BEATRIZ GARCÍA OSMA
e-mail
email:
bgosma@emp.uc3m.es
telefono
address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 6.0.15
telefono
phone / fax:
(34) 91 624 89 27 / (34) 91 624 96 07
pdf
CV descargar
twitter

BUSINESS UC3M
@UC3M_BUSINESS

BEATRIZ GARCÍA OSMA

Professor of Accounting

Education

PhD Accounting & Finance, Lancaster University, UK.

DEA (MPhil) in Accounting & Financial Economics, Universidad Autonoma de Madrid, Spain

Licenciada (Bachelor Degree) in Business Administration,  Universidad Autonoma de Madrid, Spain

Selected publications

García-Lara, J.M., García Osma, B. & Penalva, F.: "Accounting Conservatism and Firm Investment Efficiency", Journal of Accounting and Economics vol. 61 (1), 2016, 221-238.

García-Lara, J.M., García Osma, B. & Penalva, F.: "Conditional Conservatism and Cost of Capital", Review of Accounting Studies vol. 16 (2), 2011, 247-271.

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

Beatriz García Osma is Professor of Accounting at Universidad Carlos III de Madrid. Previously, she was Associate Professor of Accounting and Finance at Universidad Autónoma de Madrid. She holds a PhD in Accounting & Finance from Lancaster University, where she was also a Marie Curie pre- and post-doctoral researcher. Her research focuses on the links between financial reporting, corporate governance and capital markets. Beatriz has published in national and international Journals, and participated and directed several research projects. She teaches financial accounting, and business analysis and valuation. She was elected to represent Spain in the Board of the European Accounting Association (2014-2020), and also, as a member of the EAA Management Committee (2014-2017). She is the editor of the European Accounting Review (2020-2023) and of the Spanish Journal of Finance and Accounting (2017-), and belongs to several editorial boards of international journals.

Garcia Lara, J.M., Garcia Osma, B. & Penalva, F.: "Accounting conservatism and the limits to earnings
management," Journal of Accounting and Public Policy, forthcoming
. Working paper version in SSRN.

Khalilov, A., & Garcia Osma, B.: "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance and Accountingforthcoming. 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, forthcoming. 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.