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Details about Beatriz Garcia Osma

Homepage:http://www.business.uc3m.es/en/faculty/profesor/perfil/beatriz-garcia-osma
Postal address:Universidad Carlos III de Madrid Calle Madrid 126 28903 Getafe, Madrid (Spain)
Workplace:Departamento de Economía de la Empresa (Department of Business Administration), Universidad Carlos III de Madrid (Carlos III University of Madrid), (more information at EDIRC)

Access statistics for papers by Beatriz Garcia Osma.

Last updated 2018-05-24. Update your information in the RePEc Author Service.

Short-id: pga265


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Working Papers

2016

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

2014

  1. 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 Downloads View citations (1)

2010

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

2009

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

2005

  1. 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) Downloads View citations (1)

2004

  1. 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) Downloads View citations (2)

Journal Articles

2018

  1. 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 Economía Aplicada, 2018, 36, 515-536 Downloads

2017

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

2016

  1. Accounting conservatism and firm investment efficiency
    Journal of Accounting and Economics, 2016, 61, (1), 221-238 Downloads View citations (7)

2014

  1. Information Consequences of Accounting Conservatism
    European Accounting Review, 2014, 23, (2), 173-198 Downloads

2011

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

2009

  1. 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 Downloads
  2. R&D Expenditure and Earnings Targets
    European Accounting Review, 2009, 18, (1), 7-32 Downloads View citations (6)
  3. The Economic Determinants of Conditional Conservatism
    Journal of Business Finance & Accounting, 2009, 36, (3-4), 336-372 Downloads View citations (2)

2008

  1. Board Independence and Real Earnings Management: The Case of R&D Expenditure
    Corporate Governance: An International Review, 2008, 16, (2), 116-131 Downloads View citations (13)

2007

  1. Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
    European Accounting Review, 2007, 16, (4), 727-755 Downloads View citations (12)
  2. 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 Downloads View citations (12)

2006

  1. Effects of database choice on international accounting research
    Abacus, 2006, 42, (3-4), 426-454 Downloads View citations (1)

2005

  1. The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
    Journal of Business Finance & Accounting, 2005, 32, (3-4), 691-726 Downloads View citations (14)

2004

  1. 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 Downloads View citations (7)
 
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