Beatriz Garcia Osma : Citation Profile


Are you Beatriz Garcia Osma?

Universidad Carlos III de Madrid

8

H index

6

i10 index

165

Citations

RESEARCH PRODUCTION:

21

Articles

6

Papers

RESEARCH ACTIVITY:

   16 years (2004 - 2020). See details.
   Cites by year: 10
   Journals where Beatriz Garcia Osma has often published
   Relations with other researchers
   Recent citing documents: 51.    Total self citations: 3 (1.79 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pga265
   Updated: 2020-11-21    RAS profile: 2020-10-09    
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Relations with other researchers


Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Beatriz Garcia Osma.

Is cited by:

GUIDARA, RIHAB (3)

Caskey, Judson (1)

Bhatti, Arshad (1)

Karolyi, G. (1)

Voordeckers, Wim (1)

Roberts, Mark (1)

Kaserer, Christoph (1)

Melis, Andrea (1)

Ntim, Collins (1)

Dumitru, Madalina (1)

Al-Gamrh, Bakr (1)

Cites to:

Shleifer, Andrei (19)

Vishny, Robert (13)

Lopez-de-Silanes, Florencio (13)

La Porta, Rafael (12)

Leuz, Christian (9)

Basu, Sudipta (9)

Ball, Ray (8)

Lepetit, Laetitia (7)

Wysocki, Peter (7)

Jensen, Michael (6)

Bouvatier, Vincent (6)

Main data


Where Beatriz Garcia Osma has published?


Journals with more than one article published# docs
European Accounting Review3
Journal of Business Finance & Accounting3
Accounting and Business Research3
Corporate Governance: An International Review2

Working Papers Series with more than one paper published# docs
Working Papers. Serie EC / Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie)5

Recent works citing Beatriz Garcia Osma (2020 and 2019)


YearTitle of citing document
2019International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism. (2019). Wang, Wei ; Khurana, Inder K. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:1:p:241-290.

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2019Investment Dynamics and Earnings‐Return Properties: A Structural Approach. (2019). Breuer, Matthias ; Windisch, David. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:3:p:639-674.

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2020Infographics in corporate sustainability reports: Providing useful information or used for impression management?. (2020). He, Liyu ; Hellmann, Andreas ; Kanbaty, Majid. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:26:y:2020:i:c:s2214635019302229.

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2019Real earnings management and loan contract terms. (2019). Xu, Alice Liang ; Walsh, Eamonn ; Pappas, Kostas. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:4:p:373-401.

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2019Country-level corruption and accounting choice: Research & development capitalization under IFRS. (2019). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Slack, Richard ; Mazzi, Francesco. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300241.

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2019Do incentives work? Option-based compensation and corporate innovation. (2019). Goldie, Brad ; Blank, Brian ; Biggerstaff, Lee . In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:415-430.

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2020Is corporate tax avoidance associated with investment efficiency?. (2020). Duong, Lien ; Taylor, Grantley ; Al-Hadi, Ahmed ; Asiri, Mohammed. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:52:y:2020:i:c:s1062940819300312.

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2019Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood. (2019). Danbolt, JO ; Ntim, Collins G ; Tunyi, Abongeh A. In: International Review of Financial Analysis. RePEc:eee:finana:v:62:y:2019:i:c:p:1-20.

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2019Corporate investment efficiency: The role of financial development in firms with financing constraints and agency issues in OECD non-financial firms. (2019). Li, Matthew C ; Naeem, Kashif. In: International Review of Financial Analysis. RePEc:eee:finana:v:62:y:2019:i:c:p:53-68.

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2020Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435.

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2020Female independent directors and financial irregularities in chinese listed firms: From the perspective of audit committee chairpersons. (2020). Li, Yanxi. In: Finance Research Letters. RePEc:eee:finlet:v:32:y:2020:i:c:s1544612318305051.

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2020Investment efficiency: Dual-class vs. Single-class firms. (2020). Wan, Huishan ; Mpundu, Heminigild ; Cheng, Xiaoyan. In: Global Finance Journal. RePEc:eee:glofin:v:45:y:2020:i:c:s1044028318302631.

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2019Female directors and impression management in sustainability reporting. (2019). Martinez-Ferrero, Jennifer ; Suarez-Fernandez, Oscar ; Garcia-Sanchez, Isabel-Maria. In: International Business Review. RePEc:eee:iburev:v:28:y:2019:i:2:p:359-374.

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2019Trust and the cost of debt financing. (2019). Yin, Chao ; Meng, Yijun. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:59:y:2019:i:c:p:58-73.

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2019The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412.

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2019Women on boards and bank earnings management: From zero to hero. (2019). Zhou, Yue ; Zhang, Xuezhi ; Jiang, Yuxiang ; Fan, Yaoyao. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:107:y:2019:i:c:16.

