{"id":14441,"date":"2025-03-25T06:32:21","date_gmt":"2025-03-25T05:32:21","guid":{"rendered":"https:\/\/business.uc3m.es\/\/members\/juan-m-garcia-lara\/"},"modified":"2026-03-25T19:08:15","modified_gmt":"2026-03-25T18:08:15","slug":"juan-m-garcia-lara","status":"publish","type":"members","link":"https:\/\/business.uc3m.es\/en\/members\/juan-m-garcia-lara\/","title":{"rendered":"Juan Manuel Garc\u00eda-Lara"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14441\" class=\"elementor elementor-14441 elementor-3930\" data-elementor-post-type=\"members\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a76d34 e-flex e-con-boxed e-con e-parent\" data-id=\"3a76d34\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-414bb7ed e-con-full e-flex e-con e-child\" data-id=\"414bb7ed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21254537 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"21254537\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1139\" height=\"1139\" src=\"https:\/\/business.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448574864.png\" class=\"attachment-full size-full wp-image-14163\" alt=\"\" srcset=\"https:\/\/business.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448574864.png 1139w, https:\/\/business.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448574864-300x300.png 300w, https:\/\/business.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448574864-1024x1024.png 1024w, https:\/\/business.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448574864-150x150.png 150w, https:\/\/business.uc3m.es\/wp-content\/uploads\/2025\/03\/perfil-1448574864-768x768.png 768w\" sizes=\"(max-width: 1139px) 100vw, 1139px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c3a925 elementor-widget elementor-widget-spacer\" data-id=\"51c3a925\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c9652 elementor-hidden-mobile elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e4c9652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:juanmanuel.garcia@uc3m.es\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: juanmanuel.garcia@uc3m.es<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Address \/ Office: C\/ Madrid, 126 - 28903 Getafe (Madrid) Spain \/ 7.0.43<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (34) 91 624 86 57<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.es\/citations?user=VMLVNDEAAAAJ&#038;hl=es&#038;oi=ao\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google\" viewBox=\"0 0 488 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M488 261.8C488 403.3 391.1 504 248 504 110.8 504 0 393.2 0 256S110.8 8 248 8c66.8 0 123 24.5 166.3 64.9l-67.5 64.9C258.5 52.6 94.3 116.6 94.3 256c0 86.5 69.1 156.6 153.7 156.6 98.2 0 135-70.4 140.8-106.9H248v-85.3h236.1c2.3 12.7 3.9 24.9 3.9 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Google Scholar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3da39f87 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"3da39f87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51ff6546 elementor-hidden-mobile elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"51ff6546\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"BUSINESS UC3M\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/x.com\/uc3m_business?lang=es\">\n\t\t\t\t\t\t\tBUSINESS UC3M\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t@UC3M_BUSINESS\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7efdcb75 e-con-full e-flex e-con e-child\" data-id=\"7efdcb75\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74bec6b9 elementor-widget elementor-widget-heading\" data-id=\"74bec6b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Juan Manuel Garc\u00eda Lara<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5d52d elementor-widget elementor-widget-heading\" data-id=\"8c5d52d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Full Professor of Accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-350ba04 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"350ba04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Selected publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-767dd83c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"767dd83c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38425d57 elementor-widget elementor-widget-text-editor\" data-id=\"38425d57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div>&#8220;Accounting Conservatism and Firm Investment Efficiency&#8221; (2016) (with B. Garc\u00eda Osma and F. Penalva). Journal of Accounting and Economics. Vol. 61(1), 221-238.<\/div><div> <\/div><div>&#8220;Conditional Conservatism and Cost of Capital&#8221; (2011) (with B. Garc\u00eda Osma and F. Penalva). Review of Accounting Studies. Vol. 16, 247-271.<\/div><div> <\/div><div>&#8220;Accounting Conservatism and Corporate Governance&#8221; (2009) (with B. Garc\u00eda Osma and F. Penalva). Review of Accounting Studies. Vol. 14(1), 161-201.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2eae40 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"1d2eae40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id='uael-faq-wrapper-489' class=\"uael-faq-wrapper\">\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-9984785\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-9984785 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1-6a42dc79efcce\">Bio<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>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.  <br><br>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 Espa\u00f1ola de Financiaci\u00f3n 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.     <\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-a14a01d\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-a14a01d uael-question-span\" tabindex=\"0\" id=\"uael-faq-2-6a42dc79efd6a\">Publications<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>\"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. <a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S0929119925000847\" target=\"_blank\" rel=\"noopener\">Open Access published version (publisher's website)<\/a>. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3898817\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN (ECGI)<\/a>. <a href=\"https:\/\/sites.duke.edu\/thefinregblog\/2021\/09\/24\/does-socially-enforced-corporate-social-responsibility-lead-to-substantive-action\/\" target=\"_blank\" rel=\"noopener\">Read summary at FinReg Blog, from Duke University<\/a>.  <\/p><p><a href=\"https:\/\/doi.org\/10.1016\/j.jaccpubpol.2021.106921\" target=\"_blank\" rel=\"noopener\">\"Financial Reporting Quality Effects of Imposing (Gender) Quotas on Boards of Directors\"<\/a> (2022) (with J. Penalva and M. Scapin). Journal of Accounting and Public Policy. Vol. 41(2), 106921.<\/p><p>\"<a href=\"https:\/\/www.sciencedirect.com\/science\/article\/abs\/pii\/S0378426620301746\" target=\"_blank\" rel=\"noopener\">Unpacking the black box of trade credit to socially responsible customers<\/a>\" (2020) (with J.A. Trib\u00f3 and Y. Zhang). Journal of Banking and Finance. Vol. 119, 105908.  <\/p><p>\"<a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S0278425420300132\" target=\"_blank\" rel=\"noopener\">Conditional conservatism and the limits to earnings management<\/a>\" (2020) (with B. Garc\u00eda Osma and F. Penalva). Journal of Accounting and Public Policy. Vol. 39(4), 106738.<\/p><p>\"<a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/abs\/10.1111\/acfi.12510\" target=\"_blank\" rel=\"noopener\">An Empirical Assessment of Proposed Solutions for Resolving Scale Problems in Value Relevance Accounting Research<\/a>\" (2020) (with J. Aledo, M.T. Gonzalez-Perez and C. Grambovas). Accounting and Finance. Vol. 60(4): 3905-3933.<\/p><p>\"The Monitoring Role of Female Directors over Accounting Quality\" (2017) (with B. Garc\u00eda Osma, A. Mora and M. Scapin). Journal of Corporate Finance. Vol. 45, 651-668. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2732588\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.  <\/p><p>\"<a href=\"http:\/\/www.nowpublishers.com\/article\/Details\/LFA-0018\" target=\"_blank\" rel=\"noopener\">Earnings: Concepts vs. Reported<\/a>\" (2017) (with C. Grambovas, J. Ohlson and M. Walker). Journal of Law Finance and Accounting. Vol. 2, 347-384. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2838398\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>. <a href=\"http:\/\/www.nowpublishers.com\/LFA\" target=\"_blank\" rel=\"noopener\">See issue (free download from publisher)<\/a>.<\/p><p>\"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&amp;6), 558-592. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers2.cfm?abstract_id=2914316\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>. <a href=\"https:\/\/www.law.ox.ac.uk\/business-law-blog\/blog\/2017\/07\/role-foreign-shareholders-disciplining-financial-reporting\" target=\"_blank\" rel=\"noopener\">Read summary at the Oxford Business Law Blog, from the University of Oxford.<\/a>  <\/p><p>\"<a href=\"http:\/\/www.sciencedirect.com\/science\/article\/pii\/S0278425417300649?via%3Dihub\" target=\"_blank\" rel=\"noopener\">Managerial Entrenchment and Earnings Management<\/a>\" (2017) (with F. Di Meo and J. Surroca). Journal of Accounting and Public Policy. Vol. 36(5), 399-414.<\/p><p>\"Accounting Conservatism and Firm Investment Efficiency\" (2016) (with B. Garc\u00eda Osma and F. Penalva). Journal of Accounting and Economics. Vol. 61(1), 221-238. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1383642\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a><\/p><p>\"Segment Disclosure and Cost of Capital\" (2015) (with B. Blanco and J.A. Trib\u00f3). Journal of Business Finance and Accounting. Vol. 42(3&amp;4), 367-411. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1988151\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a>  <\/p><p>\"Information Consequences of Accounting Conservatism\" (2014) (with B. Garc\u00eda Osma and F. Penalva). European Accounting Review. Vol 23(2), 173-198.   <a href=\"http:\/\/www.tandfonline.com\/eprint\/p8DC4kqPC88sHIFEbThp\/full\" target=\"_blank\" rel=\"noopener\">Download free author eprints.<\/a> <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1920356\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a> <a href=\"http:\/\/www.tandfonline.com\/doi\/full\/10.1080\/09638180.2014.882263\" target=\"_blank\" rel=\"noopener\">Free download from the Taylor&amp;Francis 2014 most read articles collection.<\/a><\/p><p>\"The Relation between Segment Disclosure and Earnings Quality\" (2014) (with B. Blanco and J.A. Trib\u00f3). Journal of Accounting and Public Policy. Vol. 33, 449-469.<\/p><p>\"Conditional Conservatism and Cost of Capital\" (2011) (with B. Garc\u00eda Osma and F. Penalva). Review of Accounting Studies. Vol. 16, 247-271. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1544307\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a><\/p><p>\"Accounting Conservatism and Corporate Governance\" (2009) (with B. Garc\u00eda Osma and F. Penalva). Review of Accounting Studies. Vol. 14(1), 161-201.<\/p><p>\"The Economic Determinants of Conditional Conservatism\" (2009) (with B. Garc\u00eda Osma and F. Penalva). Journal of Business Finance and Accounting. Vol. 36 (3&amp;4), 336-372. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1303525\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a>  <\/p><p>\"Earnings Quality in Ex-Post Failed Firms\" (2009) (with B. Garc\u00eda Osma and E. Neophytou). Accounting and Business Research. Vol. 39(2), 119-138. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1311806\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a>  <\/p><p>\"Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence\" (2007) (with B. Garc\u00eda Osma and F. Penalva). European Accounting Review. Vol. 16(4), 727-755. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=999526\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a>  <\/p><p>\"Effects of Database Choice on International Accounting Research\" (2006) (with B. Garc\u00eda Osma and B. Gill de Albornoz). Abacus. Vol. 42(3&amp;4): 426-454. Emerald Citation of Excellence Award.   <\/p><p>\u201cThe Effect of Earnings Management on the Asymmetric Timeliness of Earnings\u201d (2005) (with B. Garc\u00eda Osma and A. Mora). Journal of Business Finance and Accounting. Vol. 32(3&amp;4): 691-726.  <\/p><p>\u201cBalance Sheet versus Earnings Conservatism in Europe\u201d (2004) (with A. Mora). European Accounting Review. Vol. 13(2): 261-292.  <\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-294dcaed elementor-hidden-desktop elementor-hidden-tablet e-flex e-con-boxed e-con e-parent\" data-id=\"294dcaed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16646483 elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"16646483\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a 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