Beatriz Garcia Osma : Citation Profile

Universidad Carlos III de Madrid

11

H index

14

i10 index

617

Citations

RESEARCH PRODUCTION:

30

Articles

7

Papers

RESEARCH ACTIVITY:

   21 years (2004 - 2025). See details.
   Cites by year: 29
   Journals where Beatriz Garcia Osma has often published
   Relations with other researchers
   Recent citing documents: 122.    Total self citations: 8 (1.28 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pga265
   Updated: 2025-12-20    RAS profile: 2025-06-09    
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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:

Ntim, Collins (7)

Anagnostopoulou, Seraina (6)

Tsalavoutas, Ioannis (6)

Eugster, Nicolas (4)

Kowalewski, Oskar (4)

Tsekrekos, Andrianos (4)

Gambacorta, Leonardo (3)

Weill, Laurent (3)

Brennan, Niamh (3)

Reghezza, Alessio (3)

Matoussi, Hamadi (3)

Cites to:

Shleifer, Andrei (31)

Lopez-de-Silanes, Florencio (23)

Ball, Ray (18)

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 Research6
European Accounting Review5
Journal of Business Finance & Accounting4
Corporate Governance: An International Review2
Journal of Corporate Finance2

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

Recent works citing Beatriz Garcia Osma (2025 and 2024)

YearTitle of citing document
2025Does Gender Diversity Moderate the Relationship Between Corporate Social Responsibility and Financial Distress in European Firms?. (2025). Kachouri, Maali ; Youssef, Yosra Bida. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:1:p:173-202.

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2024Corporate Governance and Accounting Conservatism: Exploring the Linkages and Implications. (2024). Lee, Lok Char ; Kee, Phua Lian ; Sahlan, Linda Azlinda. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:3588-3609.

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2024Board cultural diversity and firm performance under competitive pressures. (2024). Frijns, Bart ; Liao, Shushu ; Gong, Robin Kaiji ; Dodd, Olga. In: The Financial Review. RePEc:bla:finrev:v:59:y:2024:i:1:p:89-111.

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2024Economic Policy Uncertainty and Corporate Investment Efficiency: Evidence from Australian Energy Companies. (2024). Trinh, Nga. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2024-01-8.

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2024Tone of narrative disclosures and earnings management: UK evidence. (2024). Elshandidy, Tamer ; Kamel, Hany. In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s088261102300069x.

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2025Balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines. (2025). Ma, Yan ; Anderson, Mark ; Park, Han-Up. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s088261102500001x.

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2025Access to finance and cost stickiness: Evidence from anti-recharacterization laws. (2025). Lu, Chun ; Li, Tongxia ; Xu, Lei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000112.

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2024Experimental research on standard-setting issues in financial reporting. (2024). Koonce, Lisa ; Quaid, Laura ; Mongold, Cassie ; White, Brian J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:112:y:2024:i:c:s0361368223000806.

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2024Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans. (2024). Hennig, Jan C ; Detzen, Nina ; Firk, Sebastian ; Wolff, Michael. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368224000230.

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2025Enterprise digital transformation and investment efficiency: Empirical evidence from listed enterprises in China. (2025). Zhu, Mengnan ; Bi, Jiefeng ; Guo, Panting. In: Journal of Asian Economics. RePEc:eee:asieco:v:97:y:2025:i:c:s1049007825000168.

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2025Does national culture affect macroprudential policy? An international investigation of regulatory behavior on macroprudential interventions. (2025). Nistor, Simona ; Frca, Ioana Georgiana. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:45:y:2025:i:c:s2214635024001333.

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2024Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion. (2024). Pham, Viet ; Hao, Jie ; Boone, Jeff ; Linthicum, Cheryl. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:4:s0890838924001380.

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2024Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China. (2024). Cheng, Xinsheng ; Xie, LI ; Liu, Jianmei. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s089083892400194x.

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2024Curbing myopic R&D behavior: How private meetings serve as a channel. (2024). Chen, Jerry W ; Cahan, Steven F ; Ge, Jiaying. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s089083892400026x.

