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

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

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

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
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

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

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

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

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

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

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
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.

Open Access

Accounting Conservatism and the Profitability of Corporate Insiders

  • Khalilov, Akram
  • Garcia Osma, Beatriz

JBFA 2019 Capital Markets Conference (Journal of Business Finance & Accounting) (p. 1-56) - 4/2019

Editor: ELSEVIER

http://doi.org/10.2139/ssrn.3362468 View at source

  • EISSN 1468-5957
  • ISSN 0306-686X
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

Corporate Governance, Future News and Forward-looking Information

  • Guillamon Saorin, Encarnacion

2011 AFAANZ Conference - 2011

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

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

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

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

Earnings Quality

  • Garcia Osma, Beatriz

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

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

European Accounting Association - 2016

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

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

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

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

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

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

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

Narrative Conservatism

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

2021

Editor: ELSEVIER

10.2139/ssrn.3890187 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

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

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

Three<br/> Essays on Reporting and Disclosure

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

Reading date: 10-07-2018

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

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

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 Corporate Governance and Narrative Disclosure

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

Reading date: 14-06-2019

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 empirical financial accounting

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

Reading date: 13-07-2020

This researcher has no patents or software licenses.

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