Beatriz García Osma

Best Publications

• Accounting conservatism and corporate governance

  Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  926
  Citations

• Accounting conservatism and firm investment efficiency

  Juan Manuel García Lara;Beatriz García Osma;Beatriz García Osma;Fernando Penalva

  842
  Citations

• Conditional conservatism and cost of capital

  Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  385
  Citations

• Board Independence and Real Earnings Management: The Case of R&D Expenditure

  Beatriz Garcia Osma

  382
  Citations

• The monitoring role of female directors over accounting quality

  Juan Manuel García Lara;Beatriz García Osma;Araceli Mora;Mariano P Scapin

  364
  Citations

• The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain

  Beatriz García Osma;Belén Gill-de-Albornoz Noguer

  336
  Citations

• Corporate governance and impression management in annual results press releases

  Beatriz García Osma;Encarna Guillamón-Saorín

  298
  Citations

• The Effect of Earnings Management on the Asymmetric Timeliness of Earnings

  Juan Manuel Garcia Lara;Beatriz Garcia Osma;Araceli Mora

  280
  Citations

• Earnings quality in ex-post failed firms

  Juan Manuel García Lara;Beatriz García Osma;Evi Neophytou

  210
  Citations

• The Economic Determinants of Conditional Conservatism

  Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  199
  Citations

• Conditional conservatism and the limits to earnings management

  Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  191
  Citations

• Board of directors' characteristics and conditional accounting conservatism : Spanish evidence

  Unknown

  188
  Citations

• R&D Expenditure and Earnings Targets

  Beatriz García Osma;Steven Young

  185
  Citations

• Who uses financial reports and for what purpose? Evidence from capital providers

  Stefano Cascino;Mark A. Clatworthy;Beatriz Garcia Osma;Joachim Gassen

  182
  Citations

• Information Consequences of Accounting Conservatism

  Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  165
  Citations

• Opportunistic Disclosures in Press Release Headlines

  MJ Jones;Garcia-Osman Guillamon-Saorion, B., E.

  90
  Citations

• Effects of database choice on international accounting research

  Juan Manuel García Lara;Beatriz García Osma;Belén Gill de Albornoz Noguer

  88
  Citations

• Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information

  Pablo Gómez-Carrasco;Encarna Guillamón-Saorín;Beatriz García Osma

  77
  Citations

• La investigación sobre Earnings Managements

  Beatriz García Osma;Belén Gill de Albornoz Noguer;Ana Gisbert Clemente

  75
  Citations

• Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

  Juan M. García Lara;Beatriz Garcia Osma;Fernando Penalva

  66
  Citations