Juan Manuel García Lara

Juan Manuel joined the Department of Business Economics at Universidad Carlos III in 2005 and was appointed professor in 2016. He served as head of the department (which includes the areas of accounting, finance, business organization, and marketing) between 2017 and 2023. He holds a doctorate in accounting from the University of Valencia and was a professor at Lancaster University and a Marie Curie researcher at the University of Manchester.

His research interests cover Capital Market-Based Accounting Research (Conservatism, Earnings Manipulation, Corporate Governance, Cost of Capital...), and International Accounting (Comparability of accounting information between countries, Harmonization of accounting information in the European Union,...). His research has been published in journals such as the Journal of Accounting and Economics, Review of Accounting Studies, Journal of Business Finance and Accounting, Abacus, European Accounting Review, Accounting and Business Research, Journal of Accounting and Public Policy, Journal of Corporate Finance, Journal of Banking and Finance, and the Revista Española de Financiación y Contabilidad. He is currently (since 2016) editor of the journal Accounting and Business Research and a member of the editorial board of the Journal of Business, Finance and Accounting and the European Accounting Review. His teaching experience includes Financial Accounting at various levels, Financial and Accounting Statement Analysis, Accounting Theory, and Accounting Research at the doctoral level. His former doctoral students are currently professors at prestigious international universities. Currently, and since 2021, he is a member of the Management Committee of the European Accounting Association.

"Demand-driven Corporate Social Responsibility: Symbolic versus Substantive Change after Environmental Disasters" (2025) (with B. Garcia Osma, I. Gazizova and A. Khalilov). Journal of Corporate Finance. 102816. Open Access published version (publisher's website). Working paper version in SSRN (ECGI). Read summary at FinReg Blog, from Duke University.

"Financial Reporting Quality Effects of Imposing (Gender) Quotas on Boards of Directors" (2022) (with J. Penalva and M. Scapin). Journal of Accounting and Public Policy. Vol. 41(2), 106921.

"Unpacking the black box of trade credit to socially responsible customers" (2020) (with J.A. Tribó and Y. Zhang). Journal of Banking and Finance. Vol. 119, 105908.

"Conditional conservatism and the limits to earnings management" (2020) (with B. García Osma and F. Penalva). Journal of Accounting and Public Policy. Vol. 39(4), 106738.

"An Empirical Assessment of Proposed Solutions for Resolving Scale Problems in Value Relevance Accounting Research" (2020) (with J. Aledo, M.T. Gonzalez-Perez and C. Grambovas). Accounting and Finance. Vol. 60(4): 3905-3933.

"The Monitoring Role of Female Directors over Accounting Quality" (2017) (with B. García Osma, A. Mora and M. Scapin). Journal of Corporate Finance. Vol. 45, 651-668. Working paper version in SSRN.

"Earnings: Concepts vs. Reported" (2017) (with C. Grambovas, J. Ohlson and M. Walker). Journal of Law Finance and Accounting. Vol. 2, 347-384. Working paper version in SSRN. See issue (free download from publisher).

"The Role of Foreign Shareholders in Disciplining Financial Reporting" (2017) (with C. Beuselinck and B. Blanco). Journal of Business Finance and Accounting. Vol. 44(5&6), 558-592. Working paper version in SSRN. Read summary at the Oxford Business Law Blog, from the University of Oxford.

"Managerial Entrenchment and Earnings Management" (2017) (with F. Di Meo and J. Surroca). Journal of Accounting and Public Policy. Vol. 36(5), 399-414.

"Accounting Conservatism and Firm Investment Efficiency" (2016) (with B. García Osma and F. Penalva). Journal of Accounting and Economics. Vol. 61(1), 221-238. Working paper version in SSRN.

"Segment Disclosure and Cost of Capital" (2015) (with B. Blanco and J.A. Tribó). Journal of Business Finance and Accounting. Vol. 42(3&4), 367-411. Working paper version in SSRN.

"Information Consequences of Accounting Conservatism" (2014) (with B. García Osma and F. Penalva). European Accounting Review. Vol 23(2), 173-198. Download free author eprints. Working paper version in SSRN. Free download from the Taylor&Francis 2014 most read articles collection.

"The Relation between Segment Disclosure and Earnings Quality" (2014) (with B. Blanco and J.A. Tribó). Journal of Accounting and Public Policy. Vol. 33, 449-469.

"Conditional Conservatism and Cost of Capital" (2011) (with B. García Osma and F. Penalva). Review of Accounting Studies. Vol. 16, 247-271. Working paper version in SSRN.

"Accounting Conservatism and Corporate Governance" (2009) (with B. García Osma and F. Penalva). Review of Accounting Studies. Vol. 14(1), 161-201.

"The Economic Determinants of Conditional Conservatism" (2009) (with B. García Osma and F. Penalva). Journal of Business Finance and Accounting. Vol. 36 (3&4), 336-372. Working paper version in SSRN.

"Earnings Quality in Ex-Post Failed Firms" (2009) (with B. García Osma and E. Neophytou). Accounting and Business Research. Vol. 39(2), 119-138. Working paper version in SSRN.

"Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence" (2007) (with B. García Osma and F. Penalva). European Accounting Review. Vol. 16(4), 727-755. Working paper version in SSRN.

"Effects of Database Choice on International Accounting Research" (2006) (with B. García Osma and B. Gill de Albornoz). Abacus. Vol. 42(3&4): 426-454. Emerald Citation of Excellence Award.

“The Effect of Earnings Management on the Asymmetric Timeliness of Earnings” (2005) (with B. García Osma and A. Mora). Journal of Business Finance and Accounting. Vol. 32(3&4): 691-726.

“Balance Sheet versus Earnings Conservatism in Europe” (2004) (with A. Mora). European Accounting Review. Vol. 13(2): 261-292.