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2020Corporate governance and earnings management in concentrated markets. (2020). Alhadab, Mohammad ; Lambrinoudakis, Costas ; el Diri, Malek. In: Journal of Business Research. RePEc:eee:jbrese:v:108:y:2020:i:c:p:291-306.

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2020Corporate governance and R&D investment by European listed companies. (2020). Felicio, Teresa ; Samagaio, Antonio ; Rodrigues, Ricardo. In: Journal of Business Research. RePEc:eee:jbrese:v:115:y:2020:i:c:p:289-295.

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2019Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?. (2019). Shan, Yuan George. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:30-48.

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2019The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence. (2019). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:49-68.

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2019Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries. (2019). Zakaria, Idlan ; Alshehabi, Ahmad ; Halabi, Hussein. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566918301309.

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2020Enterprise risk management and firm performance: Role of the risk committee. (2020). Buckby, Sherrena ; Zaman, Mahbub ; Malik, Muhammad Farhan . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566918301231.

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2020Maximising international returns: Impact of IFRS on foreign direct investments. (2020). Golubeva, Olga. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:2:s1815566918301401.

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2019Female CFOs and accounting fraud: Evidence from China. (2019). Liu, Xutang ; Smith, David ; Liao, Jing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:53:y:2019:i:c:p:449-463.

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2020Misinformation corrections of corporate news: Corporate clarification announcements. (2020). Yang, Ann Shawing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x19302884.

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2019Female directors, earnings management, and CEO incentive compensation: UK evidence. (2019). Matar, Ghida ; El-Gammal, Walid ; Harakeh, Mostafa. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:153-170.

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2019Delivering performance: the capital market framing of financial numbers from a preparer perspective. (2019). Sjogren, Ebba ; Ahblom, Per. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:102819.

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2020Key Audit Matters for Production-to-Order Industry and Conservatism. (2020). Park, Sambock ; Kim, Taeheung ; In, Chang-Yeol. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:8:y:2020:i:1:p:5-:d:314628.

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2019Managerial Overconfidence and Cost Behavior of R&D Expenditures. (2019). Cheung, Joon Hei ; Kim, Donghyun ; Hur, Kang Sung. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:18:p:4878-:d:264715.

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2019Remuneration Committees and Attribution Disclosures on Remuneration Decisions: Australian Evidence. (2019). Johl, Shireenjit ; Mihret, Dessalegn ; Kanapathippillai, Sutharson. In: Journal of Business Ethics. RePEc:kap:jbuset:v:158:y:2019:i:4:d:10.1007_s10551-017-3736-7.

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2020Share repurchases and accounting conservatism. (2020). Wu, Kean ; Robin, Ashok ; Lobo, Gerald J. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:54:y:2020:i:2:d:10.1007_s11156-019-00804-9.

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2020Accounting conservatism and banking expertise on board of directors. (2020). Nguyen, Tri Tri ; Bui, Hung Quang ; Minh, Nguyet Thi ; Duong, Chau Minh. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:55:y:2020:i:2:d:10.1007_s11156-019-00851-2.

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2019Survey on Accounting for Goodwill. (2019). Yamashita, Tomoaki ; Miyauchi, Toshitake ; Tokuga, Yoshihiro . In: Discussion papers. RePEc:kue:epaper:e-19-003.

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2019Institutional Quality, Tax Avoidance, and Analysts Forecast: International Evidence. (2019). Kamarudin, Khairul Anuar ; Ariff, Akmalia M. In: Capital Markets Review. RePEc:mfa:journl:v:27:y:2019:i:2:p:15-35.

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2019Contrasting Incentives for Earnings Management: Board Activity and Board Remuneration in Spanish Firms. (2019). Jara, Mauricio ; Muro, Laura ; Saona, Paolo ; McWay, Ryan. In: OSF Preprints. RePEc:osf:osfxxx:xgn3y.

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2019BACK TO THE CORE: ALTERNATIVE PERFORMANCE MEASUREMENT. (2019). Cicak, Josip ; Vasicek, Davor . In: UTMS Journal of Economics. RePEc:ris:utmsje:0277.

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2019“Some fuzzy math”: relational information on debt value adjustments by managers and the financial press. (2019). Kaumanns, Sebastian. In: Business Research. RePEc:spr:busres:v:12:y:2019:i:2:d:10.1007_s40685-018-0065-3.

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2020Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis. (2020). Kiy, Florian ; Zick, Theresa. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:4:d:10.1007_s11573-020-00968-0.

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2020Firm size proxies and the value relevance of predictive stock return models. (2020). Wakil, Gulraze. In: Journal of Economics and Finance. RePEc:spr:jecfin:v:44:y:2020:i:3:d:10.1007_s12197-019-09491-7.

