Beatriz Garcia Osma : Citation Profile

Are you Beatriz Garcia Osma?

Universidad Carlos III de Madrid

10

H index

11

i10 index

407

Citations

RESEARCH PRODUCTION:

26

Articles

7

Papers

RESEARCH ACTIVITY:

   18 years (2004 - 2022). See details.
   Cites by year: 22
   Journals where Beatriz Garcia Osma has often published
   Relations with other researchers
   Recent citing documents: 142.    Total self citations: 8 (1.93 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pga265
   Updated: 2023-03-25    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)

Tsalavoutas, Ioannis (4)

Brennan, Niamh (3)

Tsekrekos, Andrianos (3)

Anagnostopoulou, Seraina (3)

GUIDARA, RIHAB (3)

Félix, Elisabete (2)

Weill, Laurent (2)

Gambacorta, Leonardo (2)

HEVAS, DIMOSTHENIS (2)

Rafiq, Muhammad (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)

Bouvatier, Vincent (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 (2022 and 2021)

YearTitle of citing document
2021Conservative Business Strategy as Moderator of Board Independence and Corporate Performance Nexus in Nigerian Financial Companies. (2021). Osazevbaru, Henry Osahon. In: Asian Economic and Financial Review. RePEc:asi:aeafrj:2021:p:446-456.

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2022Gender diversity in bank boardrooms and green lending: evidence from euro area credit register data. (2022). Pancotto, Livia ; Spaggiari, Martina ; Reghezza, Alessio ; Gambacorta, Leonardo. In: BIS Working Papers. RePEc:bis:biswps:1044.

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2021Accounting conservatism and firm performance during the COVID?19 pandemic. (2021). Li, Shan ; Kim, Sujin ; Kent, Pamela ; Cui, LI. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5543-5579.

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2021Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China. (2021). Yan, Lina ; Wu, Duowen ; Wang, Qian. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5809-5845.

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2021Financial statement comparability and managers’ use of corporate resources. (2021). Yu, Yangxin ; Xinyu, Yang ; Yi, Louise ; Li, Leye ; Kim, Jeongbon. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:1697-1742.

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2022Corporate sustainability, earnings persistence and the association between earnings and future cash flows. (2022). Li, Zhongtian ; Jia, Jing. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:299-336.

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2022Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective. (2022). Barros, Pedro Moraya ; Ram, Ronita ; Jorissen, Ann. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:3021-3065.

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2022Stock market liberalisation and corporate cash holdings: evidence from China. (2022). Ni, Xiaoran ; Dai, Xin ; Chen, Yunsen ; Huang, Jianqiao. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1925-1955.

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2021Disclosure tone management and labor unions. (2021). Torsin, Wouter ; Thewissen, James ; Arslanayaydin, Ozgur. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:102-147.

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2021Asymmetric information consolidation and price discovery: Inferring bad news from insider sales. (2021). Prakash, Rachna ; Pownall, Grace ; Karamanou, Irene. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:230-268.

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2021Nonstationarity in the relationship between corporate governance and accounting conservatism. (2021). Shi, Wenyun ; Kieschnick, Robert. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:463-497.

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2021Bank accounting conservatism and bank loan quality. (2021). Ha, Joohyung. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:498-532.

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2021Universal demand laws and the monitoring demand for accounting conservatism. (2021). Xu, LI ; Li, Qingyuan ; Chen, Feng. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1246-1289.

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2021The attention of long?term institutional investors and timely loss recognition. (2021). Wang, Rui. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1596-1629.

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2021Disclosure Prominence and the Quality of Non?GAAP Earnings. (2021). Neilson, Jed J ; Gee, Kurt H ; Chen, Jason V. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:163-213.

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2022Managing bank liquidity hoarding during uncertain times : The role of board gender diversity. (2022). Weill, Laurent ; Garanina, Tatiana ; Davydov, Denis. In: BOFIT Discussion Papers. RePEc:bof:bofitp:2022_011.

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2022Gender diversity in bank boardrooms and green lending: evidence from euro area credit register data. (2022). Spaggiari, Martina ; Reghezza, Alessio ; Pancotto, Livia ; Gambacorta, Leonardo. In: Working Paper Series. RePEc:ecb:ecbwps:20222741.

