{"id":3930,"date":"2025-03-25T06:32:21","date_gmt":"2025-03-25T06:32:21","guid":{"rendered":"https:\/\/business.uc3m.es\/\/?post_type=members&#038;p=3930"},"modified":"2026-03-26T06:42:23","modified_gmt":"2026-03-26T05:42:23","slug":"juan-m-garcia-lara","status":"publish","type":"members","link":"https:\/\/business.uc3m.es\/es\/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=\"3930\" class=\"elementor 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-9894\" 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, 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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\">Direcci\u00f3n \/ oficina: 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\" 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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 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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\">Catedr\u00e1tico de Contabilidad<\/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\">Publicaciones seleccionadas<\/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>\u00abAccounting Conservatism and Firm Investment Efficiency\u00bb (2016) (with B. Garc\u00eda Osma and F. Penalva).\u00a0Journal of Accounting and Economics.\u00a0Vol. 61(1), 221-238.<\/div><div>\u00a0<\/div><div>\u00abConditional Conservatism and Cost of Capital\u00bb (2011) (with B. Garc\u00eda Osma and F. Penalva).\u00a0Review of Accounting Studies.\u00a0Vol. 16, 247-271.<\/div><div>\u00a0<\/div><div>\u00abAccounting Conservatism and Corporate Governance\u00bb (2009) (with B. Garc\u00eda Osma and F. Penalva).\u00a0Review of Accounting Studies.\u00a0Vol. 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-1-6a42f06fa0c35\">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 se incorpor\u00f3 al Departamento de Econom\u00eda de la Empresa de la Universidad Carlos III en 2005, y fue nombrado catedr\u00e1tico en 2016. Ha sido director del departamento (que incluye las \u00e1reas de contabilidad, finanzas, organizaci\u00f3n 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.<br \/><br \/>Sus intereses de investigaci\u00f3n cubren la Investigaci\u00f3n Contable basada en el Mercado de Capitales (Conservadurismo, Manipulaci\u00f3n del resultado, Gobierno corporativo, Coste de capital...), y Contabilidad Internacional (Comparabilidad de la informaci\u00f3n contable entre pa\u00edses, Armonizaci\u00f3n de la informaci\u00f3n contable en la Uni\u00f3n Europea,...). Su investigaci\u00f3n 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 Espa\u00f1ola de Financiaci\u00f3n 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, An\u00e1lisis Financiero y de Estados Contables, Teor\u00eda de la Contabilidad, e Investigaci\u00f3n 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.<\/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-2-6a42f06fa0cd0\">Publicaciones<\/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\"\u00a0(2025) (with B. Garcia Osma, I. Gazizova and A. Khalilov).\u00a0Journal of Corporate Finance.\u00a0102816.\u00a0<a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S0929119925000847\" target=\"_blank\" rel=\"noopener\">Open Access published version (publisher's website)<\/a>.\u00a0\u00a0<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3898817\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN (ECGI)<\/a>.\u00a0<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>\u00a0(2022) (with J. Penalva and M. Scapin).\u00a0Journal of Accounting and Public Policy. Vol. 41(2),\u00a0106921.<\/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).\u00a0Journal of Banking and Finance. Vol. 119, 105908.\u00a0<\/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>\"\u00a0 (2020) (with B. Garc\u00eda Osma and F. Penalva).\u00a0Journal 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).\u00a0Accounting 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).\u00a0Journal of Corporate Finance. Vol. 45, 651-668.\u00a0<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).\u00a0Journal of Law Finance and Accounting. Vol. 2, 347-384.\u00a0<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2838398\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.\u00a0<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).\u00a0Journal of Business Finance and Accounting. Vol. 44(5&amp;6), 558-592.\u00a0<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers2.cfm?abstract_id=2914316\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.\u00a0<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).\u00a0Journal 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).\u00a0Journal of Accounting and Economics.\u00a0Vol. 61(1), 221-238.\u00a0<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).\u00a0Journal of Business Finance and Accounting.\u00a0Vol. 42(3&amp;4), 367-411.\u00a0<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).\u00a0European Accounting Review.\u00a0Vol 23(2), 173-198.\u00a0<a href=\"http:\/\/www.tandfonline.com\/eprint\/p8DC4kqPC88sHIFEbThp\/full\" target=\"_blank\" rel=\"noopener\">Download free author eprints.<\/a>\u00a0<a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1920356\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a>\u00a0<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).\u00a0Journal 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).\u00a0Review of Accounting Studies.\u00a0Vol. 16, 247-271.\u00a0<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).\u00a0Review of Accounting Studies.\u00a0Vol. 14(1), 161-201.<\/p><p>\"The Economic Determinants of Conditional Conservatism\" (2009) (with B. Garc\u00eda Osma and F. Penalva).\u00a0Journal of Business Finance and Accounting.\u00a0Vol. 36 (3&amp;4), 336-372.\u00a0<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).\u00a0Accounting and Business Research. Vol. 39(2), 119-138.\u00a0<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).\u00a0European Accounting Review. Vol. 16(4), 727-755.\u00a0<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).\u00a0Abacus. 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).\u00a0Journal of Business Finance and Accounting.\u00a0Vol. 32(3&amp;4): 691-726.<\/p><p>\u201cBalance Sheet versus Earnings Conservatism in Europe\u201d (2004) (with A. Mora).\u00a0European Accounting Review.\u00a0Vol. 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 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