{"id":4031,"date":"2025-03-25T09:16:42","date_gmt":"2025-03-25T09:16:42","guid":{"rendered":"https:\/\/business.uc3m.es\/\/?post_type=members&#038;p=4031"},"modified":"2026-03-26T06:41:39","modified_gmt":"2026-03-26T05:41:39","slug":"beatriz-garcia-osma","status":"publish","type":"members","link":"https:\/\/business.uc3m.es\/es\/members\/beatriz-garcia-osma\/","title":{"rendered":"Beatriz Garc\u00eda Osma"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4031\" class=\"elementor 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\">Direcci\u00f3n \/ oficina: 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\" 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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\" 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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\">Catedr\u00e1tica de Contabilidad<\/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\">Educaci\u00f3n<\/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,\u00a0\u00a0Universidad 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\">Publicaciones seleccionadas<\/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.,\u00a0Garc\u00eda Osma, B., Gassen, J.\u00a0&amp; Imam, S.:\u00a0\u00a0\u00abThe Usefulness of Financial Accounting Information: Evidence from the Field,\u00bb\u00a0The Accounting Review\u00a0vol. 96 (6), 2021, 73-102.<\/p><p>Garc\u00eda Lara, J.M.,\u00a0Garc\u00eda Osma, B.\u00a0&amp; Penalva, F.:\u00a0\u00a0\u00abAccounting Conservatism and Firm Investment Efficiency\u00bb,\u00a0Journal of Accounting and Economics\u00a0vol. 61 (1), 2016, 221-238.<\/p><p>Garc\u00eda Lara, J.M.,\u00a0Garc\u00eda Osma, B.\u00a0&amp; Penalva, F.:\u00a0\u00abConditional Conservatism and Cost of Capital\u00bb,\u00a0Review of Accounting Studies\u00a0vol. 16 (2), 2011, 247-271.<\/p><p>Garc\u00eda Osma, B.,\u00a0Guillamon-Saor\u00edn, E.: \u201cCorporate Governance and Impression Management in Annual Results Press Releases\u201d,\u00a0Accounting, Organizations and Society\u00a0vol. 36 (4-5), 2011, 187-208.<\/p><p>Garc\u00eda Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.: \u00abAccounting Conservatism and Corporate Governance\u00bb,\u00a0Review of Accounting Studies\u00a0vol. 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-1-6a56baf2a1b96\">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 es Catedr\u00e1tica de Universidad en el Departamento de Econom\u00eda de la Empresa de la Universidad Carlos III de Madrid, Research Member del ECGI y profesora visitante en Stockholm School of Economics. Previamente, fue profesora Titular de Universidad en la Universidad Aut\u00f3noma de Madrid y Marie Curie pre- y post-doctoral fellow en la Universidad de Lancaster, donde obtuvo su doctorado en Econom\u00eda Financiera y Contabilidad.\u00a0<\/p><p>Su investigaci\u00f3n se centra en el estudio de la calidad de la informaci\u00f3n financiera, gobierno corporativo y la relaci\u00f3n entre la informaci\u00f3n financiera y los mercados de capitales. Beatriz ha publicado su investigaci\u00f3n en revistas nacionales e internacionales de prestigio, y ha participado y dirigido numerosos proyectos de investigaci\u00f3n. Su docencia se centra en las \u00e1reas de Contabilidad Financiera, Valoraci\u00f3n de Empresas y An\u00e1lisis de Estados Financieros. Fue la representante de Espa\u00f1a en el Board de la European Accounting Association (EAA), entre 2014 y 2020 y miembro del Management Committee de la EAA entre 2014 y 2017. Es editora de la European Accounting Review (2020-2023) y fue editora de la Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad, y miembro del editorial panel de diversas revistas.<\/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-2-6a56baf2a1c30\">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>Dargenidou, C., M. De Vicente-Lama, &amp; B. Garcia Osma. \"Consolidation in national accounts:\u00a0Implications for municipal enterprises\"\u00a0Journal of Accounting and Public Policy, forthcoming.\u00a0\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Romero-F\u00fanez, D.: \"Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920-1930),\"\u00a0Accounting and Business Research\u00a0vol.