UC3M Business - Professor ENCARNA GUILLAMON-SAORIN

email:
eguillam@emp.uc3m.es

address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.60

phone / fax:
(34) 91 624 96 42 / (34) 91 624 96 07

BUSINESS UC3M

@UC3M_BUSINESS

ENCARNA GUILLAMON-SAORIN

Associate Professor of Accounting

Selected publications

Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). "Quarterly Earnings Guidance and Real Earnings Management", Journal of Business Finance and Accounting. In press.

Guillamon-Saorin, E., Isidro, H. & Marques, A. :"Impression management and Non-GAAP disclosure in earnings announcements", Journal of Business, Finance and Accounting vol. 44 (3-4), 2016, 448-479.

Guillamon-Saorin, E. Garcia-Osma, B. & Jones, M.: "Opportunistic disclosures in press releases headlines. Accounting and Business Research", Accounting and Business Research vol. 42 (2), 2012, 143-168.

Garcia-Osma B., & Guillamon-Saorin E.: " Corporate governance and impression management in annual results press releases", Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.

Brenan, N., Guillamon-Saorin, E. & Pierce, A.: "Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – A methodological note", Accounting, Auditing and Accountability Journal vol. 22 (5), 2009, 789-832.

+ BIO

Encarna is associate professor in the Department of Business Administration at University Carlos III de Madrid.

She has a degree in Personnel Management and an honours Bachelor in Business Management and Administration from University of Murcia. Encarna studied a BA (Hons) Business in Europe at ManchesterMetropolitanUniversity. She completed a PhD at UCD Michael Smurfit School of Business in Dublin (Ireland).

Encarna´s teaching experience includes Analysis of Financial Statements and Maths for Finance at University of Granada. She is currently teaching Introduction to Accounting at Carlos III.

Concerning research, her main interest is in the area of financial reporting. In particular, Encarna investigates managing disclosure strategies focusing on impression management and bias in voluntary disclosures, Corporate Governance, Corporate Social Responsibility, Disclosure in Social Media, Disclosure quality.

Encarna has carried out invited research visits at International Universities such as Rotman School of Managment, University of Miami, Yonsei University, Manchester Business School, Nova School of Business and Economics, University College Dublin.

+ Publications

Articles in international journals:

Garcia Osma, B., Guillamon-Saorin, E., Mercado, F. (2022). "Quarterly Earnings Guidance and Real Earnings Management", Journal of Business Finance and Accounting. In press.

Gomez-Carrasco, P.; Guillamon-Saorin, E.; Garcia Osma, Beatriz. 2021. "Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information", European Accounting Review. 1-32.

Guillamon-Saorín, E., Guiral, A. & Blanco, B.: "Managing risk with socially responsible actions in firms involved in controversial activities and earnings management", Revista Española de Financiación y Contabilidad vol. 47 (1), 2018, 1-24.

Guillamon-Saorin, E., Isidro, H. & Marques, A. :"Impression management and Non-GAAP disclosure in earnings announcements", Journal of Business, Finance and Accounting vol. 44 (3-4), 2017, 448-479.

Gomez-Carrasco, P., Guillamon-Saorin, E. & Garcia Osma, B.: "The illusion of CSR: Drawing the line between core and supplementary CSR", Sustainability, Accounting, Management and Policy Journal vol. 7 (1), 2016, 125-151.

Guillamon-Saorin, E. & Sousa, C.: "Voluntary disclosure of press releases and the importance of timing: A comparative study of the UK and Spain", Management International Review vol. 54 (1), 2014, 71-106.

Guillamon-Saorin, E. Guiral, A. & Blanco, B. "Do Non-Socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation", Journal of Business Ethics vol. 117 (1), 2013, 67-83.

Guillamon-Saorin, E. & Martinez-Lopez, F.: "Corporate financial communications and the Internet: manipulating investors audiences?", Online Information Review vol. 37 (4), 2013, 518 – 537.

Sousa, C., Coelho, F., & Guillamon-Saorin, E.: "Personal values, autonomy and self-efficacy: Evidence from frontline service employees", International Journal of Selection and Assessment vol. 20 (2), 2012, 159-170.

Garcia-Osma B., & Guillamon-Saorin E.: " Corporate governance and impression management in annual results press releases", Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.

Guillamon-Saorin, E. & Sousa, C.: "Press Releases Disclosures in Spain and the UK", International Business Review vol. 19 (1), 2010, 1-15.

Capítulo de Libro:

Guillamón-Saorín, E., & Martínez-López, F.: "Corporate Disclosure Strategies on Company Websites: Reviewing Opportunistic Practices", in F.J. Martínez-López (Ed.) Research Handbook of e-business strategic management, Springer (2014).