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 1 1 2 381
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 2 2 121 0 4 6 494
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 0 59 3 3 5 815
Opinion shopping: Partner versus firm-level evidence 0 0 1 34 0 2 5 210
Strategic accounting choice around firm level labour negotiations 0 0 0 17 1 1 3 143
The usefulness of financial accounting information: evidence from the field 0 1 3 51 2 3 10 99
Who uses financial reports and for what purpose? Evidence from capital providers 1 1 2 19 1 3 7 76
Total Working Papers 1 4 8 397 8 17 38 2,218

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 0 1 13 353 1 7 47 1,242
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 0 2 8 79
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 0 0 3 16
Board Independence and Real Earnings Management: The Case of R&D Expenditure 1 1 5 155 1 3 18 587
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 5 86 1 1 15 498
Corporate governance and impression management in annual results press releases 0 0 8 130 0 2 19 494
Directors' Bankruptcy Experience and Financial Reporting Choices 0 3 5 5 1 6 8 8
Dissemination of Accounting Research 0 0 0 2 0 2 6 13
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) 0 0 1 1 0 1 6 9
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 2 6 3 11 15 42
Effects of database choice on international accounting research 0 0 2 60 0 2 5 198
Information Consequences of Accounting Conservatism 0 1 2 28 2 6 11 113
Insider trading restrictions and earnings management 0 0 0 9 1 2 5 45
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 3 3 41 799 4 5 83 2,363
Opinion-shopping: firm versus partner-level evidence 1 1 2 3 3 4 11 19
Opportunistic disclosure in press release headlines 1 1 1 12 4 4 8 57
Prudential supervisors’ independence and income smoothing in European banks 0 0 1 23 1 6 15 107
Public oversight systems for statutory auditors in the European Union 0 0 1 7 2 3 7 80
R&D Expenditure and Earnings Targets 0 1 3 30 1 3 14 144
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 0 1 7 31
The Economic Determinants of Conditional Conservatism 0 0 0 5 0 2 7 33
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 0 20 0 1 3 98
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 0 77 2 3 5 259
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 0 2 284 2 2 4 1,002
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 1 3 4 12
The monitoring role of female directors over accounting quality 0 2 12 76 5 17 48 331
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 0 1 6 0 0 2 18
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 0 34 0 0 7 120
Total Journal Articles 6 14 107 2,226 35 99 391 8,018
2 registered items for which data could not be found
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Statistics updated 2025-11-08