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2022The impact of CFO gender on corporate overinvestment. (2022). Karim, Khondkar ; Neely, Pamela ; Liu, Yin. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s0882611022000189.

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2021Impression management and Big Four auditors: Scrutiny at a public inquiry. (2021). Kirwan, Collette E ; Brennan, Niamh M ; Dunne, Neil J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:88:y:2021:i:c:s0361368218300588.

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2022The impact of gender-diverse board and institutional investors on accruals management. (2022). Shankar, Siddharth ; Hibbert, Ann Marie ; Oyotode-Adebile, Renee. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:34:y:2022:i:c:s2214635021001623.

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2021Reporting accountant appointments and accounting restatements: Evidence from UK private companies. (2021). Peel, Michael J ; Clatworthy, Mark A. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300949.

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2021Accounting conservatism and corporate social responsibility. (2021). Voulgaris, Georgios ; Tsekrekos, Andrianos E ; Anagnostopoulou, Seraina C. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:4:s0890838920300627.

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2021Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence. (2021). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Dargenidou, Christina. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:4:s089083892100024x.

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2021Sell-side equity analysts and equity sales: A study of interaction. (2021). Manochin, Melina ; Lee, Kenneth. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000032.

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2021Connecting earnings management to the real World:What happens in the black box of the boardroom?. (2021). Brennan, Niamh. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:6:s0890838921000627.

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2022COVID-19 profit warnings: Delivering bad news in a time of crisis. (2022). Brennan, Niamh ; Power, Sean Bradley ; Edgar, Victoria C. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:2:s0890838921000809.

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2021Does board gender diversity affect renewable energy consumption?. (2021). Goergen, Marc ; Atif, Muhammad ; Alam, Md Samsul ; Hossain, Mohammed. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920301097.

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2021Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors. (2021). Pham, Anh Viet ; Cao, Viet Nga. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000353.

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2021Online social networks and corporate investment similarity. (2021). Zhang, Xueyong ; Jing, Wei. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000420.

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2021Corporate opacity and effectiveness of independent female directors. (2021). Upadhyay, Arun ; Puthenpurackal, John ; Balsam, Steven. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001280.

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2021Corporate financing of investment opportunities in a world of institutional cross-ownership. (2021). Wang, Chong ; Li, Qingyuan ; Chen, Yangyang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001632.

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2021Does capital market drive corporate investment efficiency? Evidence from equity lending supply. (2021). Xu, Bin ; Wu, Yuliang ; Tsai, Hsin-Ju Stephie. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001644.

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2021Institutional investors and bank governance: An international analysis of bank earnings management. (2021). Yang, Tina ; Wang, Bin ; Moussawi, Rabih ; Miller, Steve M. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001772.

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2021Gender diversity and bank misconduct. (2021). Kalotychou, E ; Gallo, A ; Casu, B ; Arnaboldi, F ; Sarkisyan, A. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119920302789.

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2021Female CFOs, leverage and the moderating role of board diversity and CEO power. (2021). Zhang, Hanxiong ; Urquhart, Andrew ; Schopohl, Lisa. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119920303023.

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2021Securities litigation risk and board gender diversity. (2021). Parhizgari, Ali ; Lawrence, Edward ; Joo, Mohammad Hashemi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002248.

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2022Stock liquidity and corporate labor investment11We are grateful to the editor (Heitor Almeida) and an anynmous reviewer for detailed and significant guidance and suggestions. We thank Huu Duong, Alvin. (2022). Huang, HE ; Hasan, Iftekhar ; Ee, Mong Shan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:72:y:2022:i:c:s0929119921002649.

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2022Board gender diversity and responsible banking during the COVID-19 pandemic. (2022). Yildiz, Yilmaz ; YilmazYildiz, ; Ozkan, Aydin ; Nanteza, Aziidah ; Kara, Alper. In: Journal of Corporate Finance. RePEc:eee:corfin:v:74:y:2022:i:c:s0929119922000566.

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2022Framing accounting for goodwill: Intractable controversies between users and standard setters. (2022). Georgiou, Omiros ; Durocher, Sylvain. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000769.

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2021Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China. (2021). Tan, Wenhao ; Lu, Yang ; Yang, Zhonghai. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:70:y:2021:i:c:p:123-147.

