Encarna Guillamon Saorin

Universidad Carlos III de Madrid

Assistant Professor

CL. de Madrid 126

Madrid, Madrid 28903

Spain

  • Universidad Carlos III de Madrid

SCHOLARLY PAPERS

11

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3,552

TOTAL CITATIONS
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Top 29,683

in Total Papers Citations

33

Scholarly Papers (11)

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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 1,243 (33,728)
Citation 18

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Impression management, press releases, content analysis

2.

CEO Career Concerns, Optimism and Accuracy in Disclosure Tone

Number of pages: 51 Posted: 10 May 2018 Last Revised: 17 Mar 2022
Andrea Bafundi, Beatriz Garcia Osma, Cristina Grande-Herrera and Encarna Guillamon Saorin
Universidad Carlos III Madrid, Universidad Carlos III de Madrid, Comillas Pontifical University - Faculty of Economics and Business Administration and Universidad Carlos III de Madrid
Downloads 639 (83,640)

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

3.

Impression Management and Non-GAAP Disclosure in Earnings Announcement

Downloads 582 (94,149)

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 385 (152,933)

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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 197 (304,200)

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

4.

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 288 (210,964)
Citation 9

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

5.

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 264 (230,418)
Citation 4

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

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 242 (251,314)
Citation 1

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Conditional conservatism, Voluntary disclosure, Confirmatory role, Credibility

7.

Quarterly Earnings Guidance and Real Earnings Management

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 50 Posted: 09 Nov 2022 Last Revised: 24 Dec 2022
Facundo Mercado, Beatriz Garcia Osma and Encarna Guillamon Saorin
Warwick Business School, Universidad Carlos III de Madrid and Universidad Carlos III de Madrid
Downloads 140 (408,865)

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Management earnings forecasts, frequent guidance, real earnings management, short-termism

8.

Corporate Social Responsibility and Operational Inefficiency: A Dynamic Approach

Sustainability, 2019, Vol. 10, Issue 7, 2277
Number of pages: 31 Posted: 25 Mar 2018 Last Revised: 28 Oct 2022
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 97 (536,797)

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

9.

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 Last Revised: 28 Oct 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 57 (723,415)
Citation 1

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

10.

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

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

11.

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

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