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 2 88 2 3 9 351
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 0 1 114 1 2 10 466
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 0 57 0 3 9 782
Opinion shopping: Partner versus firm-level evidence 0 0 3 27 1 5 33 126
Strategic accounting choice around firm level labour negotiations 0 0 0 16 1 1 5 122
Who uses financial reports and for what purpose? Evidence from capital providers 0 0 0 9 1 3 9 36
Total Working Papers 0 0 6 311 6 17 75 1,883


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 5 15 60 210 25 60 247 731
Accounting conservatism and the profitability of corporate insiders 0 0 1 1 2 4 14 14
Board Independence and Real Earnings Management: The Case of R&D Expenditure 0 0 3 124 2 5 24 482
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 1 73 1 4 11 451
Corporate governance and impression management in annual results press releases 0 3 8 66 1 7 41 307
Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/¿Considera la NIIF 9 las preferencias de los usuarios en relación con la jerarquía de cálculo del valor razonable establecida en la NIIF 13? Una propuesta de mejora de la definición de OCI 1 2 12 35 2 6 49 149
Effects of database choice on international accounting research 0 0 1 54 0 0 4 179
Information Consequences of Accounting Conservatism 0 0 1 9 0 2 7 55
Insider trading restrictions and earnings management 0 1 4 4 2 8 14 14
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 10 32 559 6 23 101 1,761
Prudential supervisors’ independence and income smoothing in European banks 0 0 3 5 1 2 24 29
Public oversight systems for statutory auditors in the European Union 0 0 1 3 1 3 11 36
R&D Expenditure and Earnings Targets 0 0 0 25 0 1 3 113
The Economic Determinants of Conditional Conservatism 0 0 1 1 1 1 5 5
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 1 1 17 0 1 3 73
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 2 69 0 1 6 218
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 0 1 271 2 2 7 956
The monitoring role of female directors over accounting quality 1 1 10 28 3 10 49 104
Total Journal Articles 9 33 142 1,554 49 140 620 5,677
2 registered items for which data could not be found


Statistics updated 2020-09-04