ENCARNA GUILLAMON-SAORIN
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eguillam@emp.uc3m.es
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C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.60
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BUSINESS UC3M
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ENCARNA GUILLAMON-SAORIN

Profesor de Contabilidad

Publicaciones seleccionadas

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

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.






Encarna es profesora de Contabilidad en el departamento de Economía de la Empresa de la Universidad Carlos III de Madrid.

Estudio Administración y Dirección de Empresas en la misma universidad. Posteriormente, realizo estudios en la Manchester Metropolitan University (UK) concretamente el BA (Hons) Business in Europe. Completo su doctorado en contabilidad en la UCD Michael Smurfit School of Business de Dublin (Irlanda) en 2006.

Ha impartido docencia de Análisis de Estados Contables, Matemáticas Financieras, Contabilidad Financiera, Gobierno Corporativo.

Respecto a la investigación, su interés se centra en el análisis de la presentación de la información financiera voluntaria que publican las empresas y en la calidad de la información financiera.

Encarna ha realizado visitas de investigacion en Universidades de reconocido prestigio internacional como Rotman School of Managment, University of Miami, Yonsei University, Manchester Business School, Nova School of Business and Economics, University College Dublin.

Articulos en revistas internacionales:


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


Gomez-Carrasco, P.; Guillamon-Saorin, E.; Garcia Osma, Beatriz2021. "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.

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.

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

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.


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).