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 2 121 0 0 7 497
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 1 60 1 3 15 827
Opinion shopping: Partner versus firm-level evidence 0 0 0 34 0 2 10 218
Strategic accounting choice around firm level labour negotiations 0 0 0 17 0 1 6 148
The usefulness of financial accounting information: evidence from the field 0 2 4 54 0 2 19 115
Who uses financial reports and for what purpose? Evidence from capital providers 0 0 3 21 1 2 18 91
Total Working Papers 0 2 10 403 2 10 78 2,279

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 2 10 362 2 12 60 1,295
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 1 2 16 93
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 0 0 5 21
Board Independence and Real Earnings Management: The Case of R&D Expenditure 0 0 4 158 0 3 21 605
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 1 87 1 3 15 512
Corporate governance and impression management in annual results press releases 0 1 4 134 2 9 30 522
Directors' Bankruptcy Experience and Financial Reporting Choices 0 0 3 5 0 0 15 17
Dissemination of Accounting Research 0 0 0 2 0 0 7 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 7 15
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 0 6 0 2 64 95
Effects of database choice on international accounting research 0 0 1 61 0 1 15 211
Information Consequences of Accounting Conservatism 0 0 2 29 1 1 25 132
Insider trading restrictions and earnings management 0 0 0 9 0 0 10 53
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 1 1 18 814 4 6 50 2,408
Opinion-shopping: firm versus partner-level evidence 0 0 1 3 1 1 10 25
Opportunistic disclosure in press release headlines 0 0 1 12 1 2 11 64
Prudential supervisors’ independence and income smoothing in European banks 0 1 1 24 0 2 17 118
Public oversight systems for statutory auditors in the European Union 0 0 1 8 0 0 11 88
R&D Expenditure and Earnings Targets 0 1 3 32 0 1 18 159
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 0 0 12 42
The Economic Determinants of Conditional Conservatism 1 1 2 7 2 3 16 47
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 1 21 1 1 11 108
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 1 1 1 78 1 1 16 272
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 1 1 285 0 1 6 1,006
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 0 1 7 16
The monitoring role of female directors over accounting quality 0 0 8 82 2 4 50 364
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 1 1 1 7 2 2 7 25
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 2 2 36 0 4 15 135
Total Journal Articles 4 12 66 2,278 21 62 547 8,466
2 registered items for which data could not be found
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Statistics updated 2026-08-07