Beatriz Garcia Osma

Universidad Carlos III de Madrid

Calle Madrid 126

Getafe, Madrid, Madrid 28903

Spain

European Corporate Governance Institute (ECGI)

c/o the Royal Academies of Belgium

Rue Ducale 1 Hertogsstraat

1000 Brussels

Belgium

  • Universidad Carlos III de Madrid

  • European Corporate Governance Institute (ECGI)

SCHOLARLY PAPERS

41

DOWNLOADS
Rank 3,048

SSRN RANKINGS

Top 3,048

in Total Papers Downloads

23,556

TOTAL CITATIONS
Rank 4,360

SSRN RANKINGS

Top 4,360

in Total Papers Citations

246

Scholarly Papers (41)

Actions:
Email selected abstracts
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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra
Downloads 2,902 (9,515)
Citation 33

Abstract:

Loading...

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 A. Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam, Thomas Jeanjean and Thomas Jeanjean
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School
Downloads 2,764 (10,303)
Citation 16

Abstract:

Loading...

Capital providers; Conceptual framework; Financial reporting information

3.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review 96 (6): 73-102
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 24 Nov 2021
Stefano Cascino, Mark A. Clatworthy, Beatriz Garcia Osma, Joachim Gassen and Shahed Imam
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 2,607 (11,323)
Citation 12

Abstract:

Loading...

Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness

4.

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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra
Downloads 2,315 (13,714)
Citation 18

Abstract:

Loading...

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

5.

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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra
Downloads 1,215 (36,740)
Citation 4

Abstract:

Loading...

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

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 and London School of Economics & Political Science (LSE)
Downloads 1,101 (42,549)
Citation 15

Abstract:

Loading...

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

7.

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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra
Downloads 1,073 (44,118)
Citation 13

Abstract:

Loading...

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

8.

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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra
Downloads 924 (54,275)
Citation 8

Abstract:

Loading...

Accounting conservatism, asymmetric reporting, information asymmetry, information precision

9.

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 669 (83,326)

Abstract:

Loading...

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

10.

Management Control Systems and Real Earnings Management: Effects on Firm Performance

Management Accounting Research
Number of pages: 65 Posted: 16 Sep 2019 Last Revised: 05 Apr 2024
Beatriz Garcia Osma, Jacobo Gomez-Conde and Ernesto Lopez-Valeiras
Universidad Carlos III de Madrid, Universidad Autónoma de Madrid - Accounting Department and Universidade de Vigo
Downloads 615 (92,785)
Citation 3

Abstract:

Loading...

Real earnings management, Management control systems, Interactive use, Levers of control

11.

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, Universidad Carlos III de Madrid and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 593 (97,207)
Citation 6

Abstract:

Loading...

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

12.

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, Universidad Carlos III de Madrid, University of Valencia - Department of Accounting and University of Bristol Business School
Downloads 530 (111,925)
Citation 40

Abstract:

Loading...

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

13.

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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra
Downloads 468 (130,080)
Citation 10

Abstract:

Loading...

Conservatism, contracting, taxation, political costs, litigation risk

14.

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 and Lancaster University - Department of Accounting and Finance
Downloads 449 (136,827)
Citation 14

Abstract:

Loading...

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

15.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 63 Posted: 06 May 2016 Last Revised: 01 Mar 2021
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Elena de las Heras and Simona Rusanescu
Universidad Carlos III de Madrid, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing
Downloads 416 (149,514)
Citation 1

Abstract:

Loading...

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

16.

Accounting Conservatism and the Profitability of Corporate Insiders

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 60 Posted: 22 Apr 2019 Last Revised: 16 Jan 2020
Akram Khalilov and Beatriz Garcia Osma
BI Norwegian Business School and Universidad Carlos III de Madrid
Downloads 395 (158,571)
Citation 10

Abstract:

Loading...

conditional conservatism, unconditional conservatism, insider trading sales and purchases, profitability from insider trading

17.

Insider Trading Restrictions and Earnings Management

Accounting and Business Research
Number of pages: 56 Posted: 31 Mar 2017 Last Revised: 03 Jun 2020
Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
Universidad Carlos III de Madrid, IE Business School, IE University and University of London - Birkbeck College
Downloads 393 (159,478)
Citation 2

Abstract:

Loading...

