Beatriz García Osma

Beatriz García Osma publication distribution in Business and Management in 2026

The chart shows the distribution of publications by all Research.com ranked scientists in the field of Business and Management in 2026. The highlighted bar marks where Beatriz García Osma sits on this spectrum.

Beatriz García Osma D-index placement in Business and Management in 2026

The chart shows the D-index (discipline H-index) distribution of Business and Management scientists ranked by Research.com in 2026. The highlighted bar marks where Beatriz García Osma sits on this spectrum.

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