{"id":14462,"date":"2025-03-25T09:16:42","date_gmt":"2025-03-25T08:16:42","guid":{"rendered":"https:\/\/business.uc3m.es\/\/members\/beatriz-garcia-osma\/"},"modified":"2026-06-15T09:13:25","modified_gmt":"2026-06-15T07:13:25","slug":"beatriz-garcia-osma","status":"publish","type":"members","link":"https:\/\/business.uc3m.es\/en\/members\/beatriz-garcia-osma\/","title":{"rendered":"Beatriz Garc\u00eda Osma"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14462\" class=\"elementor elementor-14462 elementor-4031\" data-elementor-post-type=\"members\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66ab3d9c e-flex e-con-boxed e-con e-parent\" data-id=\"66ab3d9c\" 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-35f83422 e-con-full e-flex e-con e-child\" data-id=\"35f83422\" 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class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:bgosma@emp.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: bgosma@emp.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 \/ 6.0.15<\/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 89 27<\/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.com\/citations?user=RmQV3C8AAAAJ&#038;hl=en\" 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\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/business.uc3m.es\/\/wp-content\/uploads\/2025\/11\/cv_1729258456.pdf\">\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-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/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\">CV<\/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-2373b71 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"2373b71\" data-element_type=\"widget\" data-e-type=\"widget\" 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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-2116374b e-con-full e-flex e-con e-child\" data-id=\"2116374b\" 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-6deb4a25 elementor-widget elementor-widget-heading\" data-id=\"6deb4a25\" 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\">Beatriz Garc\u00eda Osma<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d608fe elementor-widget elementor-widget-heading\" data-id=\"5d608fe\" 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-1a5bf8e elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1a5bf8e\" 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\">Education<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3abce4a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3abce4a\" 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-4b1a5316 elementor-widget elementor-widget-text-editor\" data-id=\"4b1a5316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>PhD Accounting &amp; Finance, Lancaster University, UK.<\/p><p>DEA (MPhil) in Accounting &amp; Financial Economics, Universidad Autonoma de Madrid, Spain<\/p><p>Licenciada (Bachelor Degree) in Business Administration, Universidad Autonoma de Madrid, Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b11590c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6b11590c\" 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-3b941f48 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3b941f48\" 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-3ed88aa1 elementor-widget elementor-widget-text-editor\" data-id=\"3ed88aa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cascino, S., Clatworthy, M., Garc\u00eda Osma, B., Gassen, J. &amp; Imam, S.: \u201cThe Usefulness of Financial Accounting Information: Evidence from the Field,\u201d The Accounting Review vol. 96 (6), 2021, 73-102.<\/p><p>Garc\u00eda Lara, J.M., Garc\u00eda Osma, B. &amp; Penalva, F.: \u201cAccounting Conservatism and Firm Investment Efficiency\u201d, Journal of Accounting and Economics vol. 61 (1), 2016, 221-238.<\/p><p>Garc\u00eda Lara, J.M., Garc\u00eda Osma, B. &amp; Penalva, F.: \u201cConditional Conservatism and Cost of Capital\u201d, Review of Accounting Studies vol. 16 (2), 2011, 247-271.<\/p><p>Garc\u00eda Osma, B., Guillamon-Saor\u00edn, E.: \u201cCorporate Governance and Impression Management in Annual Results Press Releases\u201d, Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.<\/p><p>Garc\u00eda Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cAccounting Conservatism and Corporate Governance\u201d, Review of Accounting Studies vol. 14 (1), 2009, 161-201.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c78641d uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"4c78641d\" 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-128' 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-1-6a4a84920ed4c\">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>Beatriz Garc\u00eda Osma is a University Professor in the Department of Business Economics at the Universidad Carlos III de Madrid, a Research Member of the ECGI, and a visiting professor at the Stockholm School of Economics. Previously, she was a tenured professor at the Universidad Aut\u00f3noma de Madrid and a Marie Curie pre- and post-doctoral fellow at the University of Lancaster, where she obtained her doctorate in Financial Economics and Accounting.  <\/p><p>Her research focuses on the study of the quality of financial information, corporate governance, and the relationship between financial information and capital markets. Beatriz has published her research in prestigious national and international journals, and has participated in and directed numerous research projects. Her teaching focuses on the areas of Financial Accounting, Business Valuation, and Financial Statement Analysis. She was the representative of Spain on the Board of the European Accounting Association (EAA) between 2014 and 2020 and a member of the Management Committee of the EAA between 2014 and 2017. She is editor of the European Accounting Review (2020-2023) and was editor of the Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad, and a member of the editorial panel of various journals.    <\/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-2-6a4a84920ede5\">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>Dargenidou, C., M. De Vicente-Lama, &amp; B. Garcia Osma. \u201cConsolidation in national accounts: Implications for municipal enterprises\u201d Journal of Accounting and Public Policy, forthcoming.    <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=4954505\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a><\/p><p>Santos-Cabalgante, B., Garc\u00eda Osma, B., &amp; Romero-F\u00fanez, D.: \u201cDividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920-1930),\u201d Accounting and Business Research vol. 54, 5, 2024, 614-647. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3625181\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garcia Osma, B., Guillam\u00f3n-Saorin, E. &amp; Mercado, F.: \u201cQuarterly earnings guidance and real earnings management,\u201d Journal of Business Finance and Accounting vol.50(5-6), 2023, 1029-1059. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=4262724\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garcia Osma, B., Mora, A. &amp; Pierk, J.: \u201cDissemination of accounting research,\u201d European Accounting Review vol. 32(5), 2023, 1053-1083. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=4592993\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garcia Osma, B., Gomez-Conde, J. &amp; Lopez-Valeiras, E.: \u201cManagement control systems and real earnings management: Effects on firm performance,\u201d Management Accounting Research, vol. 55, 2022. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3449178\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>, <a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S104450052100055X\" target=\"_blank\" rel=\"noopener\">Open Access<\/a>.<\/p><p>Garcia Osma, B., Gill-de-Albornoz, B., Heras Cristobal, E. &amp; Rusanescu, S.: \u201cOpinion shopping: firms versus partner-level evidence,\u201d Accounting and Business Research vol. 52(7), 2022. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2776609\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Clatcher, I., Garcia Osma, B., Scarlat, E. &amp; Shields, K.: \u201cDo Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading,\u201d Journal of<br>Corporate Finance vol. 70, 2021, 1-31. <a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S092911992100184X\" target=\"_blank\" rel=\"noopener\">Open Access<\/a>.<\/p><p>Garcia Osma, B., &amp; Grande-Herrera, C.: \"The role of users' engagement in shaping financial reporting: Should actvists target accounting more?\" Accounting and Business Research vol. 51, 2021, 511-544. <a href=\"https:\/\/ssrn.com\/abstract=3764063\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>. <\/p><p>Cascino, S., Clatworthy, M., Garc\u00eda Osma, B., Gassen, J. &amp; Imam, S.: \u201cThe Usefulness of Financial Accounting Information: Evidence from the Field,\u201d The Accounting Review vol. 96, 2021, 73-102 <a href=\"https:\/\/ssrn.com\/abstract=3008083\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p> <\/p><p> <\/p><p> <\/p><p>G\u00f3mez-Carrasco, P., Guillam\u00f3n-Saor\u00edn, E., &amp; Garc\u00eda Osma, B.: \u201cStakeholder versus firm communication in social media: The case of twitter and corporate social responsibility information,\u201d European Accounting Review vol. 30, 2021, 31-62. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3414210\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garcia Lara, J.M., Garcia Osma, B. &amp; Penalva, F.: \u201cConditional conservatism and the limits to earnings management,\u201d Journal of Accounting and Public Policy vol. 29, 2020, 1-26. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2165694\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Khalilov, A., &amp; Garcia Osma, B.: \u201cAccounting conservatism and the profitability of corporate insiders,\u201d Journal of Business Finance and Accounting vol. 47, 2020, 333-364. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3362468\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garcia Osma, B., Scarlat, E., &amp; Shields. K.: \u201cInsider trading restrictions and earnings management,\u201d Accounting and Business Research, vol. 50, 2020, 205-237. <a href=\"https:\/\/ssrn.com\/abstract=2943880\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda Osma, B., Mora, A. &amp; Porcuna-Enguix, L.: \"Prudential supervisors' independence and income smoothing in European banks\", Journal of Banking and Finance vol. 102, 2019, 156-176. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3172753\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Santos-Cabalgante, B., Garc\u00eda Osma, B., &amp; Romero-F\u00fanez, D.: \u201cAccounting Quality in Railway Companies during the 19th and 20th centuries: The case of Spanish NORTE and MZA\u201d, Accounting and Business Research vol. 49, 2019, 271-304. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3183254\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda Osma, B., G\u00f3mez-Conde, J. &amp; Heras, E.: \u201cDebt pressure and interactive use of control systems: Effects on cost of debt\u201d, Management Accounting Research vol. 40, 2018, 27-46. