Beatriz Garcia Osma : Citation Profile


Are you Beatriz Garcia Osma?

Universidad Carlos III de Madrid

11

H index

11

i10 index

446

Citations

RESEARCH PRODUCTION:

26

Articles

7

Papers

RESEARCH ACTIVITY:

   18 years (2004 - 2022). See details.
   Cites by year: 24
   Journals where Beatriz Garcia Osma has often published
   Relations with other researchers
   Recent citing documents: 37.    Total self citations: 8 (1.76 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pga265
   Updated: 2024-01-16    RAS profile: 2023-03-16    
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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:

Ntim, Collins (6)

Tsekrekos, Andrianos (4)

Tsalavoutas, Ioannis (4)

Reghezza, Alessio (3)

Gambacorta, Leonardo (3)

Brennan, Niamh (3)

Anagnostopoulou, Seraina (3)

GUIDARA, RIHAB (3)

HEVAS, DIMOSTHENIS (2)

López-Iturriaga, Félix (2)

Mazzi, Francesco (2)

Cites to:

Shleifer, Andrei (23)

Ball, Ray (18)

Lopez-de-Silanes, Florencio (17)

La Porta, Rafael (16)

Vishny, Robert (15)

Basu, Sudipta (13)

Leuz, Christian (11)

Fama, Eugene (10)

Wysocki, Peter (8)

Jensen, Michael (7)

Watts, Ross (6)

Main data


Where Beatriz Garcia Osma has published?


Journals with more than one article published# docs
Accounting and Business Research5
European Accounting Review4
Journal of Business Finance & Accounting3
Journal of Corporate Finance2
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 (2024 and 2023)


YearTitle of citing document
2023Securities class actions and conditional conservatism: Evidence from two legal events. (2023). Zhang, Yizhou ; Shan, Yaowen ; Lu, Meiting ; Chen, Xiaomeng. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2441-2471.

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2023How do institutional investors influence accounting conservatism in China?. (2023). Pan, Xiaofei ; Ma, Shiguang ; Zhang, Dan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:s2:p:2719-2754.

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2023Advisory or monitoring role in ESG scenario: Which women directors are more influential in the Italian context?. (2023). Paolone, Francesco ; Cambrea, Domenico Rocco ; Cucari, Nicola. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:4299-4314.

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2023Institutional investors corporate site visits and corporate investment efficiency. (2023). Xiao, HE. In: International Review of Finance. RePEc:bla:irvfin:v:23:y:2023:i:2:p:359-392.

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2023Financial experts on the top management team: Do they reduce investment inefficiency?. (2023). Wang, BO ; Pryshchepa, Oksana ; Li, Zhe. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:198-235.

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2023Board gender composition and waste management: Cross-country evidence. (2023). Hussain, Nazim ; Atif, Muhammad ; Gull, Ammar Ali. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000269.

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2023The moderating role of board gender diversity on the relationship between firm opacity and stock returns. (2023). Tsileponis, Nikolaos ; el Masri, Tarek ; Leventis, Stergios ; Harakeh, Mostafa. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838922000816.

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2023The myth of workforce reduction efficiency: The performativity of accounting language. (2023). Lapeyre, Jennifer Boutant ; Verdier, Marie-Anne. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:90:y:2023:i:c:s104523542100099x.

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2023Stock liquidity and investment efficiency: Evidence from the split-share structure reform in China. (2023). Im, Hyun Joong ; Selvam, Srinivasan ; Yan, William Ming. In: Emerging Markets Review. RePEc:eee:ememar:v:56:y:2023:i:c:s1566014123000511.

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2023Corporate culture and board gender diversity: Evidence from textual analysis. (2023). Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Wongsinhirun, Nopparat. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000509.

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2023The spillover effect of customers financial risk on suppliers conservative reporting: Evidence from China. (2023). Bai, Haichen ; Yang, GE ; Sun, Zeyu. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000923.

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2023The impact of human resource practices on corporate investment efficiency. (2023). Avgoustaki, Argyro ; Anagnostopoulou, Seraina C. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001254.

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2023How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism. (2023). Grossetti, Francesco ; Daugusta, Carlo. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322006808.

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2023Words and numbers: A disagreement story from post-earnings announcement return and volume patterns. (2023). Grossetti, Francesco ; de Vito, Antonio ; Daugusta, Carlo. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323000685.

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2023Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions. (2023). Vasarhelyi, Miklos A ; Dai, Jun ; Gu, YU. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000179.

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2023Influence of earnings management on forecasting corporate failure. (2023). Chlibi, Souhir ; Severin, Eric ; Veganzones, David. In: International Journal of Forecasting. RePEc:eee:intfor:v:39:y:2023:i:1:p:123-143.

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2023Enhancement in a firms information environment via options trading and the efficiency of corporate investment. (2023). Tsekrekos, Andrianos E ; Trigeorgis, Lenos ; Anagnostopoulou, Seraina C. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:149:y:2023:i:c:s0378426623000341.

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2023Bank competition and corporate employment: Evidence from the geographic distribution of bank branches in China. (2023). Anderson, Hamish D ; Wang, Qing Sophie ; Chen, Lihan ; Lai, Shaojie. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:154:y:2023:i:c:s0378426623001620.

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2023Board gender diversity and investment inefficiency. (2023). Yu, Chang. In: Journal of Economics and Business. RePEc:eee:jebusi:v:124:y:2023:i:c:s0148619522000637.

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2023The relationship between CSR disclosure and accounting conservatism: The role of state ownership. (2023). Kim, Oksana ; Garanina, Tatiana. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000010.

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2023Empirical research frameworks in a changing world: The case of audit data analytics. (2023). Ruhnke, Klaus. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000241.

