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

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

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

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

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

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

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

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

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

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

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
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

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

This researcher has no book chapters.

The Economic Determinants of Conditional Conservatism

  • Garcia Lara, Juan Manuel

Annual Meeting of the American Accounting Association (p. 336-372) - 5/2008

https://doi.org/10.1111/j.1468-5957.2008.02122.x View at source

  • EISSN 1468-5957
  • ISSN 0306-686X

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

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

Self-serving financial reporting communication: A study of the association between earnings managment and impression management

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

Invited Seminar - 2012

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

Debt pressure and the choice of interactive control systems: Effects on cost of debt

  • García Osma, B
  • Gomez Conde, Jacobo
  • Heras, E.

XI Workshop on Empirical Research in Financial Accounting - 10/11/2015

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: Overconfidence, Narcissism, or Self-Esteem?

  • Guillamon Saorin, Encarnacion
  • Garcia Osma, Beatriz

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

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

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

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

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

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

2018

Editor: ELSEVIER

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

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

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

Firm Efforts to Improve Employee Quality and Corporate Investment Efficiency

  • Anagnostopoulou, Seraina C.
  • Avgoustaki, Argyro
  • Garcia Osma, Beatriz

2020

Editor: ELSEVIER

10.2139/ssrn.3563037 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

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)

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 in corporate finance

  • Marin Vigueras, Jose Maria
  • Rubio, Silvina

Reading date: 11-07-2018

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.

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