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2710336\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., Mora, A. &amp; Scapin, M.: \u201cThe Monitoring Role of Female Directors over Accounting Quality\u201d, Journal of Corporate Finance vol. 45, 2017, 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>Garc\u00eda Osma, B., Gisbert, A. &amp; Heras, E.: \u201cPublic oversight systems for statutory auditors in the European Union\u201d, European Journal of Law and Economics vol. 44, 2017, 517-552. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2485170\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cAccounting Conservatism and Firm Investment Efficiency\u201d, Journal of Accounting and Economics vol. 6 1(1), 2016, 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>Garc\u00eda Osma, B., Mora, A. &amp; Sabater, A.: \u201cStrategic accounting choice around firm-level labour negotiations\u201d, Journal of Accounting, Auditing and Finance vol. 30, 2015, 246-277. <a href=\"https:\/\/ssrn.com\/abstract=1713957\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a><\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cInformation Consequences of Accounting Conservatism\u201d, European Accounting Review vol 23 (2), 2014, 173-198. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1920356\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a> Free download from the Taylor&amp;Francis 2014 most read articles collection.<\/p><p>Cascino, S., Clatworthy, M., Garc\u00eda Osma, B., Jeanjean, T., Imam, S. &amp; Gassen, J.: \u201cWho uses financial reports and for what purpose? Evidence from capital providers\u201d Accounting in Europe vol. 11, 2014, 185-209. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2389752\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a><\/p><p>Guillamon-Saor\u00edn, E., Garc\u00eda Osma, B., &amp; Jones, M.: \u201cOpportunistic disclosure in press release headlines\u201d, Accounting and Business Research vol. 42, 2011, 143-168. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1943569\" target=\"_blank\" rel=\"noopener\">Working paper version on SSRN<\/a>.<\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cConditional Conservatism and Cost of Capital\u201d, Review of Accounting Studies vol. 16, 2011, 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>Garc\u00eda Osma, B.,Guillamon-Saor\u00edn, E.: \u201cCorporate governance and impression management in annual results press releases\u201d, Accounting Organizations and Society vol. 36, 2010, 187-208.<\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cAccounting Conservatism and Corporate Governance\u201d, Review of Accounting Studies vol. 14 (1), 2009, 161-201.<\/p><p>Garc\u00eda Osma, B., &amp; Young, S.: \u201cR&amp;D expenditure and earnings targets\u201d, European Accounting Review vol. 18, 2009, 7-32. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1095699\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cThe Economic Determinants of Conditional Conservatism\u201d, Journal of Business Finance and Accounting vol. 36 (3-4), 2009, 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>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Neophytou, E.: \u201cEarnings Quality in Ex-Post Failed Firms\u201d, Accounting and Business Research vol. 39(2), 2009, 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>Garc\u00eda Osma, B.: \u201cBoard independence and real earnings management: The case of R&amp;D expenditure\u201d, Corporate Governance: An International Review vol. 16, 2008, 116-130. <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1134280\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda Osma, B. &amp; Gill-de-Albornoz: \u201cThe effect of the board composition and its monitoring committees on earnings management: Evidence from Spain\u201d, Corporate Governance: An International Review vol. 15 (6), 2008, 1412-1427.  <\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Penalva, F.: \u201cBoard of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence\u201d, European Accounting Review vol. 16 (4), 2007, 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>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Gill-de-Albornoz, B.: \u201cEffects of Database Choice on International Accounting Research\u201d, Abacus vol. 42 (3-4), 2006, 426-454. Emerald Citation of Excellence Award.<\/p><p>Garc\u00eda-Lara, J.M., Garc\u00eda Osma, B., &amp; Mora, A.: \u201cThe Effect of Earnings Management on the Asymmetric Timeliness of Earnings\u201d, Journal of Business Finance and Accounting vol. 32 (3-4). 2005, 691-726.<\/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-8f208bf elementor-hidden-desktop elementor-hidden-tablet e-flex e-con-boxed e-con e-parent\" data-id=\"8f208bf\" 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-6fd6ff7f elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6fd6ff7f\" 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:%20bgosma@emp.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: bgosma@emp.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 \/ 6.0.15<\/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 89 27  <\/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.com\/citations?user=RmQV3C8AAAAJ&#038;hl=en\" 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\" 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