World's Best Scientists 2026 revealed!
Beatriz García Osma

Beatriz García Osma

D-Index & Metrics

Business and Management

D-Index
32
Citations
6668
World Ranking
2606
National Ranking
51

Best Publications

  • Accounting conservatism and corporate governance

    Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  • Accounting conservatism and firm investment efficiency

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

  • Conditional conservatism and cost of capital

    Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

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

    Beatriz Garcia Osma

  • The monitoring role of female directors over accounting quality

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

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

    Beatriz García Osma;Belén Gill-de-Albornoz Noguer

  • Corporate governance and impression management in annual results press releases

    Beatriz García Osma;Encarna Guillamón-Saorín

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

    Juan Manuel Garcia Lara;Beatriz Garcia Osma;Araceli Mora

  • Earnings quality in ex-post failed firms

    Juan Manuel García Lara;Beatriz García Osma;Evi Neophytou

  • The Economic Determinants of Conditional Conservatism

    Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  • Conditional conservatism and the limits to earnings management

    Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

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

    Unknown

  • R&D Expenditure and Earnings Targets

    Beatriz García Osma;Steven Young

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

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

  • Information Consequences of Accounting Conservatism

    Juan Manuel García Lara;Beatriz García Osma;Fernando Penalva

  • Opportunistic Disclosures in Press Release Headlines

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

  • Effects of database choice on international accounting research

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

  • 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

  • La investigación sobre Earnings Managements

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

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

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

If you think any of the details on this page are incorrect, let us know.

Report an issue

We appreciate your kind effort to assist us to improve this page, it would be helpful providing us with as much detail as possible in the text box below:

Recently Published Articles