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2024Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure. (2024). Haw, In-Mu ; Lai, Shu-Miao ; Liu, Chih-Liang. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001847.

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2024Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. (2024). Tsalavoutas, Ioannis ; Tsoligkas, Fanis ; Slack, Richard ; Almaghrabi, Khadija S. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001902.

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2025Can female directors affect IPO withdrawal risk?. (2025). Jamaani, Fouad. In: Business Horizons. RePEc:eee:bushor:v:68:y:2025:i:3:p:361-383.

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2024Bank market power and financial reporting quality. (2024). Mi, Biao ; Shen, Yun ; Zhang, Luqiao. In: Journal of Corporate Finance. RePEc:eee:corfin:v:84:y:2024:i:c:s0929119923001797.

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2024Long-term institutional investors and climate change news Beta. (2024). Hossain, Ashrafee ; Benkraiem, Ramzi ; Masum, Abdullah-Al. In: Journal of Corporate Finance. RePEc:eee:corfin:v:89:y:2024:i:c:s092911992400155x.

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2025Director informativeness following board gender balancing: Evidence from insider trading. (2025). Ødegaard, Bernt ; Eckbo, Bjorn. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001191.

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2024Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany. (2024). Quick, Reiner ; Friedrich, Christian. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:98:y:2024:i:c:s1045235422001356.

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2024A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly. (2024). Perez-Chamorro, Vicente ; Gutierrez-Hidalgo, Fernando ; Casasola-Balsells, Araceli. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000339.

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2025Experts on the board: How do IT-savvy directors promote corporate digital innovation?. (2025). Chen, Zhibin ; Zhang, Sihan. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:791-817.

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2025The impact of accountability for illegal operation and investment on investment efficiency of SOEs: Evidence from China. (2025). Pan, LU ; Qin, Dongqian ; Wang, LI. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:731-748.

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2024Strategic alliance, agency problems, and labor investment efficiency. (2024). Chen, Zhiwu ; Shan, Yaowen ; Xu, Weihang ; Qin, Ling. In: Economic Modelling. RePEc:eee:ecmode:v:139:y:2024:i:c:s0264999324001652.

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2025How do social insurance premiums influence corporate underinvestment? Evidence from an emerging market. (2025). Gao, Yihong. In: Economic Modelling. RePEc:eee:ecmode:v:149:y:2025:i:c:s0264999325000926.

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2025Artificial intelligence and corporate investment efficiency: Evidence from China. (2025). Wang, Liangcheng ; Chen, Yizheng. In: Emerging Markets Review. RePEc:eee:ememar:v:68:y:2025:i:c:s1566014125000639.

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2024Horizontal mergers and heterogeneous firm investments: evidence from the United States. (2024). Li, Dongxu. In: Journal of Empirical Finance. RePEc:eee:empfin:v:75:y:2024:i:c:s0927539823001317.

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2024Female directors and the firms cost of debt: Evidence from a quasi-natural experiment. (2024). Maria, Argils-Bosch Josep ; Garcia-Blandon, Josep ; Diego, Ravenda. In: European Management Journal. RePEc:eee:eurman:v:42:y:2024:i:2:p:224-232.

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2024Job satisfaction and investment efficiency – Evidence from crowdsourced employer reviews. (2024). Eierle, Brigitte ; Arvidsson, Susanne ; Hartlieb, Sven. In: European Management Journal. RePEc:eee:eurman:v:42:y:2024:i:2:p:266-280.

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2025Tournament incentives, corporate overinvestment, and economic consequences. (2025). Choi, Heeick ; Karim, Khondkar ; Liu, Yin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001772.

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2025Does external labour market activeness affect agency problem?. (2025). Huang, Yuyun Claudie ; Yang, Joey W ; Tong, Jamie Yixing. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002522.

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2025Silence is gold: Narrative conservatism of SOE managers. (2025). Ying, Tingting ; Huang, Wei ; Liu, Qigui ; Wang, Junyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002583.

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2024Mutual fund cliques, fund flow-performance sensitivity, and stock price crash risk. (2024). Liu, Xiaotong ; Wang, Jingda ; Cao, Chang. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005483.

