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

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
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

The illusion of CSR: drawing the line between core and supplementary CSR

  • Gomez-Carrasco P., Guillamon-Saorin E., Garcia Osma B.

Sustainability Accounting Management and Policy Journal (p. 125-151) - 7/10/2016

https://doi.org/10.1108/sampj-12-2014-0083 View at source

  • ISSN 2040-8021
Open Access

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

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

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

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

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
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

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
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.

Positive and negative CEO personality traits and firm communication

  • Garcia Osma, Beatriz
  • Guillamon Saorin, Encarnacion

38th European Accounting Association Annual Congress 2015 - 2015

Panel de editores

  • André, Paul
  • Garcia Osma, Beatriz
  • Garcia Lara, Juan Manuel
  • Mora Enguidanos, Araceli

XI Workshop de Investigación Empírica en Contabilidad Financiera = XI Workshop on Empirical Research in Financial Accounting - 2015

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

Missing Narratives: An Analysis of Biases in Sample Selection and Variable Choice in Textual Analysis Research

  • Bafundi, Andrea
  • Garcia Osma, Beatriz
  • Guillamon Saorin, Encarnacion

Natural Language Processing in Financial Markets Workshop (p. 1-52) - 2018

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

Earnings management and impression management

  • Guillamon Saorin, Encarnacion
  • Garcia Osma, Beatriz
  • Aerts, Walter

European Accounting Association - 2016

Earnings management and conditional conservatism

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

39th European Accounting Association Annual Congress (EAA 016) - 2016

Earnings Quality

  • Garcia Osma, Beatriz

South-Western Accounting and Finance Group (SWAG) Doctoral Colloquium - 2016

Dividend policy of Spanish ralway companies: Accounting for State advance payments (1920-1926)

  • Santos Cabalgante, Beatriz
  • Garcia Osma, Beatriz
  • Romero Funez, Dominga

XVIII Encuentro Internacional AECA (p. 1-30) - 2018

Editor: AECA ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS

  • ISBN 978-84-16286-48-5

Discussant de "Effects of the adoption of IFRS on the credit market: Evidence from Brazil"

  • Garcia Osma, Beatriz

The International Journal of Accounting Symposium - 2016

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

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

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

  • Gómez Carrasco, Pablo
  • Garcia Osma, Beatriz
  • Guillamon Saorin, Encarnacion

2019

Editor: ELSEVIER

http://doi.org/10.2139/ssrn.3414210 View at source

Shareholder Voting and Disclosure in M&As

  • Garcia Osma, Beatriz
  • Toldra Simats, Anna
  • Zhu, Fengzhi
  • Do, Tan

2023

Editor: ELSEVIER

10.2139/ssrn.4332624 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

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

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

Open Access

Narrative Conservatism

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

2021

Editor: ELSEVIER

10.2139/ssrn.3890187 View at source

Open Access

Management accounting and control systems and earnings management: Effects on future firm performance

  • Garcia Osma, Beatriz
  • Gomez Conde, Jacobo
  • Lopez Valeiras, Ernesto

2019

Editor: ELSEVIER

10.2139/ssrn.3449178 View at source

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

This researcher has no technical reports.

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

ECO2016-77579-C3-2-P - Sobre la estrategia corporativa de comunicación financiero-contable: elecciones y objetivos

  • García Osma, B (Investigador principal (IP))
  • Gomez Conde, Jacobo (Investigador/a)

Period: 30-12-2016 - 31-12-2020

Type of funding: National

Funding entity: MINISTERIO DE ASUNTOS ECONOMICOS Y TRANSFORMACION DIGITAL

Amount of funding: 15000,00 Euros.

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.

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.

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

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)

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

Three essays on empirical financial accounting

  • Garcia Osma, Beatriz
  • Orozco Ruiz, Luciana Maria
  • Toldra Simats, Anna

Reading date: 13-07-2020

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

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

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

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

This researcher has no patents or software licenses.

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