Insider trading, voluntary insider trading restrictions, earnings management, real earnings management, corporate governance

18.

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

Management Accounting Research
Number of pages: 67 Posted: 04 Jan 2016 Last Revised: 07 Apr 2024
Beatriz Garcia Osma, Jacobo Gomez-Conde and Elena de las Heras
Universidad Carlos III de Madrid, Universidad Autónoma de Madrid - Accounting Department and Universidad Autónoma de Madrid
Downloads 353 (179,633)
Citation 3

Abstract:

Loading...

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

19.

Shareholder Voting and Disclosure in M&As

European Corporate Governance Institute – Finance Working Paper No. 879/2023
Number of pages: 72 Posted: 25 Jan 2023 Last Revised: 13 Apr 2023
Tan Do, Beatriz Garcia Osma, Anna Toldrà-Simats and Fengzhi Zhu
Bayes Business School (formerly Cass), City, University of London, Universidad Carlos III de Madrid, Universidad Carlos III de Madrid and University of Glasgow
Downloads 305 (210,235)

Abstract:

Loading...

shareholder voting, disclosure, information asymmetry, M&As

20.

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 302 (212,469)
Citation 7

Abstract:

Loading...

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

21.

Accounting Conservatism and the Agency Problems of Overvalued Equity

Number of pages: 56 Posted: 28 Oct 2022 Last Revised: 25 Jan 2024
Juan M. García Lara, Beatriz Garcia Osma and Akram Khalilov
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid and BI Norwegian Business School
Downloads 281 (229,159)

Abstract:

Loading...

conditional conservatism, overvalued equity, duration of equity overvaluation, abnormal short interest, short sale constraints, rewards from target beating

22.

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 278 (231,650)
Citation 4

Abstract:

Loading...

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

23.

Demand-driven Corporate Social Responsibility: Symbolic versus Substantive Change after Environmental Disasters 

Number of pages: 51 Posted: 09 Aug 2021 Last Revised: 26 Feb 2025
Juan M. García Lara, Beatriz Garcia Osma, Irina Gazizova and Akram Khalilov
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid, Stockholm School of Economics and BI Norwegian Business School
Downloads 277 (232,534)

Abstract:

Loading...

Environmental disaster, Symbolic CSR, Substantive CSR, Impression Management

24.

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 271 (237,842)
Citation 1

Abstract:

Loading...

Conditional conservatism, Voluntary disclosure, Confirmatory role, Credibility

25.

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, Universidad Carlos III de Madrid and University of Glasgow
Downloads 242 (266,417)

Abstract:

Loading...

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

26.

The Role of Users’ Engagement in Shaping Financial Reporting: Should Activists Target Accounting More?

Accounting and Business Research, Forthcoming
Number of pages: 52 Posted: 25 Mar 2021 Last Revised: 27 Apr 2021
Beatriz Garcia Osma and Cristina Grande-Herrera
Universidad Carlos III de Madrid and Comillas Pontifical University - Faculty of Economics and Business Administration
Downloads 240 (268,559)

Abstract:

Loading...

Accounting engagement, activism, information production costs, information acquisitions costs; users’ information needs, information complexity, information overload

27.

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, University of Valencia - Department of Accounting and Miguel Hernandez University
Downloads 219 (293,427)
Citation 4

Abstract:

Loading...

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

28.

Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading

European Corporate Governance Institute – Finance Working Paper No. 758/2021
Number of pages: 68 Posted: 01 Jul 2020 Last Revised: 29 Jul 2021
Iain Clacher, Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
University of Leeds - Faculty of Business, Universidad Carlos III de Madrid, IE Business School, IE University and University of London - Birkbeck College
Downloads 210 (305,369)

Abstract:

Loading...

Gender, Information Asymmetry, Insider Trading, Social Commonalities, Homophily

29.

Prudential Supervisors’ Independence and Income Smoothing in European Banks

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 16 May 2018 Last Revised: 01 May 2019
Beatriz Garcia Osma, Araceli Mora and Luis Porcuna-Enguix
Universidad Carlos III de Madrid, University of Valencia - Department of Accounting and University of Valencia
Downloads 204 (313,951)
Citation 16

Abstract:

Loading...

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

30.

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, Independent and Universidad Autónoma de Madrid
Downloads 194 (328,747)
Citation 5

Abstract:

Loading...

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

31.