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2024Internal governance mechanisms and corporate misconduct. (2024). Śpiewanowski, Piotr ; Kowalewski, Oskar ; Eugster, Nicolas. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000413.

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2024Accounting information quality, firm ownership and technology innovation: Evidence from China. (2024). Li, Zhaohong ; Luo, Yiyang ; Xu, Jiaqian ; Zhang, Chengrui. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000504.

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2024Being famous matters: Evidence from cash flow volatility. (2024). Ahmed, Mohamed Shaker ; Elnahass, Marwa. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000978.

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2024Cybersecurity and executive compensation: Can inside debt-induced risk aversion improve cyber risk management effectiveness?. (2024). Nguyen, Trung ; Erkan-Barlow, Asligul. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001054.

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2024Executive characteristics as moderators: Exploring the impact of geopolitical risk on capital structure decisions. (2024). Yaghoubi, Mona. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001200.

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2024Does a consistently capitalized R&D ratio improve information effects of capitalized development expenditures?. (2024). Cho, Joe ; Kim, Heejung. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001467.

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2024Bilateral conflicts and corporate investment. (2024). Xiong, Mengxu ; Lu, Jiajia ; Kong, Dongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003399.

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2024Chief accountants weigh in: How professional leadership of SOEs influence investment efficiency. (2024). Ma, Xiaofang ; Dong, Wang ; Su, Qiaoling ; Chen, Jun. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003892.

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2024Firm-level climate risk and accounting conservatism: International evidence. (2024). Zhou, Yifan ; Yeboah, Richard ; Atawnah, Nader ; Ferdous, Lutfa Tilat. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pc:s1057521924004435.

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2024Gender diversity and audit fees: Insights from a principal-principal agency conflict setting. (2024). Fleitas-Castillo, Gema C ; Bona-Snchez, Carolina ; Santana-Martn, Domingo J ; Prez-Alemn, Jernimo. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005465.

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2024United we stand, divided we fall: The impact of top management team stability on corporate litigation. (2024). Zhou, Futong ; Fei, Tianlun ; Bu, Jun. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006082.

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2025Does short-selling threat potentially influence corporate risk-taking? Evidence from equity lending supply. (2025). Gao, Xin ; Lan, GE ; Li, Donghui ; Zhou, Hang ; Zheng, Xiaolan. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007919.

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2024Do Firms Strategically Use Non-Earnings Press Releases. (2024). Lee, Joonil ; Hyeon, Jiwon ; Cho, Hyunkwon. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324002885.

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2024Be alert of the hyped words around fancy tech! Strategic digitalization disclosure under earnings pressure. (2024). Liu, Yuanyuan ; Shentu, Lirong. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324009061.

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2024Board gender diversity and innovation performance in manufacturing firms: What is the role of risk-taking?. (2024). Zhu, Songhua ; Liu, Jinzhi. In: Finance Research Letters. RePEc:eee:finlet:v:68:y:2024:i:c:s1544612324009668.

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2025Hedge accounting and firms’ future investment spending. (2025). Hartlieb, Sven ; Eierle, Brigitte ; Kress, Andreas ; Mazzi, Francesco. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s154461232401506x.

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2025Government digital governance and corporate investment efficiency. (2025). Liu, Liyuan ; Feng, YI. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s154461232500282x.

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2025Does the threat of short selling discipline management? Evidence from default risk changes around regulation SHO. (2025). Li, Keming ; Nishikawa, Takeshi ; Rao, Ramesh P. In: Journal of Financial Markets. RePEc:eee:finmar:v:73:y:2025:i:c:s1386418124000788.

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2025Does executive gender matter for corporate financial policies under uncertainty?. (2025). Chen, Yanyan ; Cheng, Liubing. In: Global Finance Journal. RePEc:eee:glofin:v:65:y:2025:i:c:s1044028325000353.

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2024AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature. (2024). Chiu, Victoria ; Richardson, Vernon J ; Groff, Nathan ; Booker, Adam. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000532.

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2024Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers. (2024). Lis, Marcin ; Vale, Joana ; Leite, Eduardo ; Monteiro, Albertina Paula. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:54:y:2024:i:c:s1467089524000253.

