkbeck College
Downloads 318 (114,855)

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Insider trading, voluntary insider trading restrictions, earnings management, real earnings management, corporate governance

16.

Optimistic Disclosure Tone and CEO Career Concerns

Number of pages: 65 Posted: 10 May 2018
Universidad Carlos III de Madrid - Department of Business Administration, City, University of London - The Business School (formerly Cass) and Universidad Carlos III de Madrid
Downloads 316 (115,672)

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Narrative disclosure tone, CEO career concerns, CEO ability, Financial reporting quality

17.

Debt Pressure and Interactive Use of Control Systems: Effects on Cost of Debt

Management Accounting Research, Forthcoming
Number of pages: 67 Posted: 04 Jan 2016 Last Revised: 30 Oct 2017
Beatriz Garcia Osma, Jacobo Gomez-Conde and Elena de las Heras
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Autónoma de Madrid - Accounting Department and Universidad Autónoma de Madrid
Downloads 294 (124,827)
Citation 3

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debt pressure; interactive use; management accounting and control systems; cost of debt; innovation; levers of control

18.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 63 Posted: 06 May 2016 Last Revised: 01 Mar 2021
Universidad Carlos III de Madrid - Department of Business Administration, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen
Downloads 254 (145,125)
Citation 1

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audit opinion-shopping; audit firm switches; audit partner switches; modified audit opinion

19.

Accounting Conservatism and the Profitability of Corporate Insiders

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 60 Posted: 22 Apr 2019 Last Revised: 16 Jan 2020
Akram Khalilov and Beatriz Garcia Osma
Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 233 (157,896)
Citation 3

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conditional conservatism, unconditional conservatism, insider trading sales and purchases, profitability from insider trading

20.

Opportunistic Disclosure in Press Release Headlines

Accounting and Business Research, 2012
Number of pages: 45 Posted: 14 Oct 2011
Encarna Guillamon Saorin, Beatriz Garcia Osma and Michael John Jones
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and affiliation not provided to SSRN
Downloads 208 (175,874)
Citation 1

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headlines, impression management, opportunistic disclosure, press releases, prominence, voluntary disclosure

21.

Strategic Accounting Choice Around Firm-Level Labor Negotiations

Number of pages: 54 Posted: 24 Nov 2010 Last Revised: 18 Sep 2014
Beatriz Garcia Osma, Araceli Mora and Ana María Sabater Marcos
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and Miguel Hernandez University
Downloads 182 (198,504)
Citation 2

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Accounting choice, earnings quality, strategic timing, labor bargaining, investment efficiency

22.

Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information

European Accounting Review, Forthcoming
Number of pages: 70 Posted: 05 Jul 2019 Last Revised: 15 Dec 2019
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 172 (208,389)
Citation 3

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Corporate Social Responsibility (CSR); Stakeholder Management; Social Media; Twitter; Banking Industry

23.

Prudential Supervisors’ Independence and Income Smoothing in European Banks

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 16 May 2018 Last Revised: 01 May 2019
Beatriz Garcia Osma, Araceli Mora and Luis Porcuna-Enguix
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Valencia
Downloads 149 (234,976)
Citation 5

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Income Smoothing; Prudential Supervisors; Independent Supervisors; European Banking Industry; IAS 39; Single Supervisory Mechanism

24.

Firm Efforts to Improve Employee Quality and Corporate Investment Efficiency

Number of pages: 42 Posted: 30 Mar 2020 Last Revised: 29 Jan 2021
University of Piraeus, Department of Banking and Financial Management, ESCP Business School and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 146 (238,899)

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Human Resource Practices, Employee Quality, Investment Efficiency, Over-Investment, Under-Investment

25.

Public Oversight Systems for Statutory Auditors in the European Union

European Journal of Law and Economics, Forthcoming
Number of pages: 52 Posted: 23 Aug 2014 Last Revised: 02 Jun 2017
Beatriz Garcia Osma, Ana Gisbert and Elena de las Heras
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 146 (238,899)
Citation 5

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Auditing, Directive 2006/43/EU, Institutional differences, Oversight systems, Disciplinary systems, Harmonization, Accounting.

26.

Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading

European Corporate Governance Institute – Finance Working Paper No. 758/2021
Number of pages: 68 Posted: 01 Jul 2020 Last Revised: 07 May 2021
Iain Clacher, Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
University of Leeds - Leeds University Business School (LUBS), Universidad Carlos III de Madrid - Department of Business Administration, IE Business School, IE University and University of London - Birkbeck College
Downloads 92 (332,689)

Abstract:

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Gender, Information Asymmetry, Insider Trading, Social Commonalities

27.

The Role of Users’ Engagement in Shaping Financial Reporting: Should Activists Target Accounting More?

Accounting and Business Research, Forthcoming
Number of pages: 52 Posted: 25 Mar 2021 Last Revised: 27 Apr 2021
Beatriz Garcia Osma and Cristina Grande-Herrera
Universidad Carlos III de Madrid - Department of Business Administration and City, University of London - The Business School (formerly Cass)
Downloads 84 (351,825)

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Accounting engagement, activism, information production costs, information acquisitions costs; users’ information needs, information complexity, information overload

28.

Accounting Quality in Railway Companies During the 19th and 20th Centuries: The Case of Spanish NORTE and MZA

Accounting and Business Research, Forthcoming
Number of pages: 63 Posted: 12 Jun 2018 Last Revised: 01 May 2019
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Autónoma de Madrid
Downloads 38 (511,120)
Citation 1

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Accounting history, Accounting quality, Railway Accounting, Earnings Persistence, Spanish Railways

29.

Till Concessionary Reversals Do Us Part: Earnings Management and the Accounting for Public Aids in Early Railway Companies

Number of pages: 43 Posted: 07 Jul 2020 Last Revised: 08 Jan 2021
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Autónoma de Madrid
Downloads 34 (530,898)

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Agency Theory, Concessionary regime, Dividend policy, Earnings management, Railway accounting, State intervention

30.

Effects of Database Choice on International Accounting Research

Abacus, Vol. 42, No. 3-4, pp. 426-454, September 2006
Number of pages: 29 Posted: 17 Oct 2006
Juan M. García Lara, Beatriz Garcia Osma and Belen Gill-de-Albornoz
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Jaume I University - Department of Finance and Accounting
Downloads 17 (635,777)
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31.

Discussion of the Effect of Earnings Management on the Asymmetric Timeliness of Earnings

Number of pages: 30 Posted: 28 Apr 2005
Juan M. García Lara, Beatriz Garcia Osma and Araceli Mora
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and University of Valencia - Department of Accounting
Downloads 14 (657,216)
Citation 1
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32.

The Effect of the Board Composition and its Monitoring Committees on Earnings Management: Evidence from Spain

Corporate Governance: An International Review, Vol. 15, Issue 6, pp. 1413-1428, November 2007
Number of pages: 16 Posted: 13 Dec 2007
Beatriz Garcia Osma and Belén Gill-de-Albornoz Noguer
Universidad Carlos III de Madrid - Department of Business Administration and affiliation not provided to SSRN
Downloads 10 (686,927)
Citation 3
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33.

Earnings Management and Impression Management

Posted: 30 Mar 2016
Encarna Guillamon Saorin, Beatriz Garcia Osma and Walter Aerts
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and University of Antwerp

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Impression management, annual results press releases, voluntary disclosure, accruals earnings management, real earnings management

34.

Accounting Conservatism and Corporate Governance

Review of Accounting Studies, Forthcoming
Posted: 07 Nov 2007
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra

Abstract:

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Conditional conservatism, corporate governance, managerial discretion