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 152 (407,417)

Abstract:

Loading...

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

32.

Financial Reporting Regulation and Management Control Systems

Number of pages: 77 Posted: 15 Apr 2024
Beatriz Garcia Osma, Jacobo Gomez-Conde and Araceli Mora
Universidad Carlos III de Madrid, Universidad Autónoma de Madrid - Accounting Department and University of Valencia - Department of Accounting
Downloads 133 (453,352)

Abstract:

Loading...

Externalities of financial reporting, MCS change, Post-implementation review, Regulatory cost-benefit analysis

33.

Dissemination of Accounting Research

European Accounting Review, https://doi.org/10.1080/09638180.2023.2276215
Number of pages: 48 Posted: 30 Oct 2023 Last Revised: 08 Jan 2024
Beatriz Garcia Osma, Araceli Mora and Jochen Pierk
Universidad Carlos III de Madrid, University of Valencia - Department of Accounting and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 130 (461,770)

Abstract:

Loading...

34.

Dividend Policy Dispute In A Context of Concessionaire Companies: The Role of Accounting In The Case of Spanish Railway Companies (1920-1930)

Number of pages: 59 Posted: 07 Jul 2020 Last Revised: 19 Jun 2024
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid and Universidad Autónoma de Madrid
Downloads 123 (482,232)

Abstract:

Loading...

Agency Theory, Concessionary regime, Dividend policy, Railway accounting choice, political bargaining

35.

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: 01 May 2019
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero
Universidad Autónoma de Madrid, Universidad Carlos III de Madrid and Universidad Autónoma de Madrid
Downloads 80 (645,073)
Citation 1

Abstract:

Loading...

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

36.

Comparative Analysis Of Oversight Information Of Public Oversight Bodies For Statutory Auditors Published In Member States (EU)

Instituto de Contabilidad y Auditoría de Cuentas (ICAC) - Paper series, October 2021
Number of pages: 41 Posted: 15 Dec 2022
Ana Gisbert, Begoña Navallas, Beatriz Garcia Osma, Pablo Gomez Carrasco, Jacobo Gomez-Conde and Beatriz Santos-Cabalgante
Independent, Universidad Autónoma de Madrid, Universidad Carlos III de Madrid, Universidad Autónoma de Madrid, Universidad Autónoma de Madrid - Accounting Department and Universidad Autónoma de Madrid
Downloads 57 (770,468)

Abstract:

Loading...

Public Oversight Bodies for Statutory Auditors (POBSA), Directive 2014/56/EU, Regulation (EU) No. 537/2014

37.

Consolidation in National Accounts: Implications for Municipal Enterprises

Number of pages: 59 Posted: 18 Oct 2024 Last Revised: 30 Oct 2024
Christina Dargenidou, Marta de Vicente-Lama and Beatriz Garcia Osma
University of Exeter Business School, Universidad Loyola Andalucía and Universidad Carlos III de Madrid
Downloads 39 (910,720)

Abstract:

Loading...

Consolidation, Government Accounts, Real Effects of Consolidation Regime, Real Earnings Management

38.

Strategic Regulatory Compliance and Information Quality

Number of pages: 54 Posted: 18 Jun 2024 Last Revised: 20 Feb 2025
Fabrizio Di Meo, Beatriz Garcia Osma and Cristina Grande-Herrera
University of Alcala - Faculty of Economic Science and Business Studies, Universidad Carlos III de Madrid and Comillas Pontifical University - Faculty of Economics and Business Administration
Downloads 37 (929,334)

Abstract:

Loading...

endogenous compliance, compliance strategies, financial reporting quality, board independence

39.

Access Requirements to the Auditing Profession in the Member States of the EU: France, Germany, Italy, Ireland, Portugal and Spain

Instituto de Contabilidad y Auditoría de Cuentas - Paper series
Posted: 17 Feb 2023 Last Revised: 13 Mar 2024
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Ana Gisbert and Begoña Navallas
Universidad Carlos III de Madrid, Jaume I University - Department of Finance and Accounting, Independent and Universidad Autónoma de Madrid

Abstract:

Loading...

Auditing, Accounting Profession, EU, Member States regulation

40.

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:

Loading...

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

41.

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, Universidad Carlos III de Madrid and IESE Business School - University of Navarra

Abstract:

Loading...

Conditional conservatism, corporate governance, managerial discretion