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Beatriz Garcia Osma

Universidad Carlos III de Madrid - Department of Business Administration

Calle Madrid 126

Getafe, Madrid, Madrid 28903

Spain

  • Universidad Carlos III de Madrid - Department of Business Administration

SCHOLARLY PAPERS

27

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Top 2,266

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13,732

CITATIONS

15

Scholarly Papers (27)

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1.

Accounting Conservatism and Firm Investment Efficiency

Journal of Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 16 Apr 2009 Last Revised: 07 Jul 2015
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2,326 (4,977)

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Conservatism; asymmetric timeliness of earnings; investment efficiency; overinvestment; underinvestment

2.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam and Thomas Jeanjean
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,022 (6,275)

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Capital providers; Conceptual framework; Financial reporting information

3.

Conditional Conservatism and the Limits to Earnings Management

Number of pages: 60 Posted: 23 Oct 2012 Last Revised: 03 Jun 2018
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 1,642 (8,940)

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conservatism, earnings asymmetric timeliness, earnings management, manipulation of real operating activities

4.

Conditional Conservatism and Cost of Capital

Forthcoming in Review of Accounting Studies, Vol. 16, No. 2, June 2011
Number of pages: 42 Posted: 29 Jan 2010 Last Revised: 24 Mar 2010
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 1,060 (17,839)

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Conditional conservatism, asymmetric reporting, cost of capital, information precision, uncertainty

5.

Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

European Accounting Review, Forthcoming
Number of pages: 40 Posted: 10 Jul 2007
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 942 (21,253)

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Conservatism, Governance, CEO, Board of Directors, Earnings Timeliness, Spain

6.

Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality

Number of pages: 56 Posted: 06 Jan 2011
Beatriz Garcia Osma and Peter F. Pope
Universidad Carlos III de Madrid - Department of Business Administration and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 831 (25,577)
Citation 1

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Mandatory IFRS adoption, earnings quality, enforcement, IFRS transition adjustments

7.

Information Consequences of Accounting Conservatism

European Accounting Review, Forthcoming
Number of pages: 41 Posted: 01 Sep 2011 Last Revised: 10 Dec 2013
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 830 (25,623)

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Accounting conservatism, asymmetric reporting, information asymmetry, information precision

8.

The Usefulness of Financial Accounting Information: Evidence from the Field

Number of pages: 114 Posted: 28 Jul 2017 Last Revised: 18 May 2018
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen and Shahed Imam
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 655 (35,944)

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Decision Usefulness, Financial Reporting Objectives, Investment Professionals, Relevance, Representational Faithfulness

9.

Board Independence and Real Earnings Management: The Case of R&D Expenditure

Downloads 643 ( 36,314)

Board Independence and Real Earnings Management: The Case of R&D Expenditure

Corporate Governance: An International Review, Forthcoming
Number of pages: 36 Posted: 24 May 2008
Beatriz Garcia Osma
Universidad Carlos III de Madrid - Department of Business Administration
Downloads 642 (35,852)

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real earnings management, board independence, R&D expenditure

Board Independence and Real Earnings Management: The Case of R&D Expenditure

Corporate Governance: An International Review, Vol. 16, Issue 2, pp. 116-131, March 2008
Number of pages: 16 Posted: 29 May 2008
Beatriz Garcia Osma
Universidad Carlos III de Madrid - Department of Business Administration
Downloads 1 (622,780)
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10.

Earnings Quality in Ex-Post Failed Firms

Accounting and Business Research, Forthcoming
Number of pages: 48 Posted: 06 Dec 2008
Juan M. García Lara, Beatriz Garcia Osma and Evi Neophytou
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 482 (52,565)

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firm failure, accruals management, real earnings management, conditional conservatism, earnings quality, bankruptcy

11.

The Economic Determinants of Conditional Conservatism

Downloads 407 ( 64,738)
Citation 1

The Economic Determinants of Conditional Conservatism

Number of pages: 60 Posted: 18 Nov 2008
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 405 (64,519)

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Conservatism, contracting, taxation, political costs, litigation risk

The Economic Determinants of Conditional Conservatism

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 336-372, April/May 2009
Number of pages: 37 Posted: 12 May 2009
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra
Downloads 2 (610,606)
Citation 1
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12.

R&D Expenditure and Earnings Targets

European Accounting Review, Forthcoming
Number of pages: 37 Posted: 20 Feb 2008
Beatriz Garcia Osma and Steven Young
Universidad Carlos III de Madrid - Department of Business Administration and Lancaster University - Department of Accounting and Finance
Downloads 398 (66,541)

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R&D expenditure, real earnings management, earnings targets, valuation

13.

The Monitoring Role of Female Directors Over Accounting Quality

Journal of Corporate Finance, Forthcoming
Number of pages: 48 Posted: 16 Feb 2016 Last Revised: 30 May 2017
Juan M. García Lara, Beatriz Garcia Osma, Araceli Mora and Mariano Scapin
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Bristol - School of Economics, Finance and Management
Downloads 276 (100,740)

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Gender, board of directors, accounting quality, earnings management, corporate governance

14.

