{"id":5019,"date":"2025-03-28T09:00:50","date_gmt":"2025-03-28T09:00:50","guid":{"rendered":"https:\/\/indem.uc3m.es\/?post_type=members&#038;p=5019"},"modified":"2026-10-01T17:51:01","modified_gmt":"2026-10-01T15:51:01","slug":"encarna-guillamon-saorin","status":"publish","type":"members","link":"https:\/\/indem.uc3m.es\/es\/members\/encarna-guillamon-saorin\/","title":{"rendered":"Encarna Guillamon-Saorin"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" width=\"1103\" height=\"1103\" src=\"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-ENCARNA-GUILLAMON-SAORIN-.png\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<ul>\n<li>\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:eguillam@emp.uc3m.es\"><\/p>\n<p>\t\t\t\t\t\t\t\t\t\tEmail: eguillam@emp.uc3m.es<br \/>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tDirecci\u00f3n \/ oficina: C\/ Madrid, 126 &#8211; 28903 Getafe (Madrid) Spain \/ 7.0.60\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tTel\u00e9fono \/ fax: (34) 91 624 96 42\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<p>\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\" tabindex=\"-1\" aria-label=\"BUSINESS UC3M\"><br \/>\n\t\t\t\t\t\t\t\t<\/a><\/p>\n<h3>\n\t\t\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\"><br \/>\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<p>\n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n<h2>Publicaciones seleccionadas<\/h2>\n<p>Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022).\u00a0<a href=\"https:\/\/doi.org\/10.1111\/jbfa.12683\" target=\"_blank\" rel=\"noopener\">\u00ab<\/a><a href=\"https:\/\/doi.org\/10.1111\/jbfa.12683\" target=\"_blank\" rel=\"noopener\">Quarterly Earnings Guidance and Real Earnings Management\u00bb<\/a>,\u00a0\u00a0Journal of Business Finance and Accounting.\u00a0En prensa.<\/p>\n<p>Guillamon-Saorin, E., Isidro, H. &amp; Marques, A. :\u00bb<a href=\"https:\/\/www.researchgate.net\/publication\/312932877_Impression_Management_and_Non-GAAP_Disclosure_in_Earnings_Announcements\" target=\"_blank\" rel=\"noopener\">Impression management and Non-GAAP disclosure in earnings announcements<\/a>\u00ab,\u00a0Journal of Business, Finance and Accounting\u00a0vol. 44 (3-4), 2016, 448-479.<\/p>\n<p>Guillamon-Saorin, E. Garcia-Osma, B. &amp; Jones, M.: \u00ab<a href=\"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/00014788.2012.632575\" target=\"_blank\" rel=\"noopener\">Opportunistic disclosures in press releases headlines. Accounting and Business Research<\/a>\u00ab,\u00a0Accounting and Business Research\u00a0vol. 42 (2), 2012, 143-168.<\/p>\n<p>Garcia-Osma B., &amp; Guillamon-Saorin E.: \u00bb\u00a0<a href=\"https:\/\/www.researchgate.net\/publication\/28262338_Corporate_governance_and_impression_management_in_annual_press_releases\" target=\"_blank\" rel=\"noopener\">Corporate governance and impression management in annual results press releases<\/a>\u00ab,\u00a0Accounting, Organizations and Society\u00a0vol. 36 (4-5), 2011, 187-208.<\/p>\n<p>Brenan, N., Guillamon-Saorin, E. &amp; Pierce, A.: \u00ab<a href=\"https:\/\/www.researchgate.net\/publication\/227428915_Impression_Management_Developing_and_Illustrating_a_Scheme_of_Analysis_for_Narrative_Disclosures_-_A_Methodological_Note\" target=\"_blank\" rel=\"noopener\">Impression management: Developing and illustrating a scheme of analysis for narrative disclosures \u2013 A methodological note<\/a>\u00ab,\u00a0Accounting, Auditing and Accountability Journal\u00a0vol. 22 (5), 2009, 789-832.