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Encarna Guillamon-Saorin

Associate Professor of Accounting

Selected publications

Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). “Quarterly Earnings Guidance and Real Earnings Management”, Journal of Business Finance and Accounting. In press.

Guillamon-Saorin, E., Isidro, H. & Marques, A. :“Impression management and Non-GAAP disclosure in earnings announcements”, Journal of Business, Finance and Accounting vol. 44 (3-4), 2016, 448-479.

Guillamon-Saorin, E. Garcia-Osma, B. & Jones, M.: “Opportunistic disclosures in press releases headlines. Accounting and Business Research “, Accounting and Business Research vol. 42 (2), 2012, 143-168.

Garcia-Osma B., & Guillamon-Saorin E.: “Corporate governance and impression management in annual results press releases”, Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.

Brenan, N., Guillamon-Saorin, E. & Pierce, A.: “Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – A methodological note”, Accounting, Auditing and Accountability Journal vol. 22 (5), 2009, 789-832.

Encarna is a professor of Accounting in the Department of Business Economics at the Universidad Carlos III de Madrid.

She studied Business Administration and Management at the same university. Later, she studied at Manchester Metropolitan University (UK), specifically the BA (Hons) Business in Europe. She completed her doctorate in accounting at the UCD Michael Smurfit School of Business in Dublin (Ireland) in 2006.

She has taught courses in Financial Statement Analysis, Financial Mathematics, Financial Accounting, and Corporate Governance.

Regarding research, her interest focuses on the analysis of the presentation of voluntary financial information published by companies and the quality of financial information.
Encarna has made research visits to internationally recognized universities such as Rotman School of Management, University of Miami, Yonsei University, Manchester Business School, Nova School of Business and Economics, and University College Dublin.

Articles in international journals:

Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). “Quarterly Earnings Guidance and Real Earnings Management”, Journal of Business Finance and Accounting. In press.

Gomez-Carrasco, P.; Guillamon-Saorin, E.; Garcia Osma, Beatriz. 2021. “Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information”, European Accounting Review. 1-32.

Guillamon-Saorín, E., Guiral, A. & Blanco, B.: “Managing risk with socially responsible actions in firms involved in controversial activities and earnings management”, Revista Española de Financiación y Contabilidad vol. 47 (1), 2018, 1-24.

Guillamon-Saorin, E., Isidro, H. & Marques, A. :“Impression management and Non-GAAP disclosure in earnings announcements”, Journal of Business, Finance and Accounting vol. 44 (3-4), 2017, 448-479.

Gomez-Carrasco, P., Guillamon-Saorin, E. & Garcia Osma, B.: “The illusion of CSR: Drawing the line between core and supplementary CSR”, Sustainability, Accounting, Management and Policy Journal vol. 7 (1), 2016, 125-151.

Guillamon-Saorin, E. & Sousa, C.: “Voluntary disclosure of press releases and the importance of timing: A comparative study of the UK and Spain”, Management International Review vol. 54 (1), 2014, 71-106.

Guillamon-Saorin, E. Guiral, A. & Blanco, B. “Do Non-Socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation”, Journal of Business Ethics vol. 117 (1), 2013, 67-83.

Guillamon-Saorin, E. & Martinez-Lopez, F.: “Corporate financial communications and the Internet: manipulating investors audiences?”, Online Information Review vol. 37 (4), 2013, 518 – 537.

Sousa, C., Coelho, F., & Guillamon-Saorin, E.: “Personal values, autonomy and self-efficacy: Evidence from frontline service employees”, International Journal of Selection and Assessment vol. 20 (2), 2012, 159-170.

Guillamon-Saorin, E. Garcia-Osma, B. & Jones, M.: “Opportunistic disclosures in press releases headlines. Accounting and Business Research”, Accounting and Business Research vol. 42 (2), 2012, 143-168.

Garcia-Osma B., & Guillamon-Saorin E.: “Corporate governance and impression management in annual results press releases”, Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.

Guillamon-Saorin, E. & Sousa, C.: “Press Releases Disclosures in Spain and the UK”, International Business Review vol. 19 (1), 2010, 1-15.

Brenan, N., Guillamon-Saorin, E. & Pierce, A.: “Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – A methodological note”, Accounting, Auditing and Accountability Journal vol. 22 (5), 2009, 789-832.

Book chapter:

Guillamón-Saorín, E., & Martínez-López, F.: “Corporate Disclosure Strategies on Company Websites: Reviewing Opportunistic Practices”, in F.J. Martínez-López (Ed.) Research Handbook of e-business strategic management, Springer (2014).

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