Beatriz García Osma

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The Economic Determinants of Conditional Conservatism

Juan M. García Lara, Beatriz García Osma, Fernando Peñalva, 2009 .

Prudential Supervisors’ Independence and Income Smoothing in European Banks

Beatriz García Osma, Araceli Mora, Luis Porcuna-Enguix, 2019, Journal of Banking & Finance.

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

Araceli Mora, Juan M. García Lara, Beatriz García Osma, 2005 .

Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information

Beatriz García Osma, Encarna Guillamón-Saorín, Pablo Gomez-Carrasco, 2020 .

Strategic Accounting Choice Around Firm-Level Labor Negotiations

Beatriz García Osma, Araceli Mora, Ana M. Sabater, 2010 .

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

Jacobo Gomez-Conde, Beatriz García Osma, Elena de las Heras, 2016 .

Information Consequences of Accounting Conservatism

Juan M. García Lara, Beatriz García Osma, Fernando Peñalva, 2013 .

Information Consequences of Accounting Conservatism

Juan M. García Lara, Beatriz García Osma, Fernando Peñalva, 2013 .

Public Oversight Systems for Statutory Auditors in the European Union

Beatriz García Osma, Elena de las Heras, Ana Gisbert, 2014 .

Public oversight systems for statutory auditors in the European Union

Beatriz García Osma, Ana Gisbert, Elena de las Heras Cristóbal, 2014, European Journal of Law and Economics.

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

Juan M. García Lara, Beatriz García Osma, I. Gazizova, 2021 .

The role of users’ engagement in shaping financial reporting: should activists target accounting more?

Beatriz García Osma, Cristina Grande-Herrera, 2021, SSRN Electronic Journal.

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

Jacobo Gomez-Conde, Beatriz García Osma, Elena de las Heras, 2016, Management Accounting Research.

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

Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, Beatriz García Osma, 2020, SSRN Electronic Journal.

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

Mark A. Clatworthy, Beatriz García Osma, Thomas Jeanjean, 2014 .

Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA

Beatriz García Osma, Beatriz Santos-Cabalgante, Domi Romero Fúnez, 2018, Accounting and Business Research.

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

Beatriz García Osma, Domi Romero, Beatriz Santos-Cabalgante, 2018 .

The Monitoring Role of Female Directors Over Accounting Quality

Juan M. García Lara, Beatriz García Osma, Araceli Mora, 2016 .

Firm Efforts to Improve Employee Quality and Corporate Investment Efficiency

Beatriz García Osma, Seraina C. Anagnostopoulou, Argyro Avgoustaki, 2020 .

Accounting Conservatism and Firm Investment Efficiency

Juan M. García Lara, Beatriz García Osma, Fernando Peñalva, 2010 .

Accounting conservatism and corporate governance

Juan M. García Lara, Beatriz García Osma, Fernando Peñalva, 2009 .

Conditional conservatism and cost of capital

Juan M. García Lara, Beatriz García Osma, Fernando Peñalva, 2010 .

Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information

Beatriz García Osma, Encarna Guillamón-Saorín, Pablo Gomez-Carrasco, 2019, European Accounting Review.

Till Concessionary Reversals Do Us Part: Earnings Management and the Accounting for Public Aids in Early Railway Companies

Beatriz García Osma, Domi Romero, Beatriz Santos-Cabalgante, 2021 .

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

Beatriz García Osma, 2008 .

The Usefulness of Financial Accounting Information: Evidence from the Field

Mark A. Clatworthy, Beatriz García Osma, Joachim Gassen, 2017, The Accounting Review.

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

Beatriz García Osma, B. Noguer, 2007 .

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

Beatriz García Osma, I. Clacher, Elvira Scarlat, 2021, Journal of Corporate Finance.

Quarterly Earnings Guidance and Real Earnings Management

Beatriz García Osma, Encarna Guillamon Saorin, Facundo Mercado, 2022, SSRN Electronic Journal.

Accounting Conservatism and the Profitability of Corporate Insiders

Beatriz García Osma, A. Khalilov, 2019, Journal of Business Finance & Accounting.

Public oversight systems for statutory auditors in the European Union

Beatriz García Osma, Ana Gisbert, Elena Heras Cristóbal, 2014 .

Conditional Conservatism and the Limits to Earnings Management

Juan M. García Lara, Beatriz García Osma, Fernando Penalva, 2019, Journal of Accounting and Public Policy.

Optimistic Disclosure Tone and CEO Career Concerns

Beatriz García Osma, Encarna Guillamon Saorin, Cristina Grande-Herrera, 2018 .

Insider trading restrictions and earnings management

Beatriz García Osma, Elvira Scarlat, Karin Shields, 2019, Accounting and Business Research.

Dissemination of Accounting Research

Beatriz García Osma, Araceli Mora, Jochen Pierk, 2023, SSRN Electronic Journal.

Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)

Beatriz García Osma, Beatriz Santos-Cabalgante, Domi Romero Fúnez, 2023, Accounting and Business Research.

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

Beatriz García Osma, Domi Romero, Beatriz Santos-Cabalgante, 2018 .