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2022Does FinTech improve the investment efficiency of enterprises? Evidence from China’s small and medium-sized enterprises. (2022). Huang, Shuo. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:74:y:2022:i:c:p:571-586.

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2022CEO–CFO gender congruence and stock price crash risk in energy companies. (2022). Chen, Xiaoqi ; Lin, Anlan ; Gong, XU. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:75:y:2022:i:c:p:591-609.

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2021Is Textual Tone Informative or Inflated for Firm’s Future Value? Evidence from Chinese Listed Firms. (2021). Guo, Jian Luan ; Yao, Xiao ; Wu, Dong Xiao. In: Economic Modelling. RePEc:eee:ecmode:v:94:y:2021:i:c:p:513-525.

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2021Earnings management and firms investment behavior: The threshold effect of ROE. (2021). Yuan, Lihua ; Sun, Zhaoyu ; Lin, Shu ; Hulin, S ; Liu, Shengqiang. In: Emerging Markets Review. RePEc:eee:ememar:v:47:y:2021:i:c:s1566014121000054.

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2021Media coverage and investment efficiency. (2021). Xing, LU ; Li, Donghui ; Xu, Weidong ; Gao, Xin. In: Journal of Empirical Finance. RePEc:eee:empfin:v:63:y:2021:i:c:p:270-293.

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2022Effect of green financial reform and innovation pilot zones on corporate investment efficiency. (2022). Ho, Kung-Cheng ; Mao, Zhicheng ; Yan, Cheng. In: Energy Economics. RePEc:eee:eneeco:v:113:y:2022:i:c:s0140988322003371.

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2022Green investment efficiency in the Chinese energy sector: Overinvestment or underinvestment?. (2022). Zhou, Dequn ; Zhang, Mingming ; Zhao, Zhenzhi ; Liu, Liyun. In: Energy Policy. RePEc:eee:enepol:v:160:y:2022:i:c:s0301421521005590.

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2021Pay me a single figure! Assessing the impact of single figure regulation on CEO pay. (2021). Zhao, Jinsha ; Yan, Yan ; Li, Hao ; Ibrahim, Salma. In: International Review of Financial Analysis. RePEc:eee:finana:v:73:y:2021:i:c:s105752192030288x.

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2021The impact of shareholder intervention on overinvestment of free cash flow by overconfident CEOs. (2021). Kim, Gi H ; Ahn, Jae Hwan ; Kwon, Sewon. In: International Review of Financial Analysis. RePEc:eee:finana:v:75:y:2021:i:c:s1057521921000934.

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2021Stock market reactions to R&D cuts used to manage earnings. (2021). Philippoff, Karl S ; Lytvynenko, Iryna P. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001307.

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2021Loan loss provisions and income smoothing – Do shareholders matter?. (2021). Skała, Dorota ; Skaa, Dorota. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002350.

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2022Board gender diversity and dividend payout: The critical mass and the family ties effect. (2022). López-Iturriaga, Félix ; Santana-Martin, Domingo Javier ; Lopez-Iturriaga, Felix J ; Garcia-Meca, Emma. In: International Review of Financial Analysis. RePEc:eee:finana:v:79:y:2022:i:c:s1057521921002891.

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2022The effect of borrowers accounting conservatism on lenders loan loss provisions: Evidence from Chinas banking industry. (2022). Zhang, Xinyue ; Zhong, Yuxiang ; Li, Wanli. In: International Review of Financial Analysis. RePEc:eee:finana:v:82:y:2022:i:c:s1057521922001752.

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2022Earnings management and stock price crashes post U.S. cross-delistings. (2022). Silva, Sonia ; Loureiro, Gilberto. In: International Review of Financial Analysis. RePEc:eee:finana:v:82:y:2022:i:c:s1057521922001764.

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2022Environmental assurance, gender, and access to finance: Evidence from SMEs. (2022). Fernandez, Viviana ; Wellalage, Nirosha Hewa ; Zhang, Dengjun. In: International Review of Financial Analysis. RePEc:eee:finana:v:83:y:2022:i:c:s1057521922002770.

