The data shown for the Universidad Carlos III de Madrid are partial, as they are intended to answer 2 questions:
- Who is researching a specific topic?
- What is an expert, group or particular department researching?
The search results will adhere to the following limits: active Researchers at Carlos III University of Madrid, Projects since 2006 and Publications, Theses, Patents and Software since 2008.
Garcia Osma, Beatriz bgosma@emp.uc3m.es
Publications
- Articles 21
- Books 2
- Book chapters 0
- Conferences 25
- Working papers 15
- Technical reports 0
- Research projects 11
- Supervised theses 8
- Patent or software license 0
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
- Santos-Cabalgante, B.
- García Osma, B.
- Romero Fúnez, D.
ACCOUNTING AND BUSINESS RESEARCH (p. 271-304) - 16/7/2018
10.1080/00014788.2018.1493373 View at source
- EISSN 2159-4260
- ISSN 00014788
Earnings Quality in ex-Post Failed Firms
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Neophytou, Evi
ACCOUNTING AND BUSINESS RESEARCH (p. 119-138) - 6/2009
https://doi.org/10.1080/00014788.2009.9663353 View at source
- EISSN 2159-4260
- ISSN 0001-4788
Opportunistic disclosure in press release headlines
- Guillamon Saorin, Encarnacion
- Garcia Osma, Beatriz
- John Jones, Michael
ACCOUNTING AND BUSINESS RESEARCH (p. 143-168) - 6/2012
https://doi.org/10.1080/00014788.2012.632575 View at source
- EISSN 2159-4260
- ISSN 0001-4788
The role of users' engagement in shaping financial reporting: should activists target accounting more?
- Garcia Osma, Beatriz
- Grande Herrera, Cristina
ACCOUNTING AND BUSINESS RESEARCH (p. 511-544) - 10/2021
10.1080/00014788.2021.1932261 View at source
- EISSN 2159-4260
- ISSN 0001-4788
Corporate governance and impression management in annual results press releases
- Garcia Osma, Beatriz
- Guillamon Saorin, Encarnacion
ACCOUNTING ORGANIZATIONS AND SOCIETY (p. 187-208) - 5/2011
https://doi.org/10.1016/j.aos.2011.03.005 View at source
- ISSN 0361-3682
Cambio de auditor y compra de opinión: efectos del cambio de firma y del cambio de socio
- Garcia Osma, Beatriz
- Gill De Albornoz Noguer, Belen
- Heras Cristobal, Elena De Las
Boletín de la CNMV (p. 75-87) - 3/2016
- EISSN 1988-2025
- ISSN 1887-7044
Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? A suggestion to refine the definition of OCI
- Herranz Martín, Felipe M.
- Garcia Osma, Beatriz
Estudios de Economia Aplicada (p. 515-536) - 10/2018
- EISSN 1697-5731
- ISSN 1133-3197
La presentación oportunista de la información financiera en las notas de prensa
- Guillamon Saorin, Encarnacion
- Garcia Osma, Beatriz
Estudios financieros. Revista de contabilidad y tributación. Comentarios, casos prácticos (p. 167-202) - 4/2008
- ISSN 1138-9540
Stakeholders versus Firm Communication in Social Media: The case of Twitter and Corporate Social Responsibility Information
- Gomez-Carrasco, Pablo
- Guillamon-Saorin, Encarna
- Garcia Osma, Beatriz;
European Accounting Review (p. 31-62) - 1/1/2020
10.1080/09638180.2019.1708428 View at source
- EISSN 1468-4497
- ISSN 0963-8180
Information consequences of accounting conservatism
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Penalva, Fernando
European Accounting Review (p. 173-198) - 4/2014
https://doi.org/10.1080/09638180.2014.882263 View at source
- EISSN 1468-4497
- ISSN 0963-8180
What are the wider supervisory implications of the Wirecard case?: Public Oversight Systems for Statutory Auditors in the EU / Economic Governance Support Unit (EGOV) Directorate-General for Internal Policies
- Garcia Osma, Beatriz
- Gisbert Clemente, Ana
- Gisbert, Ana
- Navallas, Begoña
2020
Editor: European Parliament
- ISBN 978-92-846-7342-1
Professional investors and the decision usefulness of financial reporting: Report prepared for ICAS (The Institute of Chartered Accountants of Scotland) and EFRAG (European Financial Reporting Advisory Group)
- Cascino, Stefano
- Clatworthy, Mark
- Garcia Osma, Beatriz
- Gassen, Joachim
- Imam, Shaed
- Jeanjean, Thomas
2016
Editor: ICAS/EFRAG
This researcher has no book chapters.
