![\"\"](\"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-beatriz-garcia.jpg\")
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\t\t\t\t\t\t\t\t\t\tEmail: bgosma@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 \/ 6.0.15\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 89 27\n\t\t\t\t\t\t\t\t\t<\/li>\n
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\t\t\t\t \n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n PhD Accounting & Finance, Lancaster University, UK.<\/p>\n DEA (MPhil) in Accounting & Financial Economics, Universidad Autonoma de Madrid, Spain<\/p>\n Licenciada (Bachelor Degree) in Business Administration, Universidad Autonoma de Madrid, Spain<\/p>\n Cascino, S., Clatworthy, M., Garc\u00eda Osma, B., Gassen, J. & Imam, S.: \u201cThe Usefulness of Financial Accounting Information: Evidence from the Field,\u201d The Accounting Review vol. 96 (6), 2021, 73-102.<\/p>\n Garc\u00eda Lara, J.M., Garc\u00eda Osma, B. & Penalva, F.: \u201cAccounting Conservatism and Firm Investment Efficiency\u201d, Journal of Accounting and Economics vol. 61 (1), 2016, 221-238.<\/p>\n Garc\u00eda Lara, J.M., Garc\u00eda Osma, B. & Penalva, F.: \u201cConditional Conservatism and Cost of Capital\u201d, Review of Accounting Studies vol. 16 (2), 2011, 247-271.<\/p>\n Garc\u00eda Osma, B., Guillamon-Saor\u00edn, E.: \u201cCorporate Governance and Impression Management in Annual Results Press Releases\u201d, Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.<\/p>\n Garc\u00eda Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cAccounting Conservatism and Corporate Governance\u201d, Review of Accounting Studies vol. 14 (1), 2009, 161-201.<\/p>\n \t\t\t\t\t\t\t\t\tBiograf\u00eda<\/p>\n Beatriz Garc\u00eda 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 Aut\u00f3noma 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. <\/p>\n 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 Espa\u00f1ola de Financiaci\u00f3n y Contabilidad, and a member of the editorial panel of various journals. <\/p>\n \t\t\t\t\t\t\t\t\tPublications<\/p>\n Dargenidou, C., M. De Vicente-Lama, & B. Garcia Osma. \u201cConsolidation in national accounts: Implications for municipal enterprises\u201d Journal of Accounting and Public Policy, forthcoming. Working paper version in SSRN<\/a><\/p>\n Santos-Cabalgante, B., Garc\u00eda Osma, B., & Romero-F\u00fanez, D.: \u201cDividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920-1930),\u201d Accounting and Business Research vol. 54, 5, 2024, 614-647. Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Guillam\u00f3n-Saorin, E. & Mercado, F.: \u201cQuarterly earnings guidance and real earnings management,\u201d Journal of Business Finance and Accounting vol.50(5-6), 2023, 1029-1059. Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Mora, A. & Pierk, J.: \u201cDissemination of accounting research,\u201d European Accounting Review vol. 32(5), 2023, 1053-1083. Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Gomez-Conde, J. & Lopez-Valeiras, E.: \u201cManagement control systems and real earnings management: Effects on firm performance,\u201d Management Accounting Research, vol. 55, 2022. Working paper version in SSRN<\/a>, Open Access<\/a>.<\/p>\n Garcia Osma, B., Gill-de-Albornoz, B., Heras Cristobal, E. & Rusanescu, S.: \u201cOpinion shopping: firms versus partner-level evidence,\u201d Accounting and Business Research vol. 52(7), 2022. Working paper version in SSRN<\/a>.<\/p>\n Clatcher, I., Garcia Osma, B., Scarlat, E. & Shields, K.: \u201cDo Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading,\u201d Journal of 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<\/a>. <\/p>\n Cascino, S., Clatworthy, M., Garc\u00eda Osma, B., Gassen, J. & Imam, S.: \u201cThe Usefulness of Financial Accounting Information: Evidence from the Field,\u201d The Accounting Review vol. 96, 2021, 73-102 Working paper version in SSRN<\/a>.<\/p>\n<\/p>\n<\/p>\n G\u00f3mez-Carrasco, P., Guillam\u00f3n-Saor\u00edn, E., & Garc\u00eda Osma, B.: \u201cStakeholder versus firm communication in social media: The case of twitter and corporate social responsibility information,\u201d European Accounting Review vol. 30, 2021, 31-62. Working paper version in SSRN<\/a>.<\/p>\n Garcia Lara, J.M., Garcia Osma, B. & Penalva, F.: \u201cConditional conservatism and the limits to earnings management,\u201d Journal of Accounting and Public Policy vol. 29, 2020, 1-26. Working paper version in SSRN<\/a>.<\/p>\n Khalilov, A., & Garcia Osma, B.: \u201cAccounting conservatism and the profitability of corporate insiders,\u201d Journal of Business Finance and Accounting vol. 47, 2020, 333-364. Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Scarlat, E., & Shields. K.: \u201cInsider trading restrictions and earnings management,\u201d Accounting and Business Research, vol. 50, 2020, 205-237. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda 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<\/a>.<\/p>\n Santos-Cabalgante, B., Garc\u00eda Osma, B., & Romero-F\u00fanez, D.: \u201cAccounting Quality in Railway Companies during the 19th and 20th centuries: The case of Spanish NORTE and MZA\u201d, Accounting and Business Research vol. 49, 2019, 271-304. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B., G\u00f3mez-Conde, J. & Heras, E.: \u201cDebt pressure and interactive use of control systems: Effects on cost of debt\u201d, Management Accounting Research vol. 40, 2018, 27-46. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., Mora, A. & Scapin, M.: \u201cThe Monitoring Role of Female Directors over Accounting Quality\u201d, Journal of Corporate Finance vol. 45, 2017, 651-668. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B., Gisbert, A. & Heras, E.: \u201cPublic oversight systems for statutory auditors in the European Union\u201d, European Journal of Law and Economics vol. 44, 2017, 517-552. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cAccounting Conservatism and Firm Investment Efficiency\u201d, Journal of Accounting and Economics vol. 6 1(1), 2016, 221-238. Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda Osma, B., Mora, A. & Sabater, A.: \u201cStrategic accounting choice around firm-level labour negotiations\u201d, Journal of Accounting, Auditing and Finance vol. 30, 2015, 246-277. Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cInformation Consequences of Accounting Conservatism\u201d, European Accounting Review vol 23 (2), 2014, 173-198. Working paper version in SSRN.<\/a> Free download from the Taylor&Francis 2014 most read articles collection.<\/p>\n Cascino, S., Clatworthy, M., Garc\u00eda Osma, B., Jeanjean, T., Imam, S. & Gassen, J.: \u201cWho uses financial reports and for what purpose? Evidence from capital providers\u201d Accounting in Europe vol. 11, 2014, 185-209. Working paper version in SSRN.<\/a><\/p>\n Guillamon-Saor\u00edn, E., Garc\u00eda Osma, B., & Jones, M.: \u201cOpportunistic disclosure in press release headlines\u201d, Accounting and Business Research vol. 42, 2011, 143-168. Working paper version on SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cConditional Conservatism and Cost of Capital\u201d, Review of Accounting Studies vol. 16, 2011, 247-271. Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda Osma, B.,Guillamon-Saor\u00edn, E.: \u201cCorporate governance and impression management in annual results press releases\u201d, Accounting Organizations and Society vol. 36, 2010, 187-208.<\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cAccounting Conservatism and Corporate Governance\u201d, Review of Accounting Studies vol. 14 (1), 2009, 161-201.<\/p>\n Garc\u00eda Osma, B., & Young, S.: \u201cR&D expenditure and earnings targets\u201d, European Accounting Review vol. 18, 2009, 7-32. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cThe Economic Determinants of Conditional Conservatism\u201d, Journal of Business Finance and Accounting vol. 36 (3-4), 2009, 336-372. Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Neophytou, E.: \u201cEarnings Quality in Ex-Post Failed Firms\u201d, Accounting and Business Research vol. 39(2), 2009, 119-138. Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda Osma, B.: \u201cBoard independence and real earnings management: The case of R&D expenditure\u201d, Corporate Governance: An International Review vol. 16, 2008, 116-130. Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B. & Gill-de-Albornoz: \u201cThe effect of the board composition and its monitoring committees on earnings management: Evidence from Spain\u201d, Corporate Governance: An International Review vol. 15 (6), 2008, 1412-1427. <\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Penalva, F.: \u201cBoard of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence\u201d, European Accounting Review vol. 16 (4), 2007, 727-755. Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Gill-de-Albornoz, B.: \u201cEffects of Database Choice on International Accounting Research\u201d, Abacus vol. 42 (3-4), 2006, 426-454. Emerald Citation of Excellence Award.<\/p>\n Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., & Mora, A.: \u201cThe Effect of Earnings Management on the Asymmetric Timeliness of Earnings\u201d, Journal of Business Finance and Accounting vol. 32 (3-4). 2005, 691-726.<\/p>\n \t\t\t\t\t\t\t\t\t\tEmail: bgosma@emp.uc3m.es \t\t\t\t\t\t\t\t\t\tAddress \/ Office:C\/ Madrid, 126 – 28903 Getafe (Madrid) Spain \/ 6.0.15\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 89 27\n\t\t\t\t\t\t\t\t\t<\/li>\n \t\t\t\t\t\t\t\t\t\tGoogle Scholar \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":[62],"area":[80],"class_list":["post-5477","members","type-members","status-publish","hentry","categoria-profesional-professors","area-accounting"],"_links":{"self":[{"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/members\/5477","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\/5477\/revisions"}],"predecessor-version":[{"id":7279,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/members\/5477\/revisions\/7279"}],"wp:attachment":[{"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/media?parent=5477"}],"wp:term":[{"taxonomy":"categoria-profesional","embeddable":true,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/categoria-profesional?post=5477"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/indem.uc3m.es\/en\/wp-json\/wp\/v2\/area?post=5477"}],"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>\nEducation<\/h2>\n
Selected publications<\/h2>\n
Corporate Finance vol. 70, 2021, 1-31. Open Access<\/a>.<\/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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