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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\tDirecci\u00f3n \/ oficina: C\/ Madrid, 126 – 28903 Getafe (Madrid) Spain \/ 6.0.15\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,\u00a0\u00a0Universidad Autonoma de Madrid, Spain<\/p>\n Cascino, S., Clatworthy, M.,\u00a0Garc\u00eda Osma, B., Gassen, J.\u00a0& Imam, S.:\u00a0\u00a0\u00abThe Usefulness of Financial Accounting Information: Evidence from the Field,\u00bb\u00a0The Accounting Review\u00a0vol. 96 (6), 2021, 73-102.<\/p>\n Garc\u00eda Lara, J.M.,\u00a0Garc\u00eda Osma, B.\u00a0& Penalva, F.:\u00a0\u00a0\u00abAccounting Conservatism and Firm Investment Efficiency\u00bb,\u00a0Journal of Accounting and Economics\u00a0vol. 61 (1), 2016, 221-238.<\/p>\n Garc\u00eda Lara, J.M.,\u00a0Garc\u00eda Osma, B.\u00a0& Penalva, F.:\u00a0\u00abConditional Conservatism and Cost of Capital\u00bb,\u00a0Review of Accounting Studies\u00a0vol. 16 (2), 2011, 247-271.<\/p>\n Garc\u00eda Osma, B.,\u00a0Guillamon-Saor\u00edn, E.: \u201cCorporate Governance and Impression Management in Annual Results Press Releases\u201d,\u00a0Accounting, Organizations and Society\u00a0vol. 36 (4-5), 2011, 187-208.<\/p>\n Garc\u00eda Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.: \u00abAccounting Conservatism and Corporate Governance\u00bb,\u00a0Review of Accounting Studies\u00a0vol. 14 (1), 2009, 161-201.<\/p>\n \t\t\t\t\t\t\t\t\tBio<\/p>\n Beatriz Garc\u00eda Osma es Catedr\u00e1tica de Universidad en el Departamento de Econom\u00eda de la Empresa de la Universidad Carlos III de Madrid, Research Member del ECGI y profesora visitante en Stockholm School of Economics. Previamente, fue profesora Titular de Universidad en la Universidad Aut\u00f3noma de Madrid y Marie Curie pre- y post-doctoral fellow en la Universidad de Lancaster, donde obtuvo su doctorado en Econom\u00eda Financiera y Contabilidad.\u00a0<\/p>\n Su investigaci\u00f3n se centra en el estudio de la calidad de la informaci\u00f3n financiera, gobierno corporativo y la relaci\u00f3n entre la informaci\u00f3n financiera y los mercados de capitales. Beatriz ha publicado su investigaci\u00f3n en revistas nacionales e internacionales de prestigio, y ha participado y dirigido numerosos proyectos de investigaci\u00f3n. Su docencia se centra en las \u00e1reas de Contabilidad Financiera, Valoraci\u00f3n de Empresas y An\u00e1lisis de Estados Financieros. Fue la representante de Espa\u00f1a en el Board de la European Accounting Association (EAA), entre 2014 y 2020 y miembro del Management Committee de la EAA entre 2014 y 2017. Es editora de la European Accounting Review (2020-2023) y fue editora de la Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad, y miembro del editorial panel de diversas revistas.<\/p>\n \t\t\t\t\t\t\t\t\tPublicaciones<\/p>\n Dargenidou, C., M. De Vicente-Lama, & B. Garcia Osma. \u00abConsolidation in national accounts:\u00a0Implications for municipal enterprises\u00bb\u00a0Journal of Accounting and Public Policy, forthcoming.\u00a0\u00a0Working paper version in SSRN<\/a><\/p>\n Santos-Cabalgante, B.,\u00a0Garc\u00eda Osma, B.,\u00a0& Romero-F\u00fanez, D.: \u00abDividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920-1930),\u00bb\u00a0Accounting and Business Research\u00a0vol.\u00a054, 5, 2024, 614-647.\u00a0\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Guillam\u00f3n-Saorin, E.\u00a0&\u00a0 Mercado, F.: \u00abQuarterly earnings guidance and real earnings management,\u00bb\u00a0Journal of Business Finance and Accounting\u00a0vol.50(5-6), 2023,\u00a01029-1059.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Mora, A.\u00a0&\u00a0 Pierk, J.: \u00abDissemination of accounting research,\u00bb\u00a0European Accounting Review\u00a0vol. 32(5), 2023,\u00a01053-1083.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Gomez-Conde, J. & Lopez-Valeiras, E.: \u00abManagement control systems and real earnings management: Effects on firm performance,\u00bb\u00a0Management Accounting Research, vol. 55, 2022.\u00a0Working paper version in SSRN<\/a>,\u00a0Open Access<\/a>.