Opportunistic Disclosure in Annual Results Press Releases Headlines
- Guillamon Saorin, Encarnacion
- Garcia Osma, Beatriz
- John Jones, Michael
2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting - 2010
Corporate Governance, Future News and Forward-looking Information
- Guillamon Saorin, Encarnacion
2011 AFAANZ Conference - 2011
Accounting conservatism and the information efficiency of stock prices
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Khalilov, Akram
27th Finance Forum (p. 1-38) - 2019
Editor: AECA ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS
- ISBN 978-84-16286-59-1
Gender Diversity on the Board and Eamings Quality
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Mora Enguidanos, Araceli
31st Annual Congress of the European Accounting Association - 2008
The Role of Contracting, Taxation, Regulation and Litigation in the Implementation of Conditional
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Peñalva Acedo, Fernando
31st Annual Congress of the European Accounting Association - 2008
Differential information consequences of real versus accruals earnings management
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Peñalva Acedo, Fernando
36th Annual Congres European Accounting Association: EAA 2013 - 2013
Stakeholder engangement and CSR information communication on social media: The case of Twitter and the Spanish banking industry
- Gómez Carrasco, Pablo
- Garcia Osma, Beatriz
- Guillamon Saorin, Encarnacion
38th European Accounting Association Annual Congress 2015 - 2015
Positive and negative CEO personality traits and firm communication
- Garcia Osma, Beatriz
- Guillamon Saorin, Encarnacion
38th European Accounting Association Annual Congress 2015 - 2015
Earnings management and conditional conservatism
- Garcia Osma, Beatriz
- Garcia Lara, Juan Manuel
- Penalva, Fernando
39th European Accounting Association Annual Congress (EAA 016) - 2016
The usefulness of financial accounting information: evidence from the field
- Cascino, Stefano
- Clatworthy, Mark
- Garcia Osma, Beatriz
- Gassen, Joachim
- Shahed, Imam
6º Congresso UnB de Contabilidade e Governança (Virtual) - 11/2020
https://doi.org/10.2308/tar-2019-1030 View at source
- EISSN 1558-7967
- ISSN 0001-4826
Insider Trading Restrictions and Earnings Management
- Garcia Osma, Beatriz
- Scarlat, Elvira
- Shields, Karin
ACCOUNTING AND BUSINESS RESEARCH (p. 205-237) - 1/2017
10.2139/ssrn.2943880 View at source
- EISSN 2159-4260
- ISSN 0001-4788
Conditional Conservatism and the Limits to Earnings Management
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Peñalva Acebo, Fernando
JOURNAL OF ACCOUNTING AND PUBLIC POLICY (p. 1-26) - 6/2018
Editor: ELSEVIER
https://doi.org/10.2139/ssrn.2165694 View at source
- ISSN 0278-4254
Opinion shopping: Partner versus firm-level evidence
- Garcia Osma, Beatriz
- Gill De Albornoz Noguer, Belen
- Heras Cristobal, Elena De Las
2016
Accounting Conservatism and the Agency Problems of Overvalued Equity
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Khalilov, Akram
2022
Till Concessionary Reversals Do Us Part: Earnings Management and the Accounting for Public Aids in Early Railway Companies
- Santos-Cabalgante, Beatriz, Garcia Osma, Beatriz and Romero, Domi
7/7/2020
Not Just a Boys' Club: Common Gender and Private Information Channels in Insider Trading
- Clacher, Ian
- Garcia Osma, Beatriz
- Scarlat, Alexandra Elvira
- Shields, Karin
2020
Editor: ELSEVIER
The Confirmatory Role of Conditional Conservatism over Voluntary Disclosure
- Garcia Osma, Beatriz
- Guillamon Saorin, Encarnacion
- Mercado, Facundo
2022
Editor: ELSEVIER
Narrative Conservatism
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Zhu, Fengzhi
2021
Editor: ELSEVIER
Demand-Driven Corporate Social Responsibility and Accounting Quality: Evidence on Symbolic vs Substantive Change after Large Technological Disasters
- Garcia Lara, Juan Manuel
- Garcia Osma, Beatriz
- Gazizova, Irina
2021
Editor: ELSEVIER
This researcher has no technical reports.