<\/p>\n<p>\t\t\t\t\t\t\t\t\tBio<br \/>\n\t\t\t\t\t\t\t\t\tEncarna es profesora de Contabilidad en el departamento de Econom\u00eda de la Empresa de la Universidad Carlos III de Madrid.<\/p>\n<p>Estudio Administraci\u00f3n y Direcci\u00f3n de Empresas en la misma universidad. Posteriormente, realizo estudios en la Manchester Metropolitan University (UK) concretamente el BA (Hons) Business in Europe. Completo su doctorado en contabilidad en la UCD Michael Smurfit School of Business de Dublin (Irlanda) en 2006.<\/p>\n<p>Ha impartido docencia de An\u00e1lisis de Estados Contables, Matem\u00e1ticas Financieras, Contabilidad Financiera, Gobierno Corporativo.<\/p>\n<p>Respecto a la investigaci\u00f3n, su inter\u00e9s se centra en el an\u00e1lisis de la presentaci\u00f3n de la informaci\u00f3n financiera voluntaria que publican las empresas y en la calidad de la informaci\u00f3n financiera.\u00a0Encarna ha realizado visitas de investigacion en Universidades de reconocido prestigio internacional como Rotman School of Managment, University of Miami, Yonsei University, Manchester Business School, Nova School of Business and Economics, University College Dublin.\t\t\t\t\t\t\t\t\t<\/p>\n<p>\t\t\t\t\t\t\t\t\tPublicaciones<\/p>\n<p style=\"font-weight: 500\">Articulos en revistas internacionales:<\/p>\n<p style=\"font-weight: 500\">Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). \u00abQuarterly Earnings Guidance and Real Earnings Management\u00bb,\u00a0\u00a0<b><i>Journal of Business Finance and Accounting.\u00a0<\/i><\/b>En prensa.\u00a0<\/p>\n<p style=\"font-weight: 500\">Gomez-Carrasco, P.;\u00a0Guillamon-Saorin, E.; Garcia Osma, Beatriz.\u00a02021.\u00a0\u00abStakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information\u00bb,\u00a0<b><i>European Accounting Review<\/i>.\u00a0<\/b>1-32.<\/p>\n<p style=\"font-weight: 500\">Guillamon-Saor\u00edn, E., Guiral, A. &amp; Blanco, B.: \u00abManaging risk with socially responsible actions in firms involved in controversial activities and earnings management\u00bb,\u00a0<b><i>Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad\u00a0<\/i><\/b>vol. 47 (1), 2018, 1-24.<\/p>\n<p style=\"font-weight: 500\">Guillamon-Saorin, E., Isidro, H. &amp; Marques, A. :\u00bbImpression management and Non-GAAP disclosure in earnings announcements\u00bb,\u00a0<b><i>Journal of Business, Finance and Accounting<\/i><\/b>\u00a0vol. 44 (3-4), 2017, 448-479.<\/p>\n<p style=\"font-weight: 500\">Gomez-Carrasco, P., Guillamon-Saorin, E. &amp; Garcia Osma, B.: \u00abThe illusion of CSR: Drawing the line between core and supplementary CSR\u00bb,\u00a0<b><i>Sustainability, Accounting, Management and Policy Journal<\/i><\/b>\u00a0vol. 7 (1), 2016, 125-151.<\/p>\n<p style=\"font-weight: 500\">Guillamon-Saorin, E. &amp; Sousa, C.: \u00abVoluntary disclosure of press releases and the importance of timing: A comparative study of the UK and Spain\u00bb,\u00a0<b><i>Management International Review<\/i><\/b>\u00a0vol. 54 (1), 2014, 71-106.<\/p>\n<p style=\"font-weight: 500\">Guillamon-Saorin, E. Guiral, A. &amp; Blanco, B. \u00abDo Non-Socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation\u00bb,\u00a0<b><i>Journal of Business Ethics<\/i><\/b>\u00a0vol. 117 (1), 2013, 67-83.