Access Statistics for Beatriz Garcia Osma

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Corporate governance and impression management in annual press releases 0 0 0 96 0 0 3 383
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 0 0 121 0 0 3 497
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 1 60 0 2 16 828
Opinion shopping: Partner versus firm-level evidence 0 0 0 34 0 0 8 218
Strategic accounting choice around firm level labour negotiations 0 0 0 17 1 1 7 149
The usefulness of financial accounting information: evidence from the field 0 0 3 54 2 7 25 122
Who uses financial reports and for what purpose? Evidence from capital providers 0 0 3 21 0 1 16 91
Total Working Papers 0 0 7 403 3 11 78 2,288

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting conservatism and firm investment efficiency 2 2 11 364 4 9 61 1,302
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 0 3 16 95
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 0 1 6 22
Board Independence and Real Earnings Management: The Case of R&D Expenditure 0 0 4 158 2 3 22 608
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 1 87 0 1 15 512
Corporate governance and impression management in annual results press releases 0 0 4 134 0 2 28 522
Directors' Bankruptcy Experience and Financial Reporting Choices 0 0 0 5 1 2 12 19
Dissemination of Accounting Research 0 0 0 2 0 0 5 18
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) 0 0 0 1 0 0 6 15
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 0 6 0 0 56 95
Effects of database choice on international accounting research 0 0 1 61 1 2 15 213
Information Consequences of Accounting Conservatism 0 0 1 29 0 2 22 133
Insider trading restrictions and earnings management 0 0 0 9 0 1 10 54
Kenneth A. Kim and John R. Nofsinger, Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro]28.41 2 3 20 816 4 11 56 2,415
Opinion-shopping: firm versus partner-level evidence 0 0 1 3 0 2 10 26
Opportunistic disclosure in press release headlines 1 1 2 13 1 3 13 66
Prudential supervisors’ independence and income smoothing in European banks 0 0 1 24 1 3 15 121
Public oversight systems for statutory auditors in the European Union 1 2 3 10 4 6 16 94
R&D Expenditure and Earnings Targets 0 0 2 32 0 0 16 159
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 1 3 14 45
The Economic Determinants of Conditional Conservatism 0 1 2 7 0 2 14 47
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 1 21 1 2 11 109
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 1 1 78 0 1 15 272
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 1 1 2 286 2 2 8 1,008
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 0 0 5 16
The monitoring role of female directors over accounting quality 0 0 6 82 4 8 44 370
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 1 1 7 0 3 8 26
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 2 36 0 0 15 135
Total Journal Articles 7 12 66 2,286 26 72 534 8,517
2 registered items for which data could not be found
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Statistics updated 2026-10-11