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2022Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda. (2022). Li, Pingli ; Zhang, Qingjing ; Ntim, Collins G ; Lu, Yun. In: International Review of Financial Analysis. RePEc:eee:finana:v:84:y:2022:i:c:s105752192200374x.

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2021Does inside debt help mitigate agency problems? The case with investment inefficiency and payout policies. (2021). Nguyen, Trung ; Erkan, Asligul . In: Finance Research Letters. RePEc:eee:finlet:v:39:y:2021:i:c:s1544612319308840.

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2022Top executives’ gender and analysts earnings forecasts. (2022). Iskandar-Datta, Mai ; Doan, Trang. In: Finance Research Letters. RePEc:eee:finlet:v:47:y:2022:i:pa:s1544612322002197.

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2022Do company visits by institutional investors mitigate managerial myopia in R&D investment? Evidence from China. (2022). Peng, Qiuping ; Ying, Sammy Xiaoyan ; Wu, Huiying ; Luo, Yonggen. In: Global Finance Journal. RePEc:eee:glofin:v:51:y:2022:i:c:s1044028321000922.

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2022The impact of information systems and non-financial information on company success. (2022). Kurowska-Pysz, Joanna ; Lis, Marcin ; Leite, Eduardo ; Vale, Joana ; Monteiro, Albertina Paula. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:45:y:2022:i:c:s1467089522000094.

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2021The impact of securities regulation on the information environment around stock-financed acquisitions. (2021). Silva, Sonia ; Loureiro, Gilberto. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:73:y:2021:i:c:s1042443121000937.

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2021The impact of social trust and state ownership on investment efficiency of Chinese firms. (2021). Seng, Ratney ; Tian, Gao-Liang ; Samarakoon, Lalith P ; Fonseka, Mohan. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121001116.

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2022Insider trading restrictions and real activities earnings management: International evidence. (2022). Hu, Fang ; Kusnadi, Yuanto ; Wang, Jiwei. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122001135.

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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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2021The effect of auditor litigation risk on clients access to bank debt: Evidence from a quasi-experiment. (2021). Su, Barbara ; de Franco, Gus ; Chy, Mahfuz. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300562.

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2021CEO gender and employee relations: Evidence from labor lawsuits. (2021). Liu, Chelsea. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:128:y:2021:i:c:s0378426621000947.

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2022Geographic proximity and corporate investment efficiency: Evidence from high-speed rail construction in China. (2022). Lee, Chien-Chiang ; Peng, Diyun ; Wu, Yizhong. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:140:y:2022:i:c:s0378426622001066.

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2021Non-executive female directors and earnings management using classification shifting. (2021). Abdelfattah, Tarek ; Zalata, Alaa Mansour. In: Journal of Business Research. RePEc:eee:jbrese:v:134:y:2021:i:c:p:301-315.

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2021Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms. (2021). Drefahl, Christian ; Pelger, Christoph ; Aust, Viktoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300768.

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2021Income smoothing in European banks: The contrasting effects of monitoring mechanisms. (2021). Ramassa, Paola ; di Fabio, Costanza ; Quagli, Alberto. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000100.

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2021Audit fees, non-audit fees and access to finance: Evidence from India. (2021). Baboukardos, Diogenis ; Alrashidi, Rasheed ; Arun, Thankom. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000227.

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2021Short selling and future cash flow predictability of capital investment: Evidence from Australia. (2021). Jia, Jing ; Jiang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300382.

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2021Managerial ability and accounting conservatism. (2021). Sultana, Nigar ; Singh, Harjinder ; Haider, Imran. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300564.

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2021Do firms anticipate security issues by conservative reporting?. (2021). Lubberink, Martien ; Huijgen, Carel ; Anantavrasilp, Sereeparp. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000187.

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2021Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases. (2021). Unda, Luisa A ; Ranasinghe, Dinithi ; Mather, Paul. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000369.

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2022CEO power and annual report reading difficulty. (2022). Bradley, Wray ; Johnson, Grace ; Sun, LI. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000108.

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2022CFO gender and tax aggressiveness: Evidence from China. (2022). Zhang, Feida ; Tong, Jamie Yixing ; Li, Minghui ; Liu, Xiaoxia. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:71:y:2022:i:c:s0927538x21001864.