\u00a054, 5, 2024, 614-647.\u00a0\u00a0<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.\u00a0&amp;\u00a0 Mercado, F.: \"Quarterly earnings guidance and real earnings management,\"\u00a0Journal of Business Finance and Accounting\u00a0vol.50(5-6), 2023,\u00a01029-1059.\u00a0<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.\u00a0&amp;\u00a0 Pierk, J.: \"Dissemination of accounting research,\"\u00a0European Accounting Review\u00a0vol. 32(5), 2023,\u00a01053-1083.\u00a0<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.: \"Management control systems and real earnings management: Effects on firm performance,\"\u00a0Management Accounting Research, vol. 55, 2022.\u00a0<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3449178\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>,\u00a0<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.: \"Opinion shopping: firms versus partner-level evidence,\"\u00a0Accounting and Business Research\u00a0vol.\u00a052(7), 2022.\u00a0<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.: \"Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading,\"\u00a0Journal of<br \/>Corporate Finance\u00a0vol. 70, 2021, 1-31.\u00a0<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?\"\u00a0Accounting and Business Research\u00a0vol. 51, 2021,\u00a0511-544.\u00a0<a href=\"https:\/\/ssrn.com\/abstract=3764063\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Cascino, S., Clatworthy, M.,\u00a0Garc\u00eda Osma, B., Gassen, J.\u00a0&amp; Imam, S.:\u00a0\u00a0\"The Usefulness of Financial Accounting Information: Evidence from the Field,\"\u00a0The Accounting Review\u00a0vol. 96, 2021, 73-102\u00a0\u00a0<a href=\"https:\/\/ssrn.com\/abstract=3008083\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p>G\u00f3mez-Carrasco, P., Guillam\u00f3n-Saor\u00edn, E., &amp; Garc\u00eda Osma, B.: \"Stakeholder versus firm communication in social media: The case of twitter and corporate social responsibility information,\"\u00a0European Accounting Review\u00a0vol. 30, 2021, 31-62.\u00a0<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.: \"Conditional conservatism and the limits to earnings management,\"\u00a0Journal of Accounting and Public Policy\u00a0vol. 29, 2020, 1-26.\u00a0<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.: \"Accounting conservatism and the profitability of corporate insiders,\"\u00a0Journal of Business Finance and Accounting\u00a0vol. 47, 2020, 333-364.\u00a0<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.: \"Insider trading restrictions and earnings management,\"\u00a0Accounting and Business Research, vol. 50, 2020, 205-237.\u00a0<a href=\"https:\/\/ssrn.com\/abstract=2943880\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN<\/a>.<\/p><p>Garc\u00eda Osma, B.,\u00a0Mora, A. &amp; Porcuna-Enguix, L.: \"Prudential supervisors' independence and income smoothing\u00a0in European banks\",\u00a0Journal of Banking and Finance\u00a0vol. 102, 2019, 156-176.\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Romero-F\u00fanez, D.: \"Accounting Quality in Railway Companies\u00a0during the 19th and 20th centuries: The case of Spanish NORTE and MZA\",\u00a0Accounting and Business Research\u00a0vol.\u00a049, 2019, 271-304.\u00a0\u00a0<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.,\u00a0G\u00f3mez-Conde, J. &amp; Heras, E.: \"Debt pressure and interactive use of control systems:\u00a0Effects on cost of debt\",\u00a0Management Accounting Research\u00a0vol.\u00a040, 2018, 27-46.\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0Mora, A. &amp; Scapin, M.: \"The Monitoring Role of Female Directors over Accounting Quality\",\u00a0Journal of Corporate Finance\u00a0vol. 45, 2017, 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>Garc\u00eda Osma, B.,\u00a0Gisbert, A. &amp; Heras, E.: \"Public oversight systems for statutory auditors in\u00a0the European Union\",\u00a0European Journal of Law and Economics\u00a0vol.\u00a044, 2017, 517-552.