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

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
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

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
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

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
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
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
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.

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.

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