Encarna Guillamon Saorin

Universidad Carlos III de Madrid

Assistant Professor

CL. de Madrid 126

Madrid, Madrid 28903

Spain

SCHOLARLY PAPERS

12

DOWNLOADS
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2,632

SSRN CITATIONS
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SSRN RANKINGS

Top 27,840

in Total Papers Citations

16

CROSSREF CITATIONS

16

Scholarly Papers (12)

1.

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note

Accounting, Auditing & Accountability Journal, 22(5): 789-832, 2009
Number of pages: 59 Posted: 15 Oct 2008 Last Revised: 09 Oct 2016
Niamh M. Brennan, Encarna Guillamon Saorin and Aileen Pierce
University College Dublin, Universidad Carlos III de Madrid and University College Dublin (UCD)
Downloads 1,092 (28,014)
Citation 9

Abstract:

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Impression management, press releases, content analysis

Impression Management and Non-GAAP Disclosure in Earnings Announcement

Forthcoming - Journal of Business Finance and Accounting
Number of pages: 53 Posted: 27 Feb 2012 Last Revised: 20 Jan 2017
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 343 (121,498)

Abstract:

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pro forma, disclosure tone, investor protection, sophisticated markets

Impression Management and Non-GAAP Reporting in Earnings Announcements

Forthcoming - Journal of Business Finance and Accounting
Number of pages: 53 Posted: 13 Jan 2012 Last Revised: 20 Jan 2017
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 166 (245,984)

Abstract:

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Non-GAAP earnings, impression management, pro forma, press releases

3.

CEO Career Concerns, Optimism and Accuracy in Disclosure Tone

Number of pages: 51 Posted: 10 May 2018 Last Revised: 17 Mar 2022
Universidad Carlos III Madrid, Universidad Carlos III de Madrid, Bayes Business School and Universidad Carlos III de Madrid
Downloads 435 (93,331)

Abstract:

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CEO career concerns, CEO ability, Optimistic disclosure tone, CEO assessment, 10-K disclosures, Narrative disclosure, CEO turnover

4.

Opportunistic Disclosure in Press Release Headlines

Accounting and Business Research, 2012
Number of pages: 45 Posted: 14 Oct 2011
Encarna Guillamon Saorin, Beatriz Garcia Osma and Michael John Jones
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid and affiliation not provided to SSRN
Downloads 217 (193,947)
Citation 1

Abstract:

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headlines, impression management, opportunistic disclosure, press releases, prominence, voluntary disclosure

5.

Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information

European Accounting Review, Forthcoming
Number of pages: 70 Posted: 05 Jul 2019 Last Revised: 15 Dec 2019
Pablo Gomez Carrasco, Encarna Guillamon Saorin and Beatriz Garcia Osma
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid and Universidad Carlos III de Madrid
Downloads 210 (199,908)
Citation 3

Abstract:

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Corporate Social Responsibility (CSR); Stakeholder Management; Social Media; Twitter; Banking Industry

6.

The Confirmatory Role of Conditional Conservatism over Voluntary Disclosure

Number of pages: 56 Posted: 06 Apr 2022
Beatriz Garcia Osma, Encarna Guillamon Saorin and Facundo Mercado
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid and Warwick Business School
Downloads 89 (385,594)

Abstract:

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Conditional conservatism, Voluntary disclosure, Confirmatory role, Credibility

7.

Corporate Social Responsibility and Operational Inefficiency: A Dynamic Approach

Number of pages: 31 Posted: 25 Mar 2018
Encarna Guillamon Saorin, Magdalena Kapelko and Spiro E. Stefanou
Universidad Carlos III de Madrid, Wroclaw University of Economics and Business, Department of Logistics and Food & Resource Economics
Downloads 64 (463,138)

Abstract:

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Corporate Social Responsibility, Operational Inefficiency, Dynamic Technical Inefficiency, Data Envelopment Analysis

8.

Corporate Social Responsibility and Dynamic Productivity Change in the US Food and Beverage Manufacturing Industry

Agribusiness, 2021, Vol. 37, Issue 2, 286-305
Number of pages: 32 Posted: 28 Feb 2022
Magdalena Kapelko, Alfons G. J. M. Oude Lansink and Encarna Guillamon Saorin
Wroclaw University of Economics and Business, Department of Logistics, Wageningen University and Universidad Carlos III de Madrid
Downloads 9 (787,156)

Abstract:

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Corporate social responsibility, Input- and investment-specific dynamic productivity change, Data Envelopment Analysis, Food and beverage manufacturing industry

9.

Personal Values, Autonomy, and Self‐Efficacy: Evidence from Frontline Service Employees

International Journal of Selection and Assessment, Vol. 20, Issue 2, pp. 159-170, 2012
Number of pages: 12 Posted: 19 May 2012
Carlos Daniel Alves Sousa, Filipe Coelho and Encarna Guillamon Saorin
Durham University, affiliation not provided to SSRN and Universidad Carlos III de Madrid
Downloads 4 (836,230)
Citation 1

Abstract:

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10.

Impression Management and Non‐GAAP Disclosure in Earnings Announcements

Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 448-479, 2017
Number of pages: 32 Posted: 25 Apr 2017
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 3 (847,169)
Citation 6

Abstract:

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pro forma earnings, alternative performance measures, street earnings, disclosure tone, emphasis, sophisticated investors, shareholder protection

11.

Earnings Management and Impression Management

Posted: 30 Mar 2016
Encarna Guillamon Saorin, Beatriz Garcia Osma and Walter Aerts
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid and University of Antwerp

Abstract:

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Impression management, annual results press releases, voluntary disclosure, accruals earnings management, real earnings management

12.

Are Auditor Opinions on Internal Control Effectiveness Influenced by Corporate Social Responsibility?

Posted: 24 Aug 2014
Andres Guiral, Encarna Guillamon Saorin and Belen Blanco
Yonsei University, Universidad Carlos III de Madrid and The University of Adelaide

Abstract:

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auditing; internal control, material weaknesses, CSR, earnings quality