TED2021-129861B-I00 - Ciberseguridad: Determinantes y Consecuencias. Sensibilización Social
- Guillamon Saorin, Encarnacion
- Garcia Osma, Beatriz
- Garcia Lara, Juan Manuel
- Lee, Hyun Jung
- Wolff, Hubertus Carl
Period: 01-12-2022 - 30-11-2024
Type of funding: National
Funding entity: AGENCIA ESTATAL DE INVESTIGACION (AEI)
01; 02 - Funciones de asesoramiento y asistencia técnica
- Garcia Crespo, Angel
- Lado Couste, Nora Rita
- Gonzalez Carrasco, Israel
- Ruiz Mezcua, Maria Belen
- Lopez Cuadrado, Jose Luis
- Guillamon Saorin, Encarnacion
- Poza Lara, Maria Jesus
- Garcia Osma, Beatriz
- Ceballos, Manuel
- Castello Molina, Maria Itziar
- Gómez Carrasco, Pablo
Period: 18-10-2013 - 17-10-2021
Type of funding: Regional
Funding entity: TWITTIMENT, S.L.
S2015/HUM-3417 - Capacidad innovadora, competitividad y el papel de la información contable. INNCOMCON-CM
- Nieto Sanchez, Maria Jesus
- Santamaria Sanchez, Luis
- Revilla Torrejon, Antonio Javier
- Nuñez Nickel, Manuel
- Usero Sanchez, Maria Belen
- Fernandez Rodriguez, Zulima Magdalena
- Gago Rodriguez, Susana
- Garcia Lara, Juan Manuel
- Guillamon Saorin, Encarnacion
- Rodriguez Marquez, Alicia
- Asimakopoulos, Grigorios
- Paraskevopoulou, Evita
- Garcia Osma, Beatriz
- Hernandez Paz, Virginia
- Aledo Martinez, Juana
- Lopez-puertas Lamy, Monica
- Gazizova, Irina
- Khalilov, Akram
- Cho, Hyungjin
- Rodrigues Maduro Junior, Paulo Rogerio
- Bafundi, Andrea
- Hadjigavriel, Stavriana
Period: 01-01-2016 - 30-06-2019
Type of funding: Regional
Funding entity: CAM. CONSEJERÍA DE EDUCACIÓN E INVESTIGACION
PO 1400004928 - What are the wider supervisory implications of the Wirecard case?
- Garcia Osma, Beatriz
- Gisbert Clemente, Ana
- Navallas Labat, Begoña
Period: 14-08-2020 - 30-10-2020
Type of funding: European
Funding entity: DIRECTORATE GENERAL IPOL - DIRECTORATE A ECONOMIC GOVERNANCE SUPPORT UNIT
Aspectos contables de los ingresos por trabajos en curso y su impacto en estados financieros
- Garcia Osma, Beatriz
- Dopico Fernandez, Pablo
Period: 24-04-2020 - 23-05-2020
Type of funding: Regional
Funding entity: FINANCIAL INNOVATIONS S.L.
