Beatriz García Osma

Beatriz García Osma is a University Professor in the Department of Business Economics at the Universidad Carlos III de Madrid, a Research Member of the ECGI, and a visiting professor at the Stockholm School of Economics. Previously, she was a tenured professor at the Universidad Autónoma de Madrid and a Marie Curie pre- and post-doctoral fellow at the University of Lancaster, where she obtained her doctorate in Financial Economics and Accounting.

Her research focuses on the study of the quality of financial information, corporate governance, and the relationship between financial information and capital markets. Beatriz has published her research in prestigious national and international journals, and has participated in and directed numerous research projects. Her teaching focuses on the areas of Financial Accounting, Business Valuation, and Financial Statement Analysis. She was the representative of Spain on the Board of the European Accounting Association (EAA) between 2014 and 2020 and a member of the Management Committee of the EAA between 2014 and 2017. She is editor of the European Accounting Review (2020-2023) and was editor of the Revista Española de Financiación y Contabilidad, and a member of the editorial panel of various journals.

Dargenidou, C., M. De Vicente-Lama, & B. Garcia Osma. “Consolidation in national accounts: Implications for municipal enterprises” Journal of Accounting and Public Policy, forthcoming. Working paper version in SSRN

Santos-Cabalgante, B., García Osma, B., & Romero-Fúnez, D.: “Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920-1930),” Accounting and Business Research vol. 54, 5, 2024, 614-647. Working paper version in SSRN.

Garcia Osma, B., Guillamón-Saorin, E. & Mercado, F.: “Quarterly earnings guidance and real earnings management,” Journal of Business Finance and Accounting vol.50(5-6), 2023, 1029-1059. Working paper version in SSRN.

Garcia Osma, B., Mora, A. & Pierk, J.: “Dissemination of accounting research,” European Accounting Review vol. 32(5), 2023, 1053-1083. Working paper version in SSRN.

Garcia Osma, B., Gomez-Conde, J. & Lopez-Valeiras, E.: “Management control systems and real earnings management: Effects on firm performance,” Management Accounting Research, vol. 55, 2022. Working paper version in SSRN, Open Access.

Garcia Osma, B., Gill-de-Albornoz, B., Heras Cristobal, E. & Rusanescu, S.: “Opinion shopping: firms versus partner-level evidence,” Accounting and Business Research vol. 52(7), 2022. Working paper version in SSRN.

Clatcher, I., Garcia Osma, B., Scarlat, E. & Shields, K.: “Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading,” Journal of
Corporate Finance vol. 70, 2021, 1-31. Open Access.

Garcia Osma, B., & Grande-Herrera, C.: "The role of users' engagement in shaping financial reporting: Should actvists target accounting more?" Accounting and Business Research vol. 51, 2021, 511-544. Working paper version in SSRN.

Cascino, S., Clatworthy, M., García Osma, B., Gassen, J. & Imam, S.: “The Usefulness of Financial Accounting Information: Evidence from the Field,” The Accounting Review vol. 96, 2021, 73-102 Working paper version in SSRN.

Gómez-Carrasco, P., Guillamón-Saorín, E., & García Osma, B.: “Stakeholder versus firm communication in social media: The case of twitter and corporate social responsibility information,” European Accounting Review vol. 30, 2021, 31-62. Working paper version in SSRN.

Garcia Lara, J.M., Garcia Osma, B. & Penalva, F.: “Conditional conservatism and the limits to earnings management,” Journal of Accounting and Public Policy vol. 29, 2020, 1-26. Working paper version in SSRN.

Khalilov, A., & Garcia Osma, B.: “Accounting conservatism and the profitability of corporate insiders,” Journal of Business Finance and Accounting vol. 47, 2020, 333-364. Working paper version in SSRN.

Garcia Osma, B., Scarlat, E., & Shields. K.: “Insider trading restrictions and earnings management,” Accounting and Business Research, vol. 50, 2020, 205-237. Working paper version in SSRN.

García Osma, B., Mora, A. & Porcuna-Enguix, L.: "Prudential supervisors' independence and income smoothing in European banks", Journal of Banking and Finance vol. 102, 2019, 156-176. Working paper version in SSRN.

