UC3M Business - Profesor JUAN MANUEL GARCÍA LARA

email:
juanmanuel.garcia@uc3m.es

dirección / oficina:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.43

teléfono / fax:
(34) 91 624 86 57 /

Google Scholar

BUSINESS UC3M

@UC3M_BUSINESS

JUAN MANUEL GARCÍA LARA

Catedrático de Contabilidad

Publicaciones seleccionadas

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

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

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

+ BIO

Juan Manuel se incorporó al Departamento de Economía de la Empresa de la Universidad Carlos III en 2005, y fue nombrado catedrático en 2016. Ha sido director del departamento (que incluye las áreas de contabilidad, finanzas, organización de empresas y marketing) entre 2017 y 2023. Es doctor en contabilidad por la Universidad de Valencia, y fue profesor en la Universidad de Lancaster, e investigador Marie Curie en la Universidad de Manchester.

Sus intereses de investigación cubren la Investigación Contable basada en el Mercado de Capitales (Conservadurismo, Manipulación del resultado, Gobierno corporativo, Coste de capital...), y Contabilidad Internacional (Comparabilidad de la información contable entre países, Armonización de la información contable en la Unión Europea,...). Su investigación ha sido publicada en revistas tales como 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 o la Revista Española de Financiación y Contabilidad. En la actualidad (desde 2016) es editor de la revista Accounting and Business Research, y miembro del consejo editorial de Journal of Business, Finance and Accounting y de European Accounting Review. Su experiencia docente incluye Contabilidad Financiera a diversos niveles, Análisis Financiero y de Estados Contables, Teoría de la Contabilidad, e Investigación Contable a nivel de doctorado. Sus antiguos estudiantes de doctorado son en la actualidad profesores en universidades internacionales de gran prestigio. En la actualidad, y desde 2021, es miembro del Management Committee de la European Accounting Association.

+ Publicaciones

"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.