<\/p>\n Garcia Osma, B., Gill-de-Albornoz, B., Heras Cristobal, E. & Rusanescu, S.: \u00abOpinion shopping: firms versus partner-level evidence,\u00bb\u00a0Accounting and Business Research\u00a0vol.\u00a052(7), 2022.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Clatcher, I., Garcia Osma, B., Scarlat, E. & Shields, K.: \u00abDo Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading,\u00bb\u00a0Journal of Garcia Osma, B., & Grande-Herrera, C.: \u00abThe role of users’ engagement in shaping financial reporting: Should actvists target accounting more?\u00bb\u00a0Accounting and Business Research\u00a0vol. 51, 2021,\u00a0511-544.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Cascino, S., Clatworthy, M.,\u00a0Garc\u00eda Osma, B., Gassen, J.\u00a0& Imam, S.:\u00a0\u00a0\u00abThe Usefulness of Financial Accounting Information: Evidence from the Field,\u00bb\u00a0The Accounting Review\u00a0vol. 96, 2021, 73-102\u00a0\u00a0Working paper version in SSRN<\/a>.<\/p>\n \u00a0<\/p>\n \u00a0<\/p>\n \u00a0<\/p>\n G\u00f3mez-Carrasco, P., Guillam\u00f3n-Saor\u00edn, E., & Garc\u00eda Osma, B.: \u00abStakeholder versus firm communication in social media: The case of twitter and corporate social responsibility information,\u00bb\u00a0European Accounting Review\u00a0vol. 30, 2021, 31-62.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garcia Lara, J.M., Garcia Osma, B. & Penalva, F.: \u00abConditional conservatism and the limits to earnings management,\u00bb\u00a0Journal of Accounting and Public Policy\u00a0vol. 29, 2020, 1-26.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Khalilov, A., & Garcia Osma, B.: \u00abAccounting conservatism and the profitability of corporate insiders,\u00bb\u00a0Journal of Business Finance and Accounting\u00a0vol. 47, 2020, 333-364.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garcia Osma, B., Scarlat, E., & Shields. K.: \u00abInsider trading restrictions and earnings management,\u00bb\u00a0Accounting and Business Research, vol. 50, 2020, 205-237.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B.,\u00a0Mora, A. & Porcuna-Enguix, L.: \u00abPrudential supervisors’ independence and income smoothing\u00a0in European banks\u00bb,\u00a0Journal of Banking and Finance\u00a0vol. 102, 2019, 156-176.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Santos-Cabalgante, B.,\u00a0Garc\u00eda Osma, B.,\u00a0& Romero-F\u00fanez, D.: \u00abAccounting Quality in Railway Companies\u00a0during the 19th and 20th centuries: The case of Spanish NORTE and MZA\u00bb,\u00a0Accounting and Business Research\u00a0vol.\u00a049, 2019, 271-304.\u00a0\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B.,\u00a0G\u00f3mez-Conde, J. & Heras, E.: \u00abDebt pressure and interactive use of control systems:\u00a0Effects on cost of debt\u00bb,\u00a0Management Accounting Research\u00a0vol.\u00a040, 2018, 27-46.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0Mora, A. & Scapin, M.: \u00abThe Monitoring Role of Female Directors over Accounting Quality\u00bb,\u00a0Journal of Corporate Finance\u00a0vol. 45, 2017, 651-668.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B.,\u00a0Gisbert, A. & Heras, E.: \u00abPublic oversight systems for statutory auditors in\u00a0the European Union\u00bb,\u00a0European Journal of Law and Economics\u00a0vol.\u00a044, 2017, 517-552.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.: \u00abAccounting Conservatism and Firm Investment Efficiency\u00bb,\u00a0Journal of Accounting and Economics\u00a0vol. 6 1(1), 2016, 221-238.\u00a0Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda Osma, B.,\u00a0Mora, A. & Sabater, A.: \u00abStrategic accounting choice around firm-level labour negotiations\u00bb,\u00a0Journal of Accounting, Auditing and Finance\u00a0vol. 30, 2015, 246-277.\u00a0Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.: \u00abInformation Consequences of Accounting Conservatism\u00bb,\u00a0European Accounting Review\u00a0vol 23 (2),\u00a0 2014, 173-198.\u00a0Working paper version in SSRN.<\/a>\u00a0Free download from the Taylor&Francis 2014 most read articles collection.<\/p>\n Cascino, S., Clatworthy, M.,\u00a0Garc\u00eda Osma, B.,\u00a0Jeanjean, T., Imam, S. & Gassen, J.: \u00abWho uses financial reports and for what purpose? Evidence from capital providers\u00bb\u00a0Accounting in Europe\u00a0vol. 11, 2014, 185-209.