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2023Corporate Responsibility Communication and Score Trends: A Buyer and Supplier Perspective. (2023). Khalajhedayati, Mehrnaz ; Schniederjans, Dara G. In: International Journal of Production Economics. RePEc:eee:proeco:v:257:y:2023:i:c:s0925527323000129.

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2023Do asymmetric information and leverage affect investment decisions?. (2023). Taskin, Dilvin ; Hunjra, Ahmed Imran ; Ahmad, Muhammad Munir. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:87:y:2023:i:c:p:337-345.

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2023Reflections on the 20-year anniversary of worldwide IFRS adoption. (2023). Hung, Mingyi ; Gassen, Joachim ; Florou, Annita ; Defond, Mark ; Daske, Holger ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:120205.

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2023The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt. (2023). Lorca, Pedro ; de Andres, Javier ; Hussainey, Khaled ; Magid, Ahmed Abdel. In: IJFS. RePEc:gam:jijfss:v:11:y:2023:i:2:p:60-:d:1113781.

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2023.

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2023Quantitative Evaluation of China’s CSR Policies Based on the PMC-Index Model. (2023). Cheng, Changgao ; Wang, Chunbao ; Zhang, Yukuo. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:9:p:7194-:d:1133118.

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2023Board gender diversity and firm performance: A complexity theory perspective. (2023). Kumar, Satish ; Pandey, Nitesh ; Garcia-Ramos, Rebeca ; Goodell, John W ; Post, Corinne. In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:40:y:2023:i:3:d:10.1007_s10490-022-09817-w.

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2023Board Gender Diversity and Women in Senior Management. (2023). Stainback, Kevin ; Roberts, Helen ; Chapple, Larelle ; Biswas, Pallab Kumar. In: Journal of Business Ethics. RePEc:kap:jbuset:v:182:y:2023:i:1:d:10.1007_s10551-021-04979-x.

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2023Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. (2023). Simoni, Lorenzo ; Miccini, Rebecca ; Giunta, Francesco ; Bini, Laura. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:27:y:2023:i:1:d:10.1007_s10997-021-09608-3.

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2023Earnings management and financial distress or soundness determining CEOs’ future over- and under-investment decisions. (2023). , Albertus ; Kurniawan, Firdaus ; Naim, Ainun ; Sumiyana, Sumiyana. In: Palgrave Communications. RePEc:pal:palcom:v:10:y:2023:i:1:d:10.1057_s41599-023-01638-6.

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2023Social Media Sustainability Communication: An Analysis of Firm Behaviour and Stakeholder Responses. (2023). Verma, Nishant Kumar ; Jha, Ashish Kumar. In: Information Systems Frontiers. RePEc:spr:infosf:v:25:y:2023:i:2:d:10.1007_s10796-022-10257-6.

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2023Effects of financial flexibility value and accounting conservatism on investment: evidence from mispricing. (2023). Wang, Teng-Shih ; Lin, Yi-Mien ; Chin-Fang, Chao. In: Journal of Economics and Finance. RePEc:spr:jecfin:v:47:y:2023:i:3:d:10.1007_s12197-023-09625-y.

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2023Political directors and corporate social responsibility: Are political ideology and regional identity relevant?. (2023). Santamaria-Mariscal, Marcos ; Romero-Merino, Elena M ; Garcia-Rodriguez, Inigo ; Andres, Pablo. In: Review of Managerial Science. RePEc:spr:rvmgts:v:17:y:2023:i:1:d:10.1007_s11846-022-00526-8.

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2023The effect of pay disparities within top management on conservative reporting. (2023). Scapin, Mariano ; Nguyen, Trang ; Gad, Mahmoud. In: Accounting and Business Research. RePEc:taf:acctbr:v:53:y:2023:i:4:p:478-504.

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2023Managerial litigation risk and corporate investment efficiency: Evidence from universal demand laws. (2023). Coulton, Jeff ; Monroe, Gary S ; Li, Leonard Leye. In: Journal of Empirical Legal Studies. RePEc:wly:empleg:v:20:y:2023:i:1:p:196-232.

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Works by Beatriz Garcia Osma:


YearTitleTypeCited
2006Effects of database choice on international accounting research In: Abacus.
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article5
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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article18
2008Board Independence and Real Earnings Management: The Case of R&D Expenditure In: Corporate Governance: An International Review.
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article48
2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings In: Journal of Business Finance & Accounting.
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article32
2009The Economic Determinants of Conditional Conservatism In: Journal of Business Finance & Accounting.
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article18
2020Accounting conservatism and the profitability of corporate insiders In: Journal of Business Finance & Accounting.
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article7
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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article39
2017The monitoring role of female directors over accounting quality In: Journal of Corporate Finance.
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article59
2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading In: Journal of Corporate Finance.
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article1
2016Accounting conservatism and firm investment efficiency In: Journal of Accounting and Economics.
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article104
2019Prudential supervisors’ independence and income smoothing in European banks In: Journal of Banking & Finance.
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article6
2021The usefulness of financial accounting information: evidence from the field In: LSE Research Online Documents on Economics.
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paper4
2014Who uses financial reports and for what purpose? Evidence from capital providers In: LSE Research Online Documents on Economics.
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paper19
2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers.(2014) In: Accounting in Europe.
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This paper has nother version. Agregated cites: 19
article
In: .
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article2
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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article8
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/¿Considera 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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article11
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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article2
2021The role of users’ engagement in shaping financial reporting: should activists target accounting more? In: Accounting and Business Research.
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article0
2022Opinion-shopping: firm versus partner-level evidence 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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article25
2009R&D Expenditure and Earnings Targets In: European Accounting Review.
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article20
2014Information Consequences of Accounting Conservatism In: European Accounting Review.
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article8
2021Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information In: European Accounting Review.
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article4

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 10 2023. Contact: CitEc Team