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2022Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms. (2022). Matoussi, Hamadi ; Trabelsi, Samir ; Khalifa, Mariem. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:84:y:2022:i:c:p:285-304.

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2022Does air quality affect firms’ investment efficiency? Evidence from China. (2022). Zhang, Ying ; Shen, Yongjian ; Li, Weiping ; Jiang, Dequan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:79:y:2022:i:c:p:1-17.

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2022Does environmental regulation affect labor investment Efficiency?Evidence from a quasi-natural experiment in China. (2022). Ye, Ling ; Li, Weiping ; Lan, Meng ; Jiang, Dequan ; Chen, Chunhua. In: International Review of Economics & Finance. RePEc:eee:reveco:v:80:y:2022:i:c:p:82-95.

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2022Controlling shareholder expropriation and labor investment efficiency. (2022). Tian, Guangning ; Ni, Xiaoran ; Gu, Leilei. In: International Review of Economics & Finance. RePEc:eee:reveco:v:82:y:2022:i:c:p:261-274.

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2022Earnings management and internal governance mechanisms: The role of religiosity. (2022). Yusuf, Noora ; Salama, Aly ; Elnahass, Marwa. In: Research in International Business and Finance. RePEc:eee:riibaf:v:59:y:2022:i:c:s0275531921001860.

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2022Female entrepreneurs and productivity around the world: Rule of law, network, culture, and gender equality. (2022). Xu, Lixin ; Zeufack, Albert ; Roberts, Mark ; Goh, Chorching ; Fang, Sheng. In: World Development. RePEc:eee:wdevel:v:154:y:2022:i:c:s0305750x22000365.

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2021Discussion of: the state expropriation risk and the pricing of foreign earnings. (2021). Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:112473.

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2022Women participation in academic management positions. Evidence from Italian universities. (2022). Contri, Marco ; Gori, Elena ; Romolini, Alberto ; Fissi, Silvia. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2022-003008.

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2021Hedge Accounting and Firms’ Future Investment Spending. (2021). Mazzi, Francesco ; Kress, Andreas ; Hartlieb, Sven ; Eierle, Brigitte. In: Working Papers - Business. RePEc:frz:wpmmos:wp2021_01.rdf.

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2022Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia. (2022). Kamarudin, Khairul Anuar ; Anridho, Nadia ; Harymawan, Iman ; Permatasari, Yani ; Ngelo, Agnes Aurora. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:10:p:251-:d:939264.

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2022Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors. (2022). Oktavini, Eva ; Shauki, Elvia R. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:73-:d:899883.

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2021Intellectual Structure and Evolution of Accounting Conservatism Research: Past Trends and Future Research Suggestions. (2021). Rafiq, Muhammad ; Mata, Mario Nuno ; Martins, Jessica Nunes ; Bhutta, Umair ; Correia, Anabela Batista ; Dantas, Rui Miguel ; Raza, Ali. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:3:p:35-:d:586237.

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2021The Influence of Government Shareholding on Dividend Policy in Malaysia. (2021). Subramaniam, Ravichandran ; Devi, Susela ; Sinnadurai, Philip. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:3:p:49-:d:632588.

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2021Board Gender Diversity and Cash Holdings: Empirical Evidence from the European Sport and Leisure Sector. (2021). Koronios, Konstantinos ; Dimitropoulos, Panagiotis E. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:4:p:64-:d:688557.

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2021The Role of Institutional Investors in Improving Board of Director Attributes around the World. (2021). Alshabibi, Badar. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:4:p:166-:d:530944.

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2023.

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2021Financial Reporting as a Source of Innovation-Relevant Competitive Intelligence. (2021). Abughazaleh, Naser ; Oconnell, Vincent ; Whelan, Garvan. In: JOItmC. RePEc:gam:joitmc:v:7:y:2021:i:2:p:117-:d:540891.

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2021The Effects of Patents on the Relationship between R&D Activities and Business Management Performance: Focus on South Korean Venture Companies. (2021). Kim, Daeyu ; Jin, Seunghoo. In: JOItmC. RePEc:gam:joitmc:v:7:y:2021:i:4:p:210-:d:649505.

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2021Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control. (2021). Tarighi, Hossein ; Appolloni, Andrea ; Zimon, Grzegorz ; Daneshpou, Ebrahim ; Shahmohammadi, Seyedmohammadali. In: Risks. RePEc:gam:jrisks:v:9:y:2021:i:8:p:146-:d:616112.