\u00a0Working paper version in SSRN.<\/a><\/p>\n Guillamon-Saor\u00edn, E.,\u00a0Garc\u00eda Osma, B.,\u00a0& Jones, M.: \u00abOpportunistic disclosure in press release headlines\u00bb,\u00a0Accounting and Business Research\u00a0vol. 42, 2011, 143-168.\u00a0Working paper version on SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.: \u00abConditional Conservatism and Cost of Capital\u00bb,\u00a0Review of Accounting Studies\u00a0vol. 16, 2011, 247-271.\u00a0Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda Osma, B.,Guillamon-Saor\u00edn, E.: \u00abCorporate governance and impression management in annual results press releases\u00bb,\u00a0Accounting Organizations and Society\u00a0vol. 36, 2010, 187-208.<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.: \u00abAccounting Conservatism and Corporate Governance\u00bb,\u00a0Review of Accounting Studies\u00a0vol. 14 (1), 2009, 161-201.<\/p>\n Garc\u00eda Osma, B.,\u00a0& Young, S.: \u00abR&D expenditure and earnings targets\u00bb,\u00a0European Accounting Review\u00a0vol.\u00a018, 2009, 7-32.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.: \u00abThe Economic Determinants of Conditional Conservatism\u00bb,\u00a0Journal of Business Finance and Accounting\u00a0vol. 36 (3-4), 2009, 336-372.\u00a0Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Neophytou, E.: \u00abEarnings Quality in Ex-Post Failed Firms\u00bb,\u00a0Accounting and Business Research\u00a0vol. 39(2), 2009, 119-138.\u00a0Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda Osma, B.: \u00abBoard independence and real earnings management: The case of R&D expenditure\u00bb,\u00a0Corporate Governance: An International Review\u00a0vol. 16, 2008, 116-130.\u00a0Working paper version in SSRN<\/a>.<\/p>\n Garc\u00eda Osma, B. & Gill-de-Albornoz: \u00abThe effect of the board composition and its monitoring\u00a0committees on earnings management: Evidence from Spain\u00bb,\u00a0Corporate Governance: An International Review\u00a0vol. 15 (6), 2008, 1412-1427.\u00a0<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Penalva, F.:\u00a0\u00a0\u00abBoard of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence\u00bb,\u00a0European Accounting Review\u00a0vol. 16 (4), 2007, 727-755.\u00a0Working paper version in SSRN.<\/a><\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0& Gill-de-Albornoz, B.: \u00abEffects of Database Choice on International Accounting Research\u00bb,\u00a0Abacus\u00a0vol. 42 (3-4), 2006, 426-454. Emerald Citation of Excellence Award.<\/p>\n Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0\u00a0& Mora, A.: \u201cThe Effect of Earnings Management on the Asymmetric Timeliness of Earnings\u201d,\u00a0Journal of Business Finance and Accounting\u00a0vol. 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\tDirecci\u00f3n \/ oficina: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\tTel\u00e9fono \/ 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":[63],"area":[79],"class_list":["post-4031","members","type-members","status-publish","hentry","categoria-profesional-catedraticos","area-contabilidad"],"_links":{"self":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/4031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members"}],"about":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/types\/members"}],"author":[{"embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":6,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/4031\/revisions"}],"predecessor-version":[{"id":7276,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/4031\/revisions\/7276"}],"wp:attachment":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/media?parent=4031"}],"wp:term":[{"taxonomy":"categoria-profesional","embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/categoria-profesional?post=4031"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/area?post=4031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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Publicaciones seleccionadas<\/h2>\n
Corporate Finance\u00a0vol. 70, 2021, 1-31.\u00a0Open Access<\/a>.<\/p>\n\n
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