Details about Beatriz Garcia Osma

Access statistics for papers by Beatriz Garcia Osma.

Last updated 2018-05-24. 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 (4)

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

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

2017

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

2016

4. Accounting conservatism and firm investment efficiency
   Journal of Accounting and Economics, 2016, 61, (1), 221-238 View citations (12)

2014

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

2011

6. Corporate governance and impression management in annual results press releases
   Accounting, Organizations and Society, 2011, 36, (4), 187-208 View citations (16)

2009

7. 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
8. R&D Expenditure and Earnings Targets
   European Accounting Review, 2009, 18, (1), 7-32 View citations (8)
9. The Economic Determinants of Conditional Conservatism
   Journal of Business Finance & Accounting, 2009, 36, (3-4), 336-372 View citations (3)

2008

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

2007

11. Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
    European Accounting Review, 2007, 16, (4), 727-755 View citations (13)
12. 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 (12)

2006

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

2005

14. The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
    Journal of Business Finance & Accounting, 2005, 32, (3-4), 691-726 View citations (18)

2004

15. 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)