11
H index
11
i10 index
446
Citations
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. MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/pga265 |
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: | Cites to: |
Journals with more than one article published | # docs |
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Accounting and Business Research | 5 |
European Accounting Review | 4 |
Journal of Business Finance & Accounting | 3 |
Journal of Corporate Finance | 2 |
Corporate Governance: An International Review | 2 |
Working Papers Series with more than one paper published | # docs |
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Working Papers. Serie EC / Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) | 5 |
Year | Title of citing document |
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2023 | Securities 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. Full description at Econpapers || Download paper |
2023 | How 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. Full description at Econpapers || Download paper |
2023 | Advisory 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. Full description at Econpapers || Download paper |
2023 | Institutional 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. Full description at Econpapers || Download paper |
2023 | Financial 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. Full description at Econpapers || Download paper |
2023 | Board 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. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | Stock 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. Full description at Econpapers || Download paper |
2023 | Corporate 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. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | How 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. Full description at Econpapers || Download paper |
2023 | Words 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. Full description at Econpapers || Download paper |
2023 | Audit 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. Full description at Econpapers || Download paper |
2023 | Influence 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. Full description at Econpapers || Download paper |
2023 | Enhancement 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. Full description at Econpapers || Download paper |
2023 | Bank 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. Full description at Econpapers || Download paper |
2023 | Board gender diversity and investment inefficiency. (2023). Yu, Chang. In: Journal of Economics and Business. RePEc:eee:jebusi:v:124:y:2023:i:c:s0148619522000637. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | Empirical 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. Full description at Econpapers || Download paper |
2023 | Corporate 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. Full description at Econpapers || Download paper |
2023 | Do 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. Full description at Econpapers || Download paper |
2023 | Reflections 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. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | . Full description at Econpapers || Download paper |
2023 | Quantitative 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. Full description at Econpapers || Download paper |
2023 | Board 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. Full description at Econpapers || Download paper |
2023 | Board 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. Full description at Econpapers || Download paper |
2023 | Corporate 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. Full description at Econpapers || Download paper |
2023 | Earnings 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. Full description at Econpapers || Download paper |
2023 | Social 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. Full description at Econpapers || Download paper |
2023 | Effects 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. Full description at Econpapers || Download paper |
2023 | Political 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. Full description at Econpapers || Download paper |
2023 | The 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. Full description at Econpapers || Download paper |
2023 | Managerial 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. Full description at Econpapers || Download paper |
Year | Title | Type | Cited |
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2006 | Effects of database choice on international accounting research In: Abacus. [Full Text][Citation analysis] | article | 5 |
2007 | The 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] | article | 18 |
2008 | Board Independence and Real Earnings Management: The Case of R&D Expenditure In: Corporate Governance: An International Review. [Full Text][Citation analysis] | article | 48 |
2005 | The Effect of Earnings Management on the Asymmetric Timeliness of Earnings In: Journal of Business Finance & Accounting. [Full Text][Citation analysis] | article | 32 |
2009 | The Economic Determinants of Conditional Conservatism In: Journal of Business Finance & Accounting. [Full Text][Citation analysis] | article | 18 |
2020 | Accounting conservatism and the profitability of corporate insiders In: Journal of Business Finance & Accounting. [Full Text][Citation analysis] | article | 7 |
2009 | Kenneth 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] | article | 0 |
2011 | Corporate governance and impression management in annual results press releases In: Accounting, Organizations and Society. [Full Text][Citation analysis] | article | 39 |
2017 | The monitoring role of female directors over accounting quality In: Journal of Corporate Finance. [Full Text][Citation analysis] | article | 59 |
2021 | Do commonalities facilitate private information channels? Evidence from common gender and insider trading In: Journal of Corporate Finance. [Full Text][Citation analysis] | article | 1 |
2016 | Accounting conservatism and firm investment efficiency In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 104 |
2019 | Prudential supervisors’ independence and income smoothing in European banks In: Journal of Banking & Finance. [Full Text][Citation analysis] | article | 6 |
2021 | The usefulness of financial accounting information: evidence from the field In: LSE Research Online Documents on Economics. [Full Text][Citation analysis] | paper | 4 |
2014 | Who uses financial reports and for what purpose? Evidence from capital providers In: LSE Research Online Documents on Economics. [Full Text][Citation analysis] | paper | 19 |
2014 | Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers.(2014) In: Accounting in Europe. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 19 | article | |
In: . [Full Text][Citation analysis] | article | 2 | |
2004 | The 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] | article | 8 |
2004 | LA 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] | paper | 2 |
2005 | EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA In: Working Papers. Serie EC. [Full Text][Citation analysis] | paper | 1 |
2009 | Corporate governance and impression management in annual press releases In: Working Papers. Serie EC. [Full Text][Citation analysis] | paper | 1 |
2010 | Strategic accounting choice around firm level labour negotiations In: Working Papers. Serie EC. [Full Text][Citation analysis] | paper | 1 |
2016 | Opinion shopping: Partner versus firm-level evidence In: Working Papers. Serie EC. [Full Text][Citation analysis] | paper | 0 |
2017 | Public oversight systems for statutory auditors in the European Union In: European Journal of Law and Economics. [Full Text][Citation analysis] | article | 1 |
2018 | Does 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] | article | 0 |
2012 | Opportunistic disclosure in press release headlines In: Accounting and Business Research. [Full Text][Citation analysis] | article | 11 |
2019 | Accounting 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] | article | 0 |
2020 | Insider trading restrictions and earnings management In: Accounting and Business Research. [Full Text][Citation analysis] | article | 2 |
2021 | The role of users’ engagement in shaping financial reporting: should activists target accounting more? In: Accounting and Business Research. [Full Text][Citation analysis] | article | 0 |
2022 | Opinion-shopping: firm versus partner-level evidence In: Accounting and Business Research. [Full Text][Citation analysis] | article | 0 |
2007 | Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence In: European Accounting Review. [Full Text][Citation analysis] | article | 25 |
2009 | R&D Expenditure and Earnings Targets In: European Accounting Review. [Full Text][Citation analysis] | article | 20 |
2014 | Information Consequences of Accounting Conservatism In: European Accounting Review. [Full Text][Citation analysis] | article | 8 |
2021 | Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information In: European Accounting Review. [Full Text][Citation analysis] | article | 4 |
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