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2019Automatic summarization of earnings releases: attributes and effects on investors’ judgments. (2019). White, Brian J ; Hollander, Stephan ; Cardinaels, Eddy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-9488-0.

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2019Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G. (2019). Kang, Helen ; Dinh, Tami ; Thielemann, Felix. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00074-x.

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2020Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. (2020). Glaum, Martin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:72:y:2020:i:2:d:10.1007_s41464-020-00087-x.

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2020Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors. (2020). Chang, Shen-Ho ; Chiou, Bo-Hung. In: Advances in Management and Applied Economics. RePEc:spt:admaec:v:10:y:2020:i:1:f:10_1_8.

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2019Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses. (2019). O'Hanlon, John ; Li, Weijia ; Hashim, Noor. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:6:p:682-725.

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2020Exploring the Family Effect on Innovative Capacity and Earnings Management. (2020). Kuo, Yen-Fang ; Wang, Ya-Fang. In: International Journal of Business and Economic Sciences Applied Research (IJBESAR). RePEc:tei:journl:v:13:y:2020:i:2:p:39-61.

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2020The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe. (2020). Claudia, Pereira ; Antonio, Cerqueira. In: Review of Economic Perspectives. RePEc:vrs:reoecp:v:20:y:2020:i:2:p:137-169:n:2.

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2020Female Business Leaders, Business and Cultural Environment, and Productivity around the World. (2020). Xu, Lixin ; Roberts, Mark ; Zeufack, Albert G ; Goh, Chorching ; Fang, Sheng. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:9275.

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2020Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada. (2020). Russo, Kayla ; Leggio, Juliano ; Hadzurik, Jessica ; Paduano, Bianca ; Mangen, Claudine. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:149-179.

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2020The search for alignment of board gender diversity, the adoption of environmental management systems, and the association with firm performance in Asian firms. (2020). Khan, Hashim ; Orij, Rene ; Rehman, Saif. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:5:p:2161-2175.

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2020Does it pay off? Integrated reporting and cost of debt: European evidence. (2020). Gerwanski, Jannik. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:5:p:2299-2319.

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2020Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors. (2020). Octavian, Mihaela Mocanu. In: Zagreb International Review of Economics and Business. RePEc:zag:zirebs:v:23:y:2020:i:1:p:71-80.

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Works by Beatriz Garcia Osma:


YearTitleTypeCited
2006Effects of database choice on international accounting research In: Abacus.
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article3
2007The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain In: Corporate Governance: An International Review.
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article15
2008Board Independence and Real Earnings Management: The Case of R&D Expenditure In: Corporate Governance: An International Review.
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article19
2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings In: Journal of Business Finance & Accounting.
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article8
2009The Economic Determinants of Conditional Conservatism In: Journal of Business Finance & Accounting.
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article1
2020Accounting conservatism and the profitability of corporate insiders In: Journal of Business Finance & Accounting.
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article0
2009Kenneth A. Kim and John R. Nofsinger , Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro In: The International Journal of Accounting.
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article0
2011Corporate governance and impression management in annual results press releases In: Accounting, Organizations and Society.
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article27
2017The monitoring role of female directors over accounting quality In: Journal of Corporate Finance.
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article8
2016Accounting conservatism and firm investment efficiency In: Journal of Accounting and Economics.
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article28
2019Prudential supervisors’ independence and income smoothing in European banks In: Journal of Banking & Finance.
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article0
2014Who uses financial reports and for what purpose? Evidence from capital providers In: LSE Research Online Documents on Economics.
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paper7
2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers.(2014) In: Accounting in Europe.
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This paper has another version. Agregated cites: 7
article
2004The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations In: International Journal of Accounting, Auditing and Performance Evaluation.
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article7
2004LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO In: Working Papers. Serie EC.
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paper2
2005EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA In: Working Papers. Serie EC.
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paper1
2009Corporate governance and impression management in annual press releases In: Working Papers. Serie EC.
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paper1
2010Strategic accounting choice around firm level labour negotiations In: Working Papers. Serie EC.
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paper1
2016Opinion shopping: Partner versus firm-level evidence In: Working Papers. Serie EC.
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paper0
2017Public oversight systems for statutory auditors in the European Union In: European Journal of Law and Economics.
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article1
2018Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/ÂżConsidera la NIIF 9 las preferencias de los usu In: Estudios de Economia Aplicada.
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article0
2012Opportunistic disclosure in press release headlines In: Accounting and Business Research.
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article5
2019Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA In: Accounting and Business Research.
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article0
2020Insider trading restrictions and earnings management In: Accounting and Business Research.
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article0
2007Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence In: European Accounting Review.
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article14
2009R&D Expenditure and Earnings Targets In: European Accounting Review.
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article14
2014Information Consequences of Accounting Conservatism In: European Accounting Review.
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article3

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