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.

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Author profile at the institutional portal

Garcia Osma, Beatriz bgosma@emp.uc3m.es

Economía de la Empresa / Universidad Carlos III de Madrid

Publications

Open Access

Public oversight systems for statutory auditors in the European Union

  • García Osma, Beatriz
  • Gisbert Clemente, Ana
  • Heras Cristóbal, Elena de las

European Journal of Law and Economics (p. 517-552) - 1/12/2017

https://doi.org/10.1007/s10657-014-9460-1 View at source

  • EISSN 1572-9990
  • ISSN 0929-1261
Open Access

Accounting conservatism and firm investment efficiency

  • Garcia Lara, Juan Manuel
  • Garcia Osma, Beatriz
  • Penalva, Fernando

JOURNAL OF ACCOUNTING & ECONOMICS (p. 221-238) - 2/2016

https://doi.org/10.1016/j.jacceco.2015.07.003 View at source

  • EISSN 1879-1980
  • ISSN 0165-4101
Open Access

Prudential supervisors' independence and income smoothing in European banks

  • Garcia Osma, Beatriz
  • Mora Enguidanos, Araceli
  • Enguix Luis, Porcuna

JOURNAL OF BANKING & FINANCE (p. 156-176) - 5/2019

https://doi.org/10.1016/j.jbankfin.2019.03.001 View at source

  • EISSN 1872-6372
  • ISSN 0378-4266
Open Access

The monitoring role of female directors over accounting quality

  • Garcia Lara, Juan Manuel
  • Garcia Osma, Beatriz
  • Mora Enguidanos, Araceli
  • Scapin, Mariano

JOURNAL OF CORPORATE FINANCE (p. 651-668) - 8/2017

https://doi.org/10.1016/j.jcorpfin.2017.05.016 View at source

  • ISSN 0929-1199
Open Access

Do commonalities facilitate private information channels? Evidence from common gender and insider trading

  • Clacher, Iain
  • Garcia Osma, Beatriz
  • Scarlat, Elvira
  • Shields, Karin

JOURNAL OF CORPORATE FINANCE (p. 1-31) - 11/2020

10.1016/j.jcorpfin.2021.102062 View at source

  • ISSN 0929-1199

Quarterly earnings guidance and real earnings management

  • Garcia Osma, Beatriz
  • Guillamon Saorin, Encarnacion
  • Mercado, Facundo

Journal of Business Finance & Accounting (p. 1029-1059) - 5/2023

10.1111/jbfa.12683 View at source

  • EISSN 1468-5957
  • ISSN 0306-686X
Open Access

Debt pressure and interactive use of control systems: effects on cost of debt

  • Garcia Osma B
  • Gomez-Conde J
  • de las Heras E

Management Accounting Research (p. 3544-3558) - 1/9/2018

https://doi.org/10.1016/j.mar.2017.10.001 View at source

  • ISSN 1044-5005
Open Access

Management control systems and real earnings management: Effects on firm performance

  • García Osma B
  • Gomez-Conde J
  • Lopez-Valeiras E

Management Accounting Research (p. 1-22) - 1/6/2022

https://doi.org/10.1016/j.mar.2021.100781 View at source

  • ISSN 1044-5005

Conditional conservatism and cost of capital

  • Garcia Lara, Juan Manuel
  • Garcia Osma, Beatriz
  • Penalva, Fernando

REVIEW OF ACCOUNTING STUDIES (p. 247-271) - 6/2011

https://doi.org/10.1007/s11142-010-9133-4 View at source

  • EISSN 1573-7136
  • ISSN 1380-6653

Accounting Conservatism and Corporate Governance

  • Garcia Lara, Juan Manuel
  • Garcia Osma, Beatriz
  • Penalva, Fernando

REVIEW OF ACCOUNTING STUDIES (p. 161-201) - 3/2009

https://doi.org/10.1007/s11142-007-9060-1 View at source

  • EISSN 1573-7136
  • ISSN 1380-6653
Open Access

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

10.2861/699753 View at source

  • ISBN 978-92-846-7342-1
Open Access

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

Open Access

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

Open Access

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
Open Access

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
Open Access

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
Open Access

Opinion shopping: Partner versus firm-level evidence

  • Garcia Osma, Beatriz
  • Gill De Albornoz Noguer, Belen
  • Heras Cristobal, Elena De Las

2016

https://doi.org/10.12842/wpasec-2016-02 View at source

Accounting Conservatism and the Agency Problems of Overvalued Equity

  • Garcia Lara, Juan Manuel
  • Garcia Osma, Beatriz
  • Khalilov, Akram

2022

10.2139/ssrn.4255640 View at source

Open Access

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

10.2139/ssrn.3625181 View at source

Open Access

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

10.2139/ssrn.3617747 View at source

The Confirmatory Role of Conditional Conservatism over Voluntary Disclosure

  • Garcia Osma, Beatriz
  • Guillamon Saorin, Encarnacion
  • Mercado, Facundo

2022

Editor: ELSEVIER

10.2139/ssrn.4016505 View at source

Open Access

Narrative Conservatism

  • Garcia Lara, Juan Manuel
  • Garcia Osma, Beatriz
  • Zhu, Fengzhi

2021

Editor: ELSEVIER

10.2139/ssrn.3890187 View at source

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

10.2139/ssrn.3898817 View at source

Optimistic Disclosure Tone and CEO Career Concerns

  • Garcia Osma, Beatriz
  • Grande Herrera, Cristina
  • Guillamon Saorin, Encarnacion

2018

https://doi.org/10.2139/ssrn.3160100 View at source

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
... View more Collapse

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
... View more Collapse

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

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
... View more Collapse

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

Essays in corporate finance

  • Marin Vigueras, Jose Maria
  • Rubio, Silvina

Reading date: 11-07-2018

This researcher has no patents or software licenses.

Last data update: 4/8/24 3:56 PM