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2024Digitalization and corporate investment efficiency: Evidence from China. (2024). Chen, Zhongfei ; Jiang, Kangqi. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:91:y:2024:i:c:s104244312300183x.

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2024Accounting conservatism and managerial information acquisition. (2024). Laux, Volker. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s016541012300054x.

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2024The misuse of regression-based x-Scores as dependent variables. (2024). Basu, Sudipta ; Byzalov, Dmitri. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000678.

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2024Are all female directors equal? Incentives and effectiveness of female independent directors. (2024). Cao, Zhiyan ; Zeng, Hong Chao ; Upadhyay, Arun. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:162:y:2024:i:c:s037842662400030x.

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2025Does regulatory and supervisory independence affect financial stability?. (2025). Fraccaroli, Nicol ; Whitworth, Andrew ; Sowerbutts, Rhiannon. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:170:y:2025:i:c:s0378426624002322.

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2024The role of social media in CSR performance: An integrated institutional and resource dependence perspective. (2024). Tang, Yuqi ; Liu, Xiaming ; Ye, Silin ; Zhou, Jing. In: Journal of Business Research. RePEc:eee:jbrese:v:184:y:2024:i:c:s0148296324003849.

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2025The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”. (2025). Si, Deng-Kui ; Pan, Yukun ; Du, Qianqian. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000368.

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2024The real effects of financial reporting: Evidence and suggestions for future research. (2024). Stefani, Ulrike ; Biehl, Henrike ; Bleibtreu, Christopher. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951823000733.

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2024Social media in accounting research: A review and future research agenda. (2024). Nerantzidis, Michail ; Tampakoudis, Ioannis ; She, Chaoyuan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000016.

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2024Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies. (2024). Alexeyeva, Irina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s106195182400003x.

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2024Accruals quality and efficient investing: Cross-country evidence. (2024). Anagnostopoulou, Seraina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:57:y:2024:i:c:s1061951824000600.

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2025Does the board of directors and their stock ownership mitigate interest payment classification shifting? UK evidence. (2025). Hussainey, Khaled ; Zalata, Alaa Mansour ; Hessian, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000831.

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2025Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure. (2025). van der Heijden, Hans ; Liu, Siwen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000072.

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2024Board sub-committee effectiveness, director attraction and director attrition: Do nomination and remuneration committees matter?. (2024). Kanapathippillai, Sutharson ; Puwanenthiren, Premkanth ; Dang, Man ; Mihret, Dessalegn. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24001926.

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2025Breaking down barriers to innovation: The real effects of gender diversity following the relaxation of one-child policy in China. (2025). Xiong, Zihan ; Kong, Dongmin ; Qin, NI ; Zhang, Wenzhe. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004128.

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2025Board gender diversity and earnings quality in a bank-based system: A pre-registered report. (2025). Wong, Yiuwai ; Sakawa, Hideaki ; Watanabel, Naoki ; Oishi, Ryusuke ; Teramura, Eriko. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x2500071x.

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2025More risk-averse or more innovative? The effect of women board membership and aspirations on patent activity. (2025). Smulowitz, Magorzata ; Cossin, Didier. In: Research Policy. RePEc:eee:respol:v:54:y:2025:i:1:s0048733324001586.

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2025Integrating ESG into financial distress models: The role of financial report quality and innovation in the Chinese market. (2025). Lin, Chin-Tsai ; Lee, Chuan ; Tang, Shiyu ; Chen, Hanlong ; Zhou, Fuyuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025002989.

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2025The effects of FinTech development on corporate employment. (2025). Zhou, Yuwen ; Shi, Xin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003351.

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2024Environmental judicial independence and corporate investment efficiency: Evidence from a quasi-natural experiment in China. (2024). Liu, Qiang ; Sha, Haobin ; Yu, Lianchao ; Yan, Guowan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024006385.

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2024Does minority shareholder activism reduce stock idiosyncratic risk?. (2024). Lu, Jing ; Qiu, Yuhang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:67:y:2024:i:pa:s0275531923002878.