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2021The New EU Remuneration Policy as Good but Not Desired Corporate Governance Mechanism and the Role of CSR Disclosing. (2021). Enguix, Luis Porcuna. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:10:p:5476-:d:554182.

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2021Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?. (2021). Kim, Tae Woo. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:8:p:4425-:d:536926.

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2022Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China. (2022). Ruan, Qingsong ; Shen, YI. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:15:p:9048-:d:870003.

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2022ESG Rating and Northbound Capital Shareholding Preferences: Evidence from China. (2022). Dawod, Ahmad Yahya ; Wan, Guochao. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:15:p:9152-:d:872097.

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2021.

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More than 100 citations found, this list is not complete...

Works by Beatriz Garcia Osma:

YearTitleTypeCited
2006Effects of database choice on international accounting research In: Abacus.
[Full Text][Citation analysis]		article4
2007The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain In: Corporate Governance: An International Review.
[Full Text][Citation analysis]		article18
2008Board Independence and Real Earnings Management: The Case of R&D Expenditure In: Corporate Governance: An International Review.
[Full Text][Citation analysis]		article49
2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article31
2009The Economic Determinants of Conditional Conservatism In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article17
2020Accounting conservatism and the profitability of corporate insiders In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		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.
[Full Text][Citation analysis]		article0
2011Corporate governance and impression management in annual results press releases In: Accounting, Organizations and Society.
[Full Text][Citation analysis]		article39
2017The monitoring role of female directors over accounting quality In: Journal of Corporate Finance.
[Full Text][Citation analysis]		article52
2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading In: Journal of Corporate Finance.
[Full Text][Citation analysis]		article1
2016Accounting conservatism and firm investment efficiency In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article85
2019Prudential supervisors’ independence and income smoothing in European banks In: Journal of Banking & Finance.
[Full Text][Citation analysis]		article6
2021The usefulness of financial accounting information: evidence from the field In: LSE Research Online Documents on Economics.
[Full Text][Citation analysis]		paper4
2014Who uses financial reports and for what purpose? Evidence from capital providers In: LSE Research Online Documents on Economics.
[Full Text][Citation analysis]		paper18
2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers.(2014) In: Accounting in Europe.
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In: .
[Full Text][Citation analysis]		article0
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.
[Full Text][Citation analysis]		article7
2004LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO In: Working Papers. Serie EC.
[Full Text][Citation analysis]		paper2
2005EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA In: Working Papers. Serie EC.
[Full Text][Citation analysis]		paper1
2009Corporate governance and impression management in annual press releases In: Working Papers. Serie EC.
[Full Text][Citation analysis]		paper1
2010Strategic accounting choice around firm level labour negotiations In: Working Papers. Serie EC.
[Full Text][Citation analysis]		paper1
2016Opinion shopping: Partner versus firm-level evidence In: Working Papers. Serie EC.
[Full Text][Citation analysis]		paper0
2017Public oversight systems for statutory auditors in the European Union In: European Journal of Law and Economics.
[Full Text][Citation analysis]		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.
[Full Text][Citation analysis]		article0
2012Opportunistic disclosure in press release headlines In: Accounting and Business Research.
[Full Text][Citation analysis]		article10
2019Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA In: Accounting and Business Research.
[Full Text][Citation analysis]		article0
2020Insider trading restrictions and earnings management In: Accounting and Business Research.
[Full Text][Citation analysis]		article1
2021The role of users’ engagement in shaping financial reporting: should activists target accounting more? In: Accounting and Business Research.
[Full Text][Citation analysis]		article0
2022Opinion-shopping: firm versus partner-level evidence In: Accounting and Business Research.
[Full Text][Citation analysis]		article0
2007Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence In: European Accounting Review.
[Full Text][Citation analysis]		article25
2009R&D Expenditure and Earnings Targets In: European Accounting Review.
[Full Text][Citation analysis]		article21
2014Information Consequences of Accounting Conservatism In: European Accounting Review.
[Full Text][Citation analysis]		article6
2021Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information In: European Accounting Review.
[Full Text][Citation analysis]		article0

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