<\/p>\n<p style=\"font-weight: 500\">Guillamon-Saorin, E. &amp; Martinez-Lopez, F.: \u00abCorporate financial communications and the Internet: manipulating investors audiences?\u00bb,\u00a0<b><i>Online Information Review<\/i><\/b>\u00a0vol. 37 (4), 2013, 518 \u2013 537.<\/p>\n<p style=\"font-weight: 500\">Sousa, C., Coelho, F., &amp; Guillamon-Saorin, E.: \u00abPersonal values, autonomy and self-efficacy: Evidence from frontline service employees\u00bb,\u00a0<b><i>International Journal of Selection and Assessmen<\/i><\/b><b><i>t<\/i><\/b>\u00a0vol. 20 (2), 2012, 159-170.<\/p>\n<p>Guillamon-Saorin, E. Garcia-Osma, B. &amp; Jones, M.: \u00abOpportunistic disclosures in press releases headlines. Accounting and Business Research\u00bb,\u00a0<b><i>Accounting and Business Research<\/i><\/b>\u00a0vol. 42 (2), 2012, 143-168.<\/p>\n<p>Garcia-Osma B., &amp; Guillamon-Saorin E.: \u00bb Corporate governance and impression management in annual results press releases\u00bb,\u00a0<b><i>Accounting, Organizations and Society<\/i><\/b>\u00a0vol. 36 (4-5), 2011, 187-208.<\/p>\n<p>Guillamon-Saorin, E. &amp; Sousa, C.: \u00abPress Releases Disclosures in Spain and the UK\u00bb,\u00a0<b><i>International Business Review<\/i><\/b>\u00a0vol. 19 (1), 2010, 1-15.<\/p>\n<p>Brenan, N., Guillamon-Saorin, E. &amp; Pierce, A.: \u00abImpression management: Developing and illustrating a scheme of analysis for narrative disclosures \u2013 A methodological note\u00bb,\u00a0<b><i>Accounting, Auditing and Accountability Journal<\/i><\/b>\u00a0vol. 22 (5), 2009, 789-832.<\/p>\n<p>Cap\u00edtulo de Libro:<\/p>\n<p>Guillam\u00f3n-Saor\u00edn, E., &amp; Mart\u00ednez-L\u00f3pez, F.: \u00abCorporate Disclosure Strategies on Company Websites: Reviewing Opportunistic Practices\u00bb, in F.J. Mart\u00ednez-L\u00f3pez (Ed.)<b><i>\u00a0Research Handbook of e-business strategic management<\/i><\/b>, Springer (2014).<\/p>\n<ul>\n<li>\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20reguillam@emp.uc3m.es\"><\/p>\n<p>\t\t\t\t\t\t\t\t\t\tEmail: eguillam@emp.uc3m.es<br \/>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tDirecci\u00f3n \/ oficina: C\/ Madrid, 126 &#8211; 28903 Getafe (Madrid) Spain \/ 7.0.60\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n<p>\t\t\t\t\t\t\t\t\t\tTel\u00e9fono \/ fax: (34) 91 624 96 42\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<p>\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\" tabindex=\"-1\" aria-label=\"BUSINESS UC3M\"><br \/>\n\t\t\t\t\t\t\t\t<\/a><\/p>\n<h3>\n\t\t\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\"><br \/>\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<p>\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":[61],"area":[79],"class_list":["post-5019","members","type-members","status-publish","hentry","categoria-profesional-profesores","area-contabilidad"],"_links":{"self":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/5019","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\/5019\/revisions"}],"predecessor-version":[{"id":7300,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/members\/5019\/revisions\/7300"}],"wp:attachment":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/media?parent=5019"}],"wp:term":[{"taxonomy":"categoria-profesional","embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/categoria-profesional?post=5019"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/area?post=5019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}