Beatriz Garcia Osma : Citation Profile


Are you Beatriz Garcia Osma?

Universidad Carlos III de Madrid

7

H index

7

i10 index

152

Citations

RESEARCH PRODUCTION:

18

Articles

6

Papers

RESEARCH ACTIVITY:

   14 years (2004 - 2018). See details.
   Cites by year: 10
   Journals where Beatriz Garcia Osma has often published
   Relations with other researchers
   Recent citing documents: 53.    Total self citations: 4 (2.56 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pga265
   Updated: 2020-02-16    RAS profile: 2019-08-09    
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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)

HEVAS, DIMOSTHENIS (2)

Karolyi, G. (1)

Bhatti, Arshad (1)

Kang, Wensheng (1)

Christodoulou, Demetris (1)

Vaihekoski, Mika (1)

Dumitru, Madalina (1)

Caskey, Judson (1)

Fujiyama, Keishi (1)

Houmes, Robert (1)

Cites to:

Shleifer, Andrei (20)

Lopez-de-Silanes, Florencio (14)

La Porta, Rafael (13)

Vishny, Robert (13)

Leuz, Christian (9)

Ball, Ray (8)

Basu, Sudipta (7)

Lepetit, Laetitia (7)

Bouvatier, Vincent (7)

Wysocki, Peter (6)

Fama, Eugene (6)

Main data


Where Beatriz Garcia Osma has published?


Journals with more than one article published# docs
Journal of Business Finance & Accounting4
European Accounting Review3
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 (2019 and 2018)


YearTitle of citing document
2018Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study. (2018). Sandulescu, Maria-Silvia ; Albu, Catalin-Nicolae. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:17:y:2018:i:3:p:353-373.

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2017Impression management – an international perspective. (2017). Sandulescu, Maria-Silvia. In: The Audit Financiar journal. RePEc:aud:audfin:v:15:y:2017:i:148:p:605.

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2018Corporate Governance and Accounting Conservatism: Moderating role of Audit Quality and Disclosure Quality. (2018). Saeed, Muhammad Bilal . In: Business & Economic Review. RePEc:bec:imsber:v:10:y:2018:i:2:p:123-150.

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2017Earnings Quality: A Missing Link between Corporate Governance and Firm Value. (2017). Bhatti, Arshad ; Raheman, Abdul ; Latif, Khalid . In: Business & Economic Review. RePEc:bec:imsber:v:9:y:2017:i:2:p:255-280.

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2018Optimistic Disclosure Tone and Conservative Debt Policy. (2018). Ataullah, Ali ; Xu, Bin ; Vivian, Andrew. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:445-484.

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2017A stakeholder analysis of employee disclosures in annual reports. (2017). Kent, Pamela ; Zunker, Tamara . In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:2:p:533-563.

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2018The role of accounting conservatism in executive compensation contracts (Forthcoming in Journal of Business Finance and Accounting). (2018). Iwasaki, Takuya ; Shuto, Akinobu ; Shiiba, Atsushi ; Otomasa, Shota. In: CARF F-Series. RePEc:cfi:fseres:cf370.

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2018How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging. (2018). Grant, Stephanie M ; Sinha, Roshan K ; Hodge, Frank D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:118-134.

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2018The impact of audit quality on real and accrual earnings management around IPOs. (2018). Alhadab, Mohammad ; Clacher, Iain. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:4:p:442-461.

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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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2017How does analysts forecast quality relate to corporate investment efficiency?. (2017). Chen, Tao ; Zhang, Yuanyuan ; Xie, Lingmin . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:217-240.

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2017The real effect of the initial enforcement of insider trading laws. (2017). Chen, Zhihong ; John, K C ; Kusnadi, Yuanto ; Huang, Yuan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:687-709.

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2018Are women greener? Corporate gender diversity and environmental violations. (2018). Liu, Chelsea. In: Journal of Corporate Finance. RePEc:eee:corfin:v:52:y:2018:i:c:p:118-142.

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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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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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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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2019Financial crisis and real earnings management in family firms: A comparison between China and the United States. (2019). Yu, Robert T ; Tian, XI ; Fang, Hanqing ; Li, LI ; Zhang, Hongxian. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:59:y:2019:i:c:p:184-201.

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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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2018Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market. (2018). Kim, Jaewoo. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:148-168.

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2018Transparency and firm innovation. (2018). Zhong, Rong. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:67-93.

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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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2018Strength of the association between R&D volatility and firm growth: The roles of corporate governance and tangible asset volatility. (2018). Patel, Pankaj C ; da Conceio, Vitor ; Soares, Nuno ; Guedes, Maria Joo. In: Journal of Business Research. RePEc:eee:jbrese:v:88:y:2018:i:c:p:282-288.

