Details about Beatriz Garcia Osma

Access statistics for papers by Beatriz Garcia Osma.

Last updated 2025-06-09. Update your information in the RePEc Author Service.

Short-id: pga265

Working Papers

2021

1. The usefulness of financial accounting information: evidence from the field
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (7)

2016

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

2014

3. 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 (22)
   See also Journal Article Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers, Accounting in Europe, Taylor & Francis Journals (2014) View citations (22) (2014)

2010

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

2009

5. 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

6. 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

7. 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

2025

1. Directors' Bankruptcy Experience and Financial Reporting Choices
   Journal of Business Finance & Accounting, 2025, 52, (3), 1631-1665

2024

2. Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)
   Accounting and Business Research, 2024, 54, (5), 614-647

2023

3. Dissemination of Accounting Research
   European Accounting Review, 2023, 32, (5), 1053-1083

2022

4. Opinion-shopping: firm versus partner-level evidence
   Accounting and Business Research, 2022, 52, (7), 773-814

2021

5. Do commonalities facilitate private information channels? Evidence from common gender and insider trading
   Journal of Corporate Finance, 2021, 70, (C) View citations (4)
6. Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information
   European Accounting Review, 2021, 30, (1), 31-62 View citations (10)
7. The role of users’ engagement in shaping financial reporting: should activists target accounting more?
   Accounting and Business Research, 2021, 51, (5), 511-544

2020

8. Accounting conservatism and the profitability of corporate insiders
   Journal of Business Finance & Accounting, 2020, 47, (3-4), 333-364 View citations (10)
9. Insider trading restrictions and earnings management
   Accounting and Business Research, 2020, 50, (3), 205-237 View citations (3)

2019

10. 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 View citations (1)
11. Prudential supervisors’ independence and income smoothing in European banks
    Journal of Banking & Finance, 2019, 102, (C), 156-176 View citations (10)

2017

12. Public oversight systems for statutory auditors in the European Union
    European Journal of Law and Economics, 2017, 44, (3), 517-552 View citations (1)
13. The monitoring role of female directors over accounting quality
    Journal of Corporate Finance, 2017, 45, (C), 651-668 View citations (99)

2016

14. Accounting conservatism and firm investment efficiency
    Journal of Accounting and Economics, 2016, 61, (1), 221-238 View citations (155)
15. The illusion of CSR: drawing the line between core and supplementary CSR
    Sustainability Accounting, Management and Policy Journal, 2016, 7, (1), 125-151 View citations (3)

2014

16. Information Consequences of Accounting Conservatism
    European Accounting Review, 2014, 23, (2), 173-198 View citations (12)
17. Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers
    Accounting in Europe, 2014, 11, (2), 185-209 View citations (22)
    See also Working Paper Who uses financial reports and for what purpose? Evidence from capital providers, LSE Research Online Documents on Economics (2014) View citations (22) (2014)

2012

18. Opportunistic disclosure in press release headlines
    Accounting and Business Research, 2012, 42, (2), 143-168 View citations (14)

2011

19. Corporate governance and impression management in annual results press releases
    Accounting, Organizations and Society, 2011, 36, (4), 187-208 View citations (45)

2009

20. 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
21. R&D Expenditure and Earnings Targets
    European Accounting Review, 2009, 18, (1), 7-32 View citations (26)
22. The Economic Determinants of Conditional Conservatism
    Journal of Business Finance & Accounting, 2009, 36, (3‐4), 336-372 View citations (21)

2008

23. Board Independence and Real Earnings Management: The Case of R&D Expenditure
    Corporate Governance: An International Review, 2008, 16, (2), 116-131 View citations (51)

2007

24. Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
    European Accounting Review, 2007, 16, (4), 727-755 View citations (28)
25. 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 (20)

2006

26. Effects of database choice on international accounting research
    Abacus, 2006, 42, (3‐4), 426-454 View citations (6)

2005

27. The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
    Journal of Business Finance & Accounting, 2005, 32, (3‐4), 691-726 View citations (38)

2004

28. 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 (8)