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 1 96 0 0 2 380
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 1 2 2 121 2 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 0 0 2 812
Opinion shopping: Partner versus firm-level evidence 0 0 1 34 1 2 6 210
Strategic accounting choice around firm level labour negotiations 0 0 0 17 0 0 2 142
The usefulness of financial accounting information: evidence from the field 0 1 4 51 0 1 10 97
Who uses financial reports and for what purpose? Evidence from capital providers 0 0 1 18 2 2 6 75
Total Working Papers 1 3 9 396 5 9 34 2,210

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 1 2 15 353 4 15 54 1,241
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 1 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 0 2 5 154 2 9 20 586
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 6 86 0 4 15 497
Corporate governance and impression management in annual results press releases 0 2 8 130 1 4 21 494
Directors' Bankruptcy Experience and Financial Reporting Choices 1 5 5 5 2 7 7 7
Dissemination of Accounting Research 0 0 0 2 2 2 7 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 1 1 7 9
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 2 6 8 8 12 39
Effects of database choice on international accounting research 0 0 3 60 1 2 6 198
Information Consequences of Accounting Conservatism 1 1 2 28 3 5 10 111
Insider trading restrictions and earnings management 0 0 0 9 0 1 4 44
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 0 0 41 796 1 2 86 2,359
Opinion-shopping: firm versus partner-level evidence 0 0 1 2 0 1 9 16
Opportunistic disclosure in press release headlines 0 0 0 11 0 0 4 53
Prudential supervisors’ independence and income smoothing in European banks 0 0 1 23 1 6 15 106
Public oversight systems for statutory auditors in the European Union 0 0 1 7 1 2 5 78
R&D Expenditure and Earnings Targets 1 1 3 30 1 5 14 143
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 0 1 9 31
The Economic Determinants of Conditional Conservatism 0 0 0 5 1 2 9 33
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 0 20 0 2 3 98
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 0 77 0 1 4 257
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 1 2 284 0 1 2 1,000
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 2 3 3 11
The monitoring role of female directors over accounting quality 1 3 13 76 7 15 45 326
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 0 1 6 0 0 3 18
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 0 34 0 1 8 120
Total Journal Articles 5 17 110 2,220 39 102 393 7,983
2 registered items for which data could not be found
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Statistics updated 2025-10-06