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
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Working Papers
2016
- Opinion shopping: Partner versus firm-level evidence
Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie)
2014
- 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
- Strategic accounting choice around firm level labour negotiations
Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) View citations (1)
2009
- 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
- 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
- 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
- Accounting conservatism and the profitability of corporate insiders
Journal of Business Finance & Accounting, 2020, 47, (3-4), 333-364
- Insider trading restrictions and earnings management
Accounting and Business Research, 2020, 50, (3), 205-237
2019
- 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
- Prudential supervisors’ independence and income smoothing in European banks
Journal of Banking & Finance, 2019, 102, (C), 156-176 View citations (1)
2018
- 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
- Public oversight systems for statutory auditors in the European Union
European Journal of Law and Economics, 2017, 44, (3), 517-552 View citations (1)
- The monitoring role of female directors over accounting quality
Journal of Corporate Finance, 2017, 45, (C), 651-668 View citations (11)
2016
- Accounting conservatism and firm investment efficiency
Journal of Accounting and Economics, 2016, 61, (1), 221-238 View citations (38)
2014
- Information Consequences of Accounting Conservatism
European Accounting Review, 2014, 23, (2), 173-198 View citations (5)
- 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
- Opportunistic disclosure in press release headlines
Accounting and Business Research, 2012, 42, (2), 143-168 View citations (5)
2011
- Corporate governance and impression management in annual results press releases
Accounting, Organizations and Society, 2011, 36, (4), 187-208 View citations (27)
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]28.41
The International Journal of Accounting, 2009, 44, (4), 418-421
- R&D Expenditure and Earnings Targets
European Accounting Review, 2009, 18, (1), 7-32 View citations (14)
- The Economic Determinants of Conditional Conservatism
Journal of Business Finance & Accounting, 2009, 36, (3‐4), 336-372 View citations (5)
2008
- 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
- Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
European Accounting Review, 2007, 16, (4), 727-755 View citations (16)
- 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
- Effects of database choice on international accounting research
Abacus, 2006, 42, (3‐4), 426-454 View citations (2)
2005
- 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
- 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)
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