Debt Pressure and Interactive Use of Control Systems: Effects on Cost of Debt

Management Accounting Research, Forthcoming
Number of pages: 67 Posted: 04 Jan 2016 Last Revised: 30 Oct 2017
Beatriz Garcia Osma, Jacobo Gomez-Conde and Elena de las Heras
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Autonoma de Madrid and Universidad Autónoma de Madrid
Downloads 252 (110,740)

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debt pressure; interactive use; management accounting and control systems; cost of debt; innovation; levers of control

15.

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 - Department of Business Administration and affiliation not provided to SSRN
Downloads 190 (146,469)

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

16.

Strategic Accounting Choice Around Firm-Level Labor Negotiations

Number of pages: 54 Posted: 24 Nov 2010 Last Revised: 18 Sep 2014
Beatriz Garcia Osma, Araceli Mora and Ana María Sabater Marcos
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and Miguel Hernandez University
Downloads 166 (164,440)

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Accounting choice, earnings quality, strategic timing, labor bargaining, investment efficiency

17.

Insider Trading Restrictions and Earnings Management

Number of pages: 51 Posted: 31 Mar 2017 Last Revised: 03 Aug 2018
Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
Universidad Carlos III de Madrid - Department of Business Administration, Fundación Instituto de Empresa, S.L. - IE Business School and University of London - Birkbeck College
Downloads 162 (167,984)

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Insider trading, earnings management, real earnings management, corporate governance

18.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 66 Posted: 06 May 2016 Last Revised: 03 Feb 2018
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Elena de las Heras and Simona Rusanescu
Universidad Carlos III de Madrid - Department of Business Administration, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen
Downloads 157 (172,566)

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opinion-shopping; audit firm switches; audit partner switches; modified audit opinion

19.

Public Oversight Systems for Statutory Auditors in the European Union

European Journal of Law and Economics, Forthcoming
Number of pages: 52 Posted: 23 Aug 2014 Last Revised: 02 Jun 2017
Beatriz Garcia Osma, Ana Gisbert and Elena de las Heras
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 115 (220,888)

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Auditing, Directive 2006/43/EU, Institutional differences, Oversight systems, Disciplinary systems, Harmonization, Accounting.

20.

Optimistic Disclosure Tone and CEO Career Concerns

Number of pages: 65 Posted: 10 May 2018
Beatriz Garcia Osma, Cristina Grande-Herrera and Encarna Guillamon Saorin
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid
Downloads 81 (280,789)

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Narrative disclosure tone, CEO career concerns, CEO ability, Financial reporting quality

21.

Prudential Supervisors’ Independence and Income Smoothing in European Banks

Number of pages: 51 Posted: 16 May 2018
Beatriz Garcia Osma, Araceli Mora and Luis Porcuna-Enguix
Universidad Carlos III de Madrid - Department of Business Administration, University of Valencia - Department of Accounting and University of Valencia
Downloads 32 (431,232)

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Income Smoothing; Prudential Supervisors; Independent Supervisors; European Banking Industry; IAS 39; Single Supervisory Mechanism

22.

Accounting Quality in Railway Companies During the 19th and 20th Centuries: The Case of Spanish NORTE and MZA

Accounting and Business Research, Forthcoming
Number of pages: 63 Posted: 12 Jun 2018 Last Revised: 21 Jun 2018
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Autónoma de Madrid
Downloads 22 (471,181)

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Accounting history, Accounting quality, Railway Accounting, Earnings Persistence, Spanish Railways

23.

Effects of Database Choice on International Accounting Research

Abacus, Vol. 42, No. 3-4, pp. 426-454, September 2006
Number of pages: 29 Posted: 17 Oct 2006
Juan M. García Lara, Beatriz Garcia Osma and Belen Gill-de-Albornoz
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Jaume I University - Department of Finance and Accounting
Downloads 17 (498,310)
Citation 1
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24.

Discussion of the Effect of Earnings Management on the Asymmetric Timeliness of Earnings

Journal of Business Finance & Accounting, Vol. 32, No. 3-4, pp. 691-726, April 2005
Number of pages: 30 Posted: 28 Apr 2005
Juan M. García Lara, Beatriz Garcia Osma and Araceli Mora
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and University of Valencia - Department of Accounting
Downloads 14 (514,556)
Citation 12
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25.

The Effect of the Board Composition and its Monitoring Committees on Earnings Management: Evidence from Spain

Corporate Governance: An International Review, Vol. 15, Issue 6, pp. 1413-1428, November 2007
Number of pages: 16 Posted: 13 Dec 2007
Beatriz Garcia Osma and Belén Gill-de-Albornoz Noguer
Universidad Carlos III de Madrid - Department of Business Administration and affiliation not provided to SSRN
Downloads 10 (536,420)
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26.

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 - Department of Business Administration and University of Antwerp

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

27.

Accounting Conservatism and Corporate Governance

Review of Accounting Studies, Forthcoming
Posted: 07 Nov 2007
Juan M. García Lara, Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra

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Conditional conservatism, corporate governance, managerial discretion