\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.: \"Accounting Conservatism and Firm Investment Efficiency\",\u00a0Journal of Accounting and Economics\u00a0vol. 6 1(1), 2016, 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>Garc\u00eda Osma, B.,\u00a0Mora, A. &amp; Sabater, A.: \"Strategic accounting choice around firm-level labour negotiations\",\u00a0Journal of Accounting, Auditing and Finance\u00a0vol. 30, 2015, 246-277.\u00a0<a href=\"https:\/\/ssrn.com\/abstract=1713957\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a><\/p><p>Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.: \"Information Consequences of Accounting Conservatism\",\u00a0European Accounting Review\u00a0vol 23 (2),\u00a0 2014, 173-198.\u00a0<a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1920356\" target=\"_blank\" rel=\"noopener\">Working paper version in SSRN.<\/a>\u00a0Free download from the Taylor&amp;Francis 2014 most read articles collection.<\/p><p>Cascino, S., Clatworthy, M.,\u00a0Garc\u00eda Osma, B.,\u00a0Jeanjean, T., Imam, S. &amp; Gassen, J.: \"Who uses financial reports and for what purpose? Evidence from capital providers\"\u00a0Accounting in Europe\u00a0vol. 11, 2014, 185-209.\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Jones, M.: \"Opportunistic disclosure in press release headlines\",\u00a0Accounting and Business Research\u00a0vol. 42, 2011, 143-168.\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.: \"Conditional Conservatism and Cost of Capital\",\u00a0Review of Accounting Studies\u00a0vol. 16, 2011, 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>Garc\u00eda Osma, B.,Guillamon-Saor\u00edn, E.: \"Corporate governance and impression management in annual results press releases\",\u00a0Accounting Organizations and Society\u00a0vol. 36, 2010, 187-208.<\/p><p>Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.: \"Accounting Conservatism and Corporate Governance\",\u00a0Review of Accounting Studies\u00a0vol. 14 (1), 2009, 161-201.<\/p><p>Garc\u00eda Osma, B.,\u00a0&amp; Young, S.: \"R&amp;D expenditure and earnings targets\",\u00a0European Accounting Review\u00a0vol.\u00a018, 2009, 7-32.\u00a0<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.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.: \"The Economic Determinants of Conditional Conservatism\",\u00a0Journal of Business Finance and Accounting\u00a0vol. 36 (3-4), 2009, 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>Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Neophytou, E.: \"Earnings Quality in Ex-Post Failed Firms\",\u00a0Accounting and Business Research\u00a0vol. 39(2), 2009, 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>Garc\u00eda Osma, B.: \"Board independence and real earnings management: The case of R&amp;D expenditure\",\u00a0Corporate Governance: An International Review\u00a0vol. 16, 2008, 116-130.\u00a0<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: \"The effect of the board composition and its monitoring\u00a0committees on earnings management: Evidence from Spain\",\u00a0Corporate Governance: An International Review\u00a0vol. 15 (6), 2008, 1412-1427.\u00a0<\/p><p>Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Penalva, F.:\u00a0\u00a0\"Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence\",\u00a0European Accounting Review\u00a0vol. 16 (4), 2007, 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>Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0&amp; Gill-de-Albornoz, B.: \"Effects of Database Choice on International Accounting Research\",\u00a0Abacus\u00a0vol. 42 (3-4), 2006, 426-454. Emerald Citation of Excellence Award.<\/p><p>Garc\u00eda-Lara, J.M.,\u00a0Garc\u00eda Osma, B.,\u00a0\u00a0&amp; Mora, A.: \u201cThe Effect of Earnings Management on the Asymmetric Timeliness of Earnings\u201d,\u00a0Journal of Business Finance and Accounting\u00a0vol. 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\" 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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\">Direcci\u00f3n \/ oficina: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 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