European Accounting Review Broadening Research and Impact of Accounting
- Garcia Osma, Beatriz
Period: 01-12-2020 - 01-12-2024
Type of funding: European
Funding entity: EUROPEAN ACCOUNTING ASSOCIATION
ECO2010-19314 - Elecciones contables: efectos informativos vs efectos operacionales
- Gisbert Clemente, Ana (Investigador principal (IP))
Period: 01-01-2011 - 30-06-2014
Type of funding: National
Funding entity: MINISTERIO DE CIENCIA E INNOVACION
- iMarina
- UC3M
Cátedra AECA: El proceso de armonización contable internacional: La modificación de los marcos conceptuales de FASB e IASB y los efectos económicos del conservadurismo contable
- Garcia Lara, Juan Manuel
- Muiño Vazquez, Maria Flora
- Guillamon Saorin, Encarnacion
- Di Meo, Fabrizio
- Blanco Pelaez, Belen
- Peñalva Acedo, Fernando
- Garcia Osma, Beatriz
Period: 01-01-2009 - 31-12-2010
Type of funding: Regional
Funding entity: AECA ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS
PID2019-111143GB-C32 - Multifaceted accounting: from keeping a healthy financial system to ESG reporting
- Garcia Lara, Juan Manuel
- Di Meo, Fabrizio
- Aledo Martinez, Juana
- Lopez-puertas Lamy, Monica
- Rodrigues Maduro Junior, Paulo Rogerio
- Bafundi, Andrea
Period: 01-06-2020 - 31-05-2024
Type of funding: National
Funding entity: AGENCIA ESTATAL DE INVESTIGACION (AEI)
ECO2013-48328-C3-3-P - Información contable y gobierno corporativo: efectos sobre la financiacion empresarial, las políticas de inversión y el valor de la empresa
- Gisbert Clemente, Ana (Investigador/a)
- Santos Cabalgante, Beatriz (Investigador/a)
- García Osma, B. (Investigador principal (IP))
- Gomez Conde, Jacobo (Investigador/a)
Period: 01-01-2014 - 31-08-2017
Type of funding: National
Funding entity: MINISTERIO DE ASUNTOS ECONOMICOS Y TRANSFORMACION DIGITAL
Amount of funding: 18500,00 Euros.
Three Essays on Corporate Social Responsibility and Financial Reporting
- Garcia Osma, Beatriz
- Gazizova, Irina
- Garcia Lara, Juan Manuel
Reading date: 22-07-2020
Three Essays on Corporate Governance and Narrative Disclosure
- Garcia Osma, Beatriz
- Grande Herrera, Cristina
- Guillamon Saorin, Encarnacion
Reading date: 14-06-2019
El estudio de los sistemas Enforcement en la Unión Europea a través de tres trabajos de investigación
- Garcia Osma, Beatriz
- Heras Cristobal, Elena De Las
- Calvo Leandro, Cañibano
Reading date: 23-12-2009
Reading institution: Facultad de CC. Económicas y Empresariales
Three<br/> Essays on Reporting and Disclosure
- Garcia Osma, Beatriz
- Mercado, Facundo
- Guillamon Saorin, Encarnacion
Reading date: 10-07-2018
Las actividades de I+D<br/>como principal insumo de la innovación en las Empresas
- Garcia Osma, Beatriz
- Morel Méndez, Miguel De Jesús
- Calvo Leandro, Cañibano
Reading date: 15-12-2009
Three essays on empirical financial accounting
- Garcia Osma, Beatriz
- Orozco Ruiz, Luciana Maria
- Toldra Simats, Anna
Reading date: 13-07-2020
Essays on Auditing and Auditor Conservatism
- Garcia Osma, Beatriz
- Ines Anton, Omar De
- Guillamon Saorin, Encarnacion
Reading date: 15-07-2022
This researcher has no patents or software licenses.
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