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Beatriz Garcia Osma
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Accounting conservatism and corporate governance
JM Garcia Lara, B García Osma, F Penalva
Review of accounting studies 14 (1), 161-201, 2009
7772009
Accounting conservatism and firm investment efficiency
JMG Lara, BG Osma, F Penalva
Journal of Accounting and Economics 61 (1), 221-238, 2016
5352016
Conditional conservatism and cost of capital
JM García Lara, B García Osma, F Penalva
Review of accounting studies 16 (2), 247-271, 2011
3252011
Board independence and real earnings management: The case of R&D expenditure
B Garcia Osma
Corporate Governance: An International Review 16 (2), 116-131, 2008
3182008
The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain
BG Osma, BGA Noguer
Corporate Governance: An International Review 15 (6), 1413-1428, 2007
2952007
Board of directors' characteristics and conditional accounting conservatism: Spanish evidence
JM García Lara, BG Osma, F Penalva
European Accounting Review 16 (4), 727-755, 2007
2752007
The effect of earnings management on the asymmetric timeliness of earnings
JM García Lara, B García Osma, A Mora
Journal of Business Finance & Accounting 32 (3‐4), 691-726, 2005
2642005
Corporate governance and impression management in annual results press releases
B García Osma, E Guillamón-Saorín
Accounting, Organizations and Society, 2011
2422011
The monitoring role of female directors over accounting quality
JMG Lara, BG Osma, A Mora, M Scapin
Journal of Corporate Finance 45, 651-668, 2017
1842017
Earnings quality in ex‐post failed firms
JM García Lara, BG Osma, E Neophytou
Accounting and business research 39 (2), 119-138, 2009
1732009
The economic determinants of conditional conservatism
JMG Lara, BG Osma, F Penalva
Journal of Business Finance & Accounting 36 (3‐4), 336-372, 2009
1702009
La investigación sobre" Earnings Managements"
B García Osma, B Gill de Albornoz Noguer, A Gisbert Clemente
Revista española de financiación y contabilidad, 1001-1034, 2005
150*2005
Who uses financial reports and for what purpose? Evidence from capital providers
S Cascino, M Clatworthy, B Garcia Osma, J Gassen, S Imam, T Jeanjean
Accounting in Europe 11 (2), 185-209, 2014
1492014
R&D expenditure and earnings targets
BG Osma, S Young
European Accounting Review 18 (1), 7-32, 2009
1482009
Conditional conservatism and the limits to earnings management
JMG Lara, BG Osma, F Penalva
Journal of Accounting and Public Policy 39 (4), 106738, 2020
119*2020
Information consequences of accounting conservatism
JM García Lara, B Garcia Osma, F Penalva
European Accounting Review 23 (2), 173-198, 2014
1062014
Corporate governance and earnings management in Spain
BG Osma, BGA Noguer
28th Annual Congress of the European Accounting Association, Gotemburgo, Suecia, 2005
101*2005
Opportunistic Disclosure in Press Release Headlines
E Guillamon Saorin, B Garcia Osma, MJ Jones
802011
Effects of database choice on international accounting research
JMG Lara, BG Osma, BGDA Noguer
Abacus 42 (3‐4), 426-454, 2006
792006
Strategic balance sheet adjustments under first-time IFRS adoption and the consequences for earnings quality
B Osma, P Pope
Working paper, 2011
66*2011
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