Details about Beatriz Garcia Osma

Access statistics for papers by Beatriz Garcia Osma.

Last updated 2020-10-09. Update your information in the RePEc Author Service.

Short-id: pga265

Working Papers

2016

1. Opinion shopping: Partner versus firm-level evidence
   Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie)

2014

2. Who uses financial reports and for what purpose? Evidence from capital providers
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (9)
   See also Journal Article in Accounting in Europe (2014)

2010

3. Strategic accounting choice around firm level labour negotiations
   Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) View citations (1)

2009

4. Corporate governance and impression management in annual press releases
   Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) View citations (1)

2005

5. EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA
   Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) View citations (1)

2004

6. LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO
   Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) View citations (2)

Journal Articles

2020

1. Accounting conservatism and the profitability of corporate insiders
   Journal of Business Finance & Accounting, 2020, 47, (3-4), 333-364
2. Insider trading restrictions and earnings management
   Accounting and Business Research, 2020, 50, (3), 205-237

2019

3. Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
   Accounting and Business Research, 2019, 49, (3), 271-304
4. Prudential supervisors’ independence and income smoothing in European banks
   Journal of Banking & Finance, 2019, 102, (C), 156-176 View citations (1)

2018

5. Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/¿Considera la NIIF 9 las preferencias de los usuarios en relación con la jerarquía de cálculo del valor razonable establecida en la NIIF 13? Una propuesta de mejora de la definición de OCI
   Estudios de Economia Aplicada, 2018, 36, 515-536

2017

6. Public oversight systems for statutory auditors in the European Union
   European Journal of Law and Economics, 2017, 44, (3), 517-552 View citations (1)
7. The monitoring role of female directors over accounting quality
   Journal of Corporate Finance, 2017, 45, (C), 651-668 View citations (11)

2016

8. Accounting conservatism and firm investment efficiency
   Journal of Accounting and Economics, 2016, 61, (1), 221-238 View citations (38)

2014

9. Information Consequences of Accounting Conservatism
   European Accounting Review, 2014, 23, (2), 173-198 View citations (5)
10. Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers
    Accounting in Europe, 2014, 11, (2), 185-209 View citations (8)
    See also Working Paper (2014)

2012

11. Opportunistic disclosure in press release headlines
    Accounting and Business Research, 2012, 42, (2), 143-168 View citations (5)

2011

12. Corporate governance and impression management in annual results press releases
    Accounting, Organizations and Society, 2011, 36, (4), 187-208 View citations (27)

2009

13. 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]28.41
    The International Journal of Accounting, 2009, 44, (4), 418-421
14. R&D Expenditure and Earnings Targets
    European Accounting Review, 2009, 18, (1), 7-32 View citations (14)
15. The Economic Determinants of Conditional Conservatism
    Journal of Business Finance & Accounting, 2009, 36, (3‐4), 336-372 View citations (5)

2008

16. Board Independence and Real Earnings Management: The Case of R&D Expenditure
    Corporate Governance: An International Review, 2008, 16, (2), 116-131 View citations (15)

2007

17. Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
    European Accounting Review, 2007, 16, (4), 727-755 View citations (16)
18. The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain
    Corporate Governance: An International Review, 2007, 15, (6), 1413-1428 View citations (18)

2006

19. Effects of database choice on international accounting research
    Abacus, 2006, 42, (3‐4), 426-454 View citations (2)

2005

20. The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
    Journal of Business Finance & Accounting, 2005, 32, (3‐4), 691-726 View citations (15)

2004

21. 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, 2004, 1, (1), 5-36 View citations (7)