Juan M. García Lara

Universidad Carlos III de Madrid - Department of Business Administration

Calle Madrid 126

Getafe, Madrid, Madrid 28903

Spain

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 4,152

SSRN RANKINGS

Top 4,152

in Total Papers Downloads

9,371

CITATIONS

14

Scholarly Papers (19)

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 2,403 (5,152)

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

2.

Conditional Conservatism and the Limits to Earnings Management

Number of pages: 66 Posted: 23 Oct 2012 Last Revised: 08 Jun 2019
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 1,814 (8,311)

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

3.

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 1,074 (19,029)

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

4.

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 969 (22,165)

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

5.

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 837 (27,387)

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Accounting conservatism, asymmetric reporting, information asymmetry, information precision

6.

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 489 (55,824)

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

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 412 (68,231)

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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 (654,918)
Citation 1
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8.
Downloads 315 ( 93,795)

Earnings: Concepts vs. Reported

Journal of Law Finance and Accounting, Forthcoming
Number of pages: 57 Posted: 13 Sep 2016 Last Revised: 13 Mar 2017
Hellenic Open University, Universidad Carlos III de Madrid - Department of Business Administration, Hong Kong Polytechnic University - School of Accounting and Finance and University of Manchester - Manchester Business School
Downloads 92 (276,905)

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Permanent earnings, Economic Earnings, Firm valuation, Earnings yields

Permanent Earnings vs. Reported Earnings: Does the Average Difference Approximate Zero?

Number of pages: 46 Posted: 06 Feb 2012 Last Revised: 30 Jul 2018
Hellenic Open University, Universidad Carlos III de Madrid - Department of Business Administration, Hong Kong Polytechnic University - School of Accounting and Finance and University of Manchester - Manchester Business School
Downloads 223 (134,027)

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Permanent earnings, economic earnings, reported earnings, short term risk free rate of interest, Fed model, earnings growth and risk cancelling out, industrial firms, financial firms

9.

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 297 (99,973)

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

10.

On the Development of an Efficient Deflator for the Estimation of Accounting-Based Valuation Models

Number of pages: 27 Posted: 30 Mar 2009 Last Revised: 23 Sep 2009
Juan M. García Lara, Christos A. Grambovas and Martin Walker
Universidad Carlos III de Madrid - Department of Business Administration, Hellenic Open University and University of Manchester - Manchester Business School
Downloads 231 (129,894)

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11.
Downloads 145 (197,321)
Citation 1

Segment Disclosure and Cost of Capital

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 45 Posted: 19 Jan 2012 Last Revised: 23 Jan 2015
Belen Blanco, Juan M. García Lara and Josep A. Tribo
The University of Adelaide, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 145 (197,842)
Citation 1

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Segment disclosure, earnings quality, diversification, information asymmetries, forecast error, cost of capital

Segment Disclosure and Cost of Capital

Journal of Business Finance & Accounting, Vol. 42, Issue 3-4, pp. 367-411, 2015
Number of pages: 45 Posted: 14 May 2015
Belen Blanco, Juan M. García Lara and Josep A. Tribo
The University of Adelaide, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 0
Citation 1
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segment disclosure, earnings quality, forecast error, cost of capital

12.

The Effects of Information Differences Among Investors on the Role of Earnings Quality in Facilitating Corporate Investment

Number of pages: 54 Posted: 26 Jun 2015
Juana Aledo Martinez, Juan M. García Lara and Maria T. Gonzalez-Perez
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Complutense de Madrid - Colegio Universitario de Estudios Financieros (CUNEF)
Downloads 122 (225,960)

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Earnings quality, Information asymmetry, Probability of informed trading, Corporate Investment.

The Role of Foreign Shareholders in Disciplining Financial Reporting

Forthcoming, Journal of Business Finance and Accounting
Number of pages: 62 Posted: 10 Feb 2017
Christof Beuselinck, Belen Blanco and Juan M. García Lara
Catholic University of Lille - IESEG School of Management, The University of Adelaide and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 120 (229,881)

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earnings quality; foreign investors; institutional investors; ownership structure

The Role of Foreign Shareholders in Disciplining Financial Reporting

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 558-592, 2017
Number of pages: 35 Posted: 05 May 2017
Christof Beuselinck, Belen Blanco and Juan M. García Lara
Catholic University of Lille - IESEG School of Management, The University of Adelaide and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 1 (669,179)
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earnings quality, foreign investors, institutional investors, ownership structure

14.

Market Rewards to Patterns of Increasing Earnings: Do Cash Flow Patterns, Accruals Manipulation and Real Activities Manipulation Matter?

Number of pages: 38 Posted: 09 Jan 2015 Last Revised: 10 Jul 2015
Su-Ping Liu and Juan M. García Lara
Universitat Autònoma de Barcelona and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 109 (245,359)

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15.

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 (528,936)
Citation 1
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16.

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 (546,291)
Citation 11
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17.

The Role of Segment Disclosure in Corporate Governance and its Effect on Firm Investment Efficiency

Posted: 25 Jul 2010
Belen Blanco, Juan M. García Lara and Josep A. Tribo
The University of Adelaide, Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid - Department of Business Administration

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Segment Disclosure, Investment Efficiency, Corporate Governance, Overinvestment, Underinvestment, Cash Flow Sensitivity

18.

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

19.

Balance Sheet vs. Earnings Conservatism in Europe

European Accounting Review, Vol. 13, No. 2, pp. 261-292, 2004
Posted: 03 Jun 2004
Juan M. García Lara and Araceli Mora
Universidad Carlos III de Madrid - Department of Business Administration and University of Valencia - Department of Accounting

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Capital Markets, Harmonisation, Earnings properties