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 96 0 0 2 379
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 0 2 119 0 2 4 490
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 0 59 1 1 2 811
Opinion shopping: Partner versus firm-level evidence 0 0 1 34 1 1 6 208
Strategic accounting choice around firm level labour negotiations 0 0 1 17 1 1 3 141
The usefulness of financial accounting information: evidence from the field 0 1 7 50 0 2 20 94
Who uses financial reports and for what purpose? Evidence from capital providers 0 0 2 17 1 2 6 71
Total Working Papers 0 1 15 392 4 9 43 2,194


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 3 23 347 3 8 62 1,212
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 0 0 4 72
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 1 2 4 15
Board Independence and Real Earnings Management: The Case of R&D Expenditure 0 1 7 151 1 3 25 573
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 2 4 5 85 4 6 11 489
Corporate governance and impression management in annual results press releases 0 1 14 125 1 3 34 481
Dissemination of Accounting Research 0 0 1 2 0 3 7 10
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) 0 1 1 1 2 4 7 7
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 2 2 6 0 3 7 30
Effects of database choice on international accounting research 0 0 2 58 0 0 2 193
Information Consequences of Accounting Conservatism 0 1 2 27 0 2 7 104
Insider trading restrictions and earnings management 0 0 0 9 2 3 3 43
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 26 27 50 789 51 57 118 2,347
Opinion-shopping: firm versus partner-level evidence 0 1 1 2 0 1 3 10
Opportunistic disclosure in press release headlines 0 0 0 11 0 0 3 50
Prudential supervisors’ independence and income smoothing in European banks 0 1 2 23 0 3 9 96
Public oversight systems for statutory auditors in the European Union 0 1 1 7 0 2 5 76
R&D Expenditure and Earnings Targets 0 1 1 28 1 3 8 133
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 2 3 1 3 8 27
The Economic Determinants of Conditional Conservatism 0 0 2 5 0 1 6 28
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 0 20 0 0 4 96
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 1 77 0 1 7 256
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 1 1 1 283 1 1 2 999
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 0 0 4 8
The monitoring role of female directors over accounting quality 1 5 11 70 1 10 30 296
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 1 1 6 0 1 4 17
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 2 34 1 3 9 117
Total Journal Articles 31 51 132 2,181 70 123 393 7,785
2 registered items for which data could not be found


Statistics updated 2025-03-03