Juan M. García Lara

Universidad Carlos III de Madrid - Department of Business Administration

Calle Madrid 126

Getafe, Madrid, Madrid 28903

Spain

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 5,818

SSRN RANKINGS

Top 5,818

in Total Papers Downloads

10,641

SSRN CITATIONS

73

CROSSREF CITATIONS

198

Scholarly Papers (23)

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 and IESE Business School - University of Navarra
Downloads 2,645 (7,303)
Citation 33

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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 and IESE Business School - University of Navarra
Downloads 2,200 (9,819)
Citation 9

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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 and IESE Business School - University of Navarra
Downloads 1,133 (27,289)
Citation 4

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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 and IESE Business School - University of Navarra
Downloads 1,004 (32,452)
Citation 4

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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 and IESE Business School - University of Navarra
Downloads 872 (39,592)
Citation 2

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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 and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 518 (77,906)
Citation 2

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

7.
Downloads 433 ( 96,446)
Citation 29

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 and IESE Business School - University of Navarra
Downloads 428 (96,927)

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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 and IESE Business School - University of Navarra
Downloads 5 (892,497)
Citation 2

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8.

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, University of Valencia - Department of Accounting and University of Bristol - Business School
Downloads 397 (106,990)
Citation 8

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

9.
Downloads 344 (125,184)

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 113 (340,654)

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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 231 (187,130)

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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

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 241 (180,119)
Citation 1

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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 163 (256,314)

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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 3 (919,471)
Citation 2

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earnings quality, foreign investors, institutional investors, ownership structure

12.
Downloads 164 (254,525)
Citation 13

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 Stevens Institute of Technology
Downloads 163 (256,314)

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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 Stevens Institute of Technology
Downloads 1 (951,704)
Citation 3

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segment disclosure, earnings quality, forecast error, cost of capital

13.

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 Bank of Spain
Downloads 131 (304,456)

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

14.

Narrative Conservatism

Number of pages: 63 Posted: 22 Jul 2021
Juan M. García Lara, Beatriz Garcia Osma and Fengzhi Zhu
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 122 (320,819)

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Narrative Disclosure, Narrative Conservatism, Conservatism, Timeliness, Tone, Completeness, Textual Analysis

15.

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
Kean University-Wenzhou and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 119 (326,610)
Citation 1

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16.

Demand-Driven Corporate Social Responsibility and Accounting Quality: Evidence on Symbolic vs Substantive Change after Large Technological Disasters

Number of pages: 53 Posted: 09 Aug 2021
Juan M. García Lara, Beatriz Garcia Osma and Irina Gazizova
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid and Stockholm School of Economics
Downloads 109 (347,246)

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Environmental disaster, Symbolic CSR, Substantive CSR, CSR demand, Financial reporting quality, Disclosure quality.

17.

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 and Jaume I University - Department of Finance and Accounting
Downloads 17 (738,703)
Citation 1

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18.

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

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 and University of Valencia - Department of Accounting
Downloads 16 (747,360)
Citation 1

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19.

Do Price-earnings Multiples for Firms with Patterns of Increasing Earnings Vary with the Quality of the Earnings Pattern?

Liu, S.-P. & J. M. García Lara “Do Price-earnings Multiples for Firms with Patterns of Increasing Earnings Vary with the Quality of the Earnings Pattern?” (July 29, 2022). Forthcoming in REFC – Spanish Journal of Finance and Accounting. , Available at SSRN
Number of pages: 62 Posted: 21 Sep 2022 Last Revised: 25 Sep 2022
Su-Ping Liu and Juan M. García Lara
Kean University-Wenzhou and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 10 (814,753)

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earnings pattern; cash flow pattern; benchmark beating; earnings management; real activities manipulation; P/E ratio; fundamental analysis; financial reporting

20.

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 Stevens Institute of Technology

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

21.

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 and IESE Business School - University of Navarra

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Conditional conservatism, corporate governance, managerial discretion

22.

Balance Sheet vs. Earnings Conservatism in Europe

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

23.

CEO industry tournaments and conditional conservatism

Mahmoud Gad, Juan M. García Lara, Trang Nguyen and Mariano Scapin
Lancaster University - Lancaster University Management School, Universidad Carlos III de Madrid - Department of Business Administration, University of Glasgow and University of Bristol - Business School

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Industry tournament, conditional conservatism, pay gap, debt contracting