![\"\"](\"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-ENCARNA-GUILLAMON-SAORIN-.png\")
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\t\t\t\t\t\t\t\t\t\tEmail: eguillam@emp.uc3m.es
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\t\t\t\t\t\t\t\t\t\tAddress \/ office: C\/ Madrid, 126 – 28903 Getafe (Madrid) Spain \/ 7.0.60\n\t\t\t\t\t\t\t\t\t<\/li>\n
\t\t\t\t\t\t\t\t\t\tPhone \/ fax: (34) 91 624 96 42\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
\t\t\t\t \n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). “<\/a>Quarterly Earnings Guidance and Real Earnings Management”<\/a>, Journal of Business Finance and Accounting. In press. <\/p>\n Guillamon-Saorin, E., Isidro, H. & Marques, A. :\u201cImpression management and Non-GAAP disclosure in earnings announcements<\/a>\u201d, Journal of Business, Finance and Accounting vol. 44 (3-4), 2016, 448-479.<\/p>\n Guillamon-Saorin, E. Garcia-Osma, B. & Jones, M.: “Opportunistic disclosures in press releases headlines. Accounting and Business Research <\/a>“, Accounting and Business Research vol. 42 (2), 2012, 143-168.<\/p>\n Garcia-Osma B., & Guillamon-Saorin E.: \u201cCorporate governance and impression management in annual results press releases<\/a>\u201d, Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.<\/p>\n Brenan, N., Guillamon-Saorin, E. & Pierce, A.: \u201cImpression management: Developing and illustrating a scheme of analysis for narrative disclosures \u2013 A methodological note<\/a>\u201d, Accounting, Auditing and Accountability Journal vol. 22 (5), 2009, 789-832.<\/p>\n \t\t\t\t\t\t\t\t\tBiograf\u00eda 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. <\/p>\n She has taught courses in Financial Statement Analysis, Financial Mathematics, Financial Accounting, and Corporate Governance.<\/p>\n 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.\t\t\t\t\t\t\t\t\t<\/p>\n \t\t\t\t\t\t\t\t\tPublications<\/p>\n Articles in international journals:<\/p>\n Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). \u201cQuarterly Earnings Guidance and Real Earnings Management\u201d, Journal of Business Finance and Accounting. <\/i><\/b>In press. <\/p>\n Gomez-Carrasco, P.; Guillamon-Saorin, E.; Garcia Osma, Beatriz. 2021. \u201cStakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information\u201d, European Accounting Review<\/i>. <\/b>1-32.<\/p>\n Guillamon-Saor\u00edn, E., Guiral, A. & Blanco, B.: \u201cManaging risk with socially responsible actions in firms involved in controversial activities and earnings management\u201d, Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad <\/i><\/b>vol. 47 (1), 2018, 1-24.<\/p>\n Guillamon-Saorin, E., Isidro, H. & Marques, A. :\u201cImpression management and Non-GAAP disclosure in earnings announcements\u201d, Journal of Business, Finance and Accounting<\/i><\/b> vol. 44 (3-4), 2017, 448-479.<\/p>\n Gomez-Carrasco, P., Guillamon-Saorin, E. & Garcia Osma, B.: \u201cThe illusion of CSR: Drawing the line between core and supplementary CSR\u201d, Sustainability, Accounting, Management and Policy Journal<\/i><\/b> vol. 7 (1), 2016, 125-151.<\/p>\n Guillamon-Saorin, E. & Sousa, C.: \u201cVoluntary disclosure of press releases and the importance of timing: A comparative study of the UK and Spain\u201d, Management International Review<\/i><\/b> vol. 54 (1), 2014, 71-106.<\/p>\n Guillamon-Saorin, E. Guiral, A. & Blanco, B. \u201cDo Non-Socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation\u201d, Journal of Business Ethics<\/i><\/b> vol. 117 (1), 2013, 67-83.<\/p>\n Guillamon-Saorin, E. & Martinez-Lopez, F.: \u201cCorporate financial communications and the Internet: manipulating investors audiences?\u201d, Online Information Review<\/i><\/b> vol. 37 (4), 2013, 518 \u2013 537.<\/p>\n Sousa, C., Coelho, F., & Guillamon-Saorin, E.: \u201cPersonal values, autonomy and self-efficacy: Evidence from frontline service employees\u201d, International Journal of Selection and Assessmen<\/i><\/b>t<\/i><\/b> vol. 20 (2), 2012, 159-170.<\/p>\n Guillamon-Saorin, E. Garcia-Osma, B. & Jones, M.: \u201cOpportunistic disclosures in press releases headlines. Accounting and Business Research\u201d, Accounting and Business Research<\/i><\/b> vol. 42 (2), 2012, 143-168.<\/p>\n Garcia-Osma B., & Guillamon-Saorin E.: \u201cCorporate governance and impression management in annual results press releases\u201d, Accounting, Organizations and Society<\/i><\/b> vol. 36 (4-5), 2011, 187-208.<\/p>\n Guillamon-Saorin, E. & Sousa, C.: \u201cPress Releases Disclosures in Spain and the UK\u201d, International Business Review<\/i><\/b> vol. 19 (1), 2010, 1-15.<\/p>\n Brenan, N., Guillamon-Saorin, E. & Pierce, A.: \u201cImpression management: Developing and illustrating a scheme of analysis for narrative disclosures \u2013 A methodological note\u201d, Accounting, Auditing and Accountability Journal<\/i><\/b> vol. 22 (5), 2009, 789-832.<\/p>\n Book chapter:<\/p>\n Guillam\u00f3n-Saor\u00edn, E., & Mart\u00ednez-L\u00f3pez, F.: \u201cCorporate Disclosure Strategies on Company Websites: Reviewing Opportunistic Practices\u201d, in F.J. Mart\u00ednez-L\u00f3pez (Ed.) Research Handbook of e-business strategic management<\/i><\/b>, Springer (2014).<\/p>\n \t\t\t\t\t\t\t\t\t\tEmail: eguillam@emp.uc3m.es \t\t\t\t\t\t\t\t\t\tAddress \/ office: C\/ Madrid, 126 – 28903 Getafe (Madrid) Spain \/ 7.0.60\n\t\t\t\t\t\t\t\t\t<\/li>\n \t\t\t\t\t\t\t\t\t\tPhone \/ fax: (34) 91 624 96 42\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n \t\t\t\t \n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n","protected":false},"author":1,"template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"categoria-profesional":[60],"area":[80],"class_list":["post-5467","members","type-members","status-publish","hentry","categoria-profesional-associate-professors","area-accounting"],"_links":{"self":[{"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/members\/5467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/members"}],"about":[{"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/types\/members"}],"author":[{"embeddable":true,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":2,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/members\/5467\/revisions"}],"predecessor-version":[{"id":7303,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/members\/5467\/revisions\/7303"}],"wp:attachment":[{"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/media?parent=5467"}],"wp:term":[{"taxonomy":"categoria-profesional","embeddable":true,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/categoria-profesional?post=5467"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/area?post=5467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t<\/h3>\nSelected publications<\/h2>\n
\n\t\t\t\t\t\t\t\t\tEncarna is a professor of Accounting in the Department of Business Economics at the Universidad Carlos III de Madrid.<\/p>\n\n
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\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a>
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