Juan Manuel García Lara
Catedrático de Contabilidad
Publicaciones seleccionadas
- Accounting Conservatism and Firm Investment Efficiency
with Beatriz García Osma and Fernando Penalva
Journal of Accounting and Economics, 2016, 61(1): 221–238 - Conditional Conservatism and Cost of Capital
with Beatriz García Osma and Fernando Penalva
Review of Accounting Studies, 2011, 16(2): 247–271 - Accounting Conservatism and Corporate Governance
with Beatriz García Osma and Fernando Penalva
Review of Accounting Studies, 2009, 14(1): 161–201
Bio
Juan Manuel García Lara es catedrático en el Departamento de Economía de la Empresa de la Universidad Carlos III de Madrid y co-editor en jefe de la revista Accounting and Business Research.
Trayectoria
- Catedrático en la Universidad Carlos III de Madrid desde 2016, tras incorporarse en 2005.
- Director del Departamento de Economía de la Empresa (2017–2023), que incluye las áreas de contabilidad, finanzas, organización de empresas y marketing.
- Doctor en Contabilidad por la Universidad de Valencia.
- Anteriormente, profesor en la Universidad de Lancaster e investigador Marie Curie en la Universidad de Manchester.
Investigación
Sus intereses de investigación se centran en dos líneas:
- Conservadurismo contable y calidad de la información contable: efectos sobre el coste de capital y las políticas de inversión, y vínculos con el gobierno corporativo, entre otros.
- Responsabilidad Social Corporativa: cuestiones de género en contabilidad y finanzas, y análisis de políticas de Responsabilidad Social Corporativa.
Su investigación se ha publicado en revistas 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 y Revista Española de Financiación y Contabilidad.
Labor editorial y académica
- Co-editor en jefe de Accounting and Business Research desde 2016.
- Miembro del consejo editorial de Journal of Business Finance and Accounting y European Accounting Review.
- Miembro del Management Committee de la European Accounting Association desde 2021.
Docencia
Su experiencia docente incluye Contabilidad Financiera a distintos niveles, Análisis Financiero y de Estados Contables, Teoría de la Contabilidad e Investigación Contable en el programa de doctorado. Sus antiguos estudiantes de doctorado son hoy profesores en universidades internacionales de prestigio.
Publicaciones
- Demand-driven Corporate Social Responsibility: Symbolic versus Substantive Change after Environmental Disasters
with B. García Osma, I. Gazizova and A. Khalilov
Journal of Corporate Finance, 2025, Article 102816 (open access)
SSRN working paper (ECGI) · Summary at the FinReg Blog (Duke University) - Financial Reporting Quality Effects of Imposing (Gender) Quotas on Boards of Directors
with J. Penalva and M. Scapin
Journal of Accounting and Public Policy, 2022, 41(2): 106921 - Unpacking the Black Box of Trade Credit to Socially Responsible Customers
with J.A. Tribó and Y. Zhang
Journal of Banking and Finance, 2020, 119: 105908 - Conditional Conservatism and the Limits to Earnings Management
with B. García Osma and F. Penalva
Journal of Accounting and Public Policy, 2020, 39(4): 106738 - An Empirical Assessment of Proposed Solutions for Resolving Scale Problems in Value Relevance Accounting Research
with J. Aledo, M.T. González-Pérez and C. Grambovas
Accounting and Finance, 2020, 60(4): 3905–3933 - The Monitoring Role of Female Directors over Accounting Quality
with B. García Osma, A. Mora and M. Scapin
Journal of Corporate Finance, 2017, 45: 651–668
SSRN working paper - Earnings: Concepts vs. Reported
with C. Grambovas, J. Ohlson and M. Walker
Journal of Law, Finance, and Accounting, 2017, 2: 347–384
SSRN working paper · Free issue download (publisher) - The Role of Foreign Shareholders in Disciplining Financial Reporting
with C. Beuselinck and B. Blanco
Journal of Business Finance and Accounting, 2017, 44(5&6): 558–592
SSRN working paper · Summary at the Oxford Business Law Blog (University of Oxford) - Managerial Entrenchment and Earnings Management
with F. Di Meo and J. Surroca
Journal of Accounting and Public Policy, 2017, 36(5): 399–414 - Accounting Conservatism and Firm Investment Efficiency
with B. García Osma and F. Penalva
Journal of Accounting and Economics, 2016, 61(1): 221–238
SSRN working paper - Segment Disclosure and Cost of Capital
with B. Blanco and J.A. Tribó
Journal of Business Finance and Accounting, 2015, 42(3&4): 367–411
SSRN working paper - Information Consequences of Accounting Conservatism
with B. García Osma and F. Penalva
European Accounting Review, 2014, 23(2): 173–198
Free author eprint · SSRN working paper - The Relation between Segment Disclosure and Earnings Quality
with B. Blanco and J.A. Tribó
Journal of Accounting and Public Policy, 2014, 33: 449–469 - Conditional Conservatism and Cost of Capital
with B. García Osma and F. Penalva
Review of Accounting Studies, 2011, 16(2): 247–271
SSRN working paper - Accounting Conservatism and Corporate Governance
with B. García Osma and F. Penalva
Review of Accounting Studies, 2009, 14(1): 161–201 - The Economic Determinants of Conditional Conservatism
with B. García Osma and F. Penalva
Journal of Business Finance and Accounting, 2009, 36(3&4): 336–372
SSRN working paper - Earnings Quality in Ex-Post Failed Firms
with B. García Osma and E. Neophytou
Accounting and Business Research, 2009, 39(2): 119–138
SSRN working paper - Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence
with B. García Osma and F. Penalva
European Accounting Review, 2007, 16(4): 727–755
SSRN working paper - Effects of Database Choice on International Accounting Research
with B. García Osma and B. Gill de Albornoz
Abacus, 2006, 42(3&4): 426–454
Emerald Citation of Excellence Award - The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
with B. García Osma and A. Mora
Journal of Business Finance and Accounting, 2005, 32(3&4): 691–726 - Balance Sheet versus Earnings Conservatism in Europe
with A. Mora
European Accounting Review, 2004, 13(2): 261–292
- Dirección / oficina: C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.43
BUSINESS UC3M
@UC3M_BUSINESS