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2024Bank loan approval standards and firms’ accounting conservatism: Evidence from China. (2024). Yu, Zhen ; Luo, Juncheng ; Fan, Jinqi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:67:y:2024:i:pb:s027553192300226x.

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2024Tax avoidance, investor protection, and investment inefficiency: An international evidence. (2024). Gaaya, Safa ; Benkraiem, Ramzi ; Lakhal, Faten. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000503.

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2024Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English. (2024). Moreno, Alonso. In: Research in International Business and Finance. RePEc:eee:riibaf:v:70:y:2024:i:pa:s0275531924001399.

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2025Earnings quality, business group affiliation, and investment efficiency. (2025). Chaudhry, Neeru ; Rawat, Savita. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531924005257.

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2025The relationship of digital transformation and corporate sustainability: Synergies and tensions. (2025). Hautala-Kankaanp, Tuire ; Pekkola, Samuli ; Ologeanu-Taddei, Roxana ; Hnigsberg, Sarah ; Weritz, Pauline ; Wache, Hendrik ; Mittermeier, Ferdinand ; Tana, Silviana ; Dang, Duong. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006073.

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2024Earnings Management and Corporate Social Responsibility: Moderating Effect of Managerial Entrenchment Evidence from France. (2024). Kachouri, Maali ; Kouba, Chaima ; ben Amar, Anis. In: International Journal of Economics & Business Administration (IJEBA). RePEc:ers:ijebaa:v:xii:y:2024:i:1:p:60-86.

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2025Enhancing Investment Profitability: Study on Contrarian Technical Strategies in Brent Crude Oil Markets. (2025). Ni, Yensen ; Chen, Yuhsin ; Day, Min-Yuh ; Huang, Paoyu. In: Energies. RePEc:gam:jeners:v:18:y:2025:i:11:p:2735-:d:1663766.

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2025Do Strategic Orientations and CSR Disclosures Affect Investment Efficiency? Evidence from Textual Analysis in Emerging Markets. (2025). Rezaee, Zabihollah ; Rajabalizadeh, Javad. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:10:p:535-:d:1756678.

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2024Financial Sustainability and Corporate Credit Risk: Moderating Role of Earnings Management. (2024). Nisar, Shoaib ; Khalid, Muqaddas ; Riaz, Iqra ; Xin, Aifang. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:13:p:5747-:d:1429666.

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2024Internal governance mechanisms and corporate misconduct. (2024). Kowalewski, Oskar ; Eugster, Nicolas ; Piewanowski, Piotr. In: Post-Print. RePEc:hal:journl:hal-04549564.

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2024Optimal Accounting Rules, Private Benefits of Control, and Efficient Liquidation. (2024). Jiang, XU ; Yang, Ming. In: Management Science. RePEc:inm:ormnsc:v:70:y:2024:i:9:p:6302-6314.

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2024Women on Boards and Performance Trade-offs in Social Enterprises: Insights from Microfinance. (2024). Nyarko, Samuel Anokye ; Bennouri, Moez ; Cozarenco, Anastasia. In: Journal of Business Ethics. RePEc:kap:jbuset:v:190:y:2024:i:1:d:10.1007_s10551-023-05391-3.

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2025Boardroom balance: exploring the non-linear impact of female board representation on anti-corruption disclosures in UK firms. (2025). Naueihed, Salma ; Al-Okaily, Jihad. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09720-0.

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2025Accounting choices in data envelopment analysis. (2025). Rouse, Paul ; Ng, Frederick ; Harrison, Julie A ; Cui, Claire Murong. In: Journal of Productivity Analysis. RePEc:kap:jproda:v:63:y:2025:i:2:d:10.1007_s11123-024-00749-9.

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2024CFO overconfidence and conditional accounting conservatism. (2024). Nguyen, Tam Huy ; Qiao, LU ; Adegbite, Emmanuel. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:1:d:10.1007_s11156-023-01188-7.

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2024The role of independent directors’ tenure and network in controlling real-earnings management practices. (2024). Mollah, Sabur ; Akbar, Saeed ; Asad, Muhammad. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:63:y:2024:i:4:d:10.1007_s11156-024-01288-y.