Santos-Cabalgante, B., García Osma, B., & Romero-Fúnez, D.: “Accounting Quality in Railway Companies during the 19th and 20th centuries: The case of Spanish NORTE and MZA”, Accounting and Business Research vol. 49, 2019, 271-304. Working paper version in SSRN.

García Osma, B., Gómez-Conde, J. & Heras, E.: “Debt pressure and interactive use of control systems: Effects on cost of debt”, Management Accounting Research vol. 40, 2018, 27-46. Working paper version in SSRN.

García-Lara, J.M., García Osma, B., Mora, A. & Scapin, M.: “The Monitoring Role of Female Directors over Accounting Quality”, Journal of Corporate Finance vol. 45, 2017, 651-668. Working paper version in SSRN.

García Osma, B., Gisbert, A. & Heras, E.: “Public oversight systems for statutory auditors in the European Union”, European Journal of Law and Economics vol. 44, 2017, 517-552. Working paper version in SSRN.

García-Lara, J.M., García Osma, B., & Penalva, F.: “Accounting Conservatism and Firm Investment Efficiency”, Journal of Accounting and Economics vol. 6 1(1), 2016, 221-238. Working paper version in SSRN.

García Osma, B., Mora, A. & Sabater, A.: “Strategic accounting choice around firm-level labour negotiations”, Journal of Accounting, Auditing and Finance vol. 30, 2015, 246-277. Working paper version in SSRN.

García-Lara, J.M., García Osma, B., & Penalva, F.: “Information Consequences of Accounting Conservatism”, European Accounting Review vol 23 (2), 2014, 173-198. Working paper version in SSRN. Free download from the Taylor&Francis 2014 most read articles collection.

Cascino, S., Clatworthy, M., García Osma, B., Jeanjean, T., Imam, S. & Gassen, J.: “Who uses financial reports and for what purpose? Evidence from capital providers” Accounting in Europe vol. 11, 2014, 185-209. Working paper version in SSRN.

Guillamon-Saorín, E., García Osma, B., & Jones, M.: “Opportunistic disclosure in press release headlines”, Accounting and Business Research vol. 42, 2011, 143-168. Working paper version on SSRN.

García-Lara, J.M., García Osma, B., & Penalva, F.: “Conditional Conservatism and Cost of Capital”, Review of Accounting Studies vol. 16, 2011, 247-271. Working paper version in SSRN.

García Osma, B.,Guillamon-Saorín, E.: “Corporate governance and impression management in annual results press releases”, Accounting Organizations and Society vol. 36, 2010, 187-208.

García-Lara, J.M., García Osma, B., & Penalva, F.: “Accounting Conservatism and Corporate Governance”, Review of Accounting Studies vol. 14 (1), 2009, 161-201.

García Osma, B., & Young, S.: “R&D expenditure and earnings targets”, European Accounting Review vol. 18, 2009, 7-32. Working paper version in SSRN.

García-Lara, J.M., García Osma, B., & Penalva, F.: “The Economic Determinants of Conditional Conservatism”, Journal of Business Finance and Accounting vol. 36 (3-4), 2009, 336-372. Working paper version in SSRN.

García-Lara, J.M., García Osma, B., & Neophytou, E.: “Earnings Quality in Ex-Post Failed Firms”, Accounting and Business Research vol. 39(2), 2009, 119-138. Working paper version in SSRN.

García Osma, B.: “Board independence and real earnings management: The case of R&D expenditure”, Corporate Governance: An International Review vol. 16, 2008, 116-130. Working paper version in SSRN.

García Osma, B. & Gill-de-Albornoz: “The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain”, Corporate Governance: An International Review vol. 15 (6), 2008, 1412-1427.

García-Lara, J.M., García Osma, B., & Penalva, F.: “Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence”, European Accounting Review vol. 16 (4), 2007, 727-755. Working paper version in SSRN.

García-Lara, J.M., García Osma, B., & Gill-de-Albornoz, B.: “Effects of Database Choice on International Accounting Research”, Abacus vol. 42 (3-4), 2006, 426-454. Emerald Citation of Excellence Award.

García-Lara, J.M., García Osma, B., & Mora, A.: “The Effect of Earnings Management on the Asymmetric Timeliness of Earnings”, Journal of Business Finance and Accounting vol. 32 (3-4). 2005, 691-726.