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2018The Chinese stimulus program from 2008 to 2010 and accounting information quality. (2018). Hao, Qian ; Bu, Danlu ; Shi, Xiangyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:64-78.

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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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2017Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of Chinas stimulus package. (2017). Pan, Xiaofei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:44:y:2017:i:c:p:64-79.

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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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2018CEO gender and corporate board structures. (2018). Frye, Melissa B ; Pham, Duong T. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:69:y:2018:i:c:p:110-124.

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2017The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market. (2017). Houcine, Asma . In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:321-337.

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2017The mediating effect of REM on the relationship between CEO overconfidence and subsequent firm performance moderated by IFRS adoption: A moderated-mediation analysis. (2017). Kouaib, Amel ; Jarboui, Anis. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:338-352.

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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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2018Earnings informativeness and institutional investors on boards. (2018). Bona-Sanchez, Carolina ; Perez-Aleman, Jeronimo ; Garcia-Meca, Emma. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:1:p:73-81.

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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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2019Agent, Steward, and Dividend Policy. (2019). Budiarso, Novi Swandari. In: European Research Studies Journal. RePEc:ers:journl:v:xxii:y:2019:i:3:p:83-94.

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2018The Relationship between Unbilled Accounts Receivable and Financial Performance of Construction Contractors. (2018). Jung, Minhyuk ; Hwang, Bon-Gang ; Yu, Ilhan ; Chi, Seokho ; You, Shira. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:8:p:2679-:d:160910.

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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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2018Corporate Governance and Earnings Management: A Model and Empirical Investigation from Karachi Stock Exchange. (2018). Habib, Muhammad Danish. In: Journal of Finance and Economics Research. RePEc:gei:jnlfer:v:3:y:2018:i:2:p:51-67.

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2017Earnings Management: An Advantage or Disadvantage?. (2017). Sutrisno, Paulina. In: GATR Journals. RePEc:gtr:gatrjs:afr135.

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2017Financial Reporting Quality and Debt Contracting in Emerging Economy. (2017). Muratovic-Dedic, Ajla ; Serdarevic, Nino . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:7:y:2017:i:4:p:71-82.

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2017Corporate Governance, Accounting Conservatism, and Manipulation. (2017). Caskey, Judson ; Laux, Volker. In: Management Science. RePEc:inm:ormnsc:v:63:y:2017:i:2:p:424-437.

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2017Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies. (2017). Katmon, Nooraisah ; al Farooque, Omar. In: Journal of Business Ethics. RePEc:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-015-2752-8.

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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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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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2018Are audit committee characteristics important to the internal audit budget in Malaysian firms?. (2018). Al-Dhamari, Redhwan ; Al-Gamrh, Bakr ; Almagdoub, Almahdi. In: Contaduría y Administración. RePEc:nax:conyad:v:63:y:2018:i:2:p:21-22.

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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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2018The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms. (2018). Chouaibi, Jamel ; ben Brahim, Najet ; Harres, Moez. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:9:y:2018:i:3:d:10.1007_s13132-016-0387-3.

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2018Are the forecast errors of stock prices related to the degree of accounting conservatism?. (2018). Kuo, Chen-Yin. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:8:y:2018:i:6:f:8_6_9.

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2017Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330.

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2017Accounting narratives and impression management on social media. (2017). Yang, Jessica H ; Liu, Siwen. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694.

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2018How do sell-side analysts obtain price-earnings multiples to value firms?. (2018). Yin, Yuan ; Hunt, Herbert G ; Peasnell, Ken. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:1:p:108-135.

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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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article14
2008Board Independence and Real Earnings Management: The Case of R&D Expenditure In: Corporate Governance: An International Review.
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article24
2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings In: Journal of Business Finance & Accounting.
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article22
2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings.(2005) In: Journal of Business Finance & Accounting.
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This paper has another version. Agregated cites: 22
article
2009The Economic Determinants of Conditional Conservatism In: Journal of Business Finance & Accounting.
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article4
2009The Economic Determinants of Conditional Conservatism.(2009) In: Journal of Business Finance & Accounting.
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This paper has another version. Agregated cites: 4
article
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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article21
2017The monitoring role of female directors over accounting quality In: Journal of Corporate Finance.
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article5
2016Accounting conservatism and firm investment efficiency In: Journal of Accounting and Economics.
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article17
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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paper3
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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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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article0
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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2007Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence In: European Accounting Review.
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2009R&D Expenditure and Earnings Targets In: European Accounting Review.
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article13
2014Information Consequences of Accounting Conservatism In: European Accounting Review.
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article1

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