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2025Employee ownership and corporate investment efficiency in Europe. (2025). Ahamed, Mostak M ; Adwan, Sami. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01300-5.

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2025Accounting conservatism, corporate diversification and firm value. (2025). Lin, Che-Hung ; Tsao, Shou-Min ; Wu, Chloe Yu-Hsuan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01308-x.

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2024Does earnings management constrain ESG performance? The role of corporate governance. (2024). Adeneye, Yusuf Babatunde ; Fasihi, Setareh ; Albitar, Khaldoon ; Kammoun, Ines. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:1:d:10.1057_s41310-023-00181-9.

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2024Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia. (2024). Loulou-Baklouti, Salma. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00189-1.

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2025Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality. (2025). Oliveira, Jonas ; Ribeiro, Maria Ftima ; Do, Graa Maria. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:1:d:10.1057_s41310-024-00248-1.

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2024Globalization and stock price crash risk: evidence from the US granting permanent normal trade relations to China. (2024). Hong, Jieying. In: Journal of International Business Studies. RePEc:pal:jintbs:v:55:y:2024:i:8:d:10.1057_s41267-024-00697-4.

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2024Company social irresponsibility and customer boycott intention in times of crisis. (2024). Bozkurt, Siddik ; Esen, Emel ; Keskin, Halit. In: Journal of Marketing Analytics. RePEc:pal:jmarka:v:12:y:2024:i:4:d:10.1057_s41270-024-00300-7.

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2025The role of female representation in enhancing audit quality: Insights from Saudi Arabia’s emerging market. (2025). Alomair, Abdulrahman ; al Naim, Abdulaziz. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05032-2.

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2024Circular causality analysis of corporate performance and accounting quality in M&As. (2024). Aevoae, George-Marian ; Dicu, Roxana Manuela ; Sahlian, Daniela Nicoleta ; Herghiligiu, Ionut Viorel ; Robu, Ioan-Bogdan ; Popa, Adriana Florina. In: PLOS ONE. RePEc:plo:pone00:0308608.

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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]		article6
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]		article19
2008Board Independence and Real Earnings Management: The Case of R&D Expenditure In: Corporate Governance: An International Review.
[Full Text][Citation analysis]		article52
2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article37
2009The Economic Determinants of Conditional Conservatism In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article22
2020Accounting conservatism and the profitability of corporate insiders In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article9
2025Directors Bankruptcy Experience and Financial Reporting Choices In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article0
2009Kenneth A. Kim and John R. Nofsinger , Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro]28.41. 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]		article46
2017The monitoring role of female directors over accounting quality In: Journal of Corporate Finance.
[Full Text][Citation analysis]		article103
2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading In: Journal of Corporate Finance.
[Full Text][Citation analysis]		article5
2016Accounting conservatism and firm investment efficiency In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article166
2019Prudential supervisors’ independence and income smoothing in European banks In: Journal of Banking & Finance.
[Full Text][Citation analysis]		article10
2021The usefulness of financial accounting information: evidence from the field In: LSE Research Online Documents on Economics.
[Full Text][Citation analysis]		paper7
2014Who uses financial reports and for what purpose? Evidence from capital providers In: LSE Research Online Documents on Economics.
[Full Text][Citation analysis]		paper23
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: 23		article
In: .
[Full Text][Citation analysis]		article3
2016The illusion of CSR: drawing the line between core and supplementary CSR In: Sustainability Accounting, Management and Policy Journal.
[Full Text][Citation analysis]		article3
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]		article8
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]		article15
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]		article1
2020Insider trading restrictions and earnings management In: Accounting and Business Research.
[Full Text][Citation analysis]		article2
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
2024Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) 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]		article27
2009R&D Expenditure and Earnings Targets In: European Accounting Review.
[Full Text][Citation analysis]		article26
2014Information Consequences of Accounting Conservatism In: European Accounting Review.
[Full Text][Citation analysis]		article11
2021Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information In: European Accounting Review.
[Full Text][Citation analysis]		article10
2023Dissemination of Accounting Research In: European Accounting Review.
[Full Text][Citation analysis]		article0

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