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 1 3 382
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 0 2 121 0 2 7 497
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 1 1 60 2 5 11 822
Opinion shopping: Partner versus firm-level evidence 0 0 0 34 0 1 6 214
Strategic accounting choice around firm level labour negotiations 0 0 0 17 0 2 4 145
The usefulness of financial accounting information: evidence from the field 0 0 1 51 1 5 12 106
Who uses financial reports and for what purpose? Evidence from capital providers 1 2 4 21 1 7 13 84
Total Working Papers 1 3 8 400 4 23 56 2,250

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 2 5 12 359 6 21 62 1,274
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 2 6 15 87
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 0 3 5 20
Board Independence and Real Earnings Management: The Case of R&D Expenditure 1 3 7 158 7 12 26 599
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 1 2 87 0 7 16 505
Corporate governance and impression management in annual results press releases 1 1 7 132 4 8 24 505
Directors' Bankruptcy Experience and Financial Reporting Choices 0 0 5 5 2 5 14 14
Dissemination of Accounting Research 0 0 0 2 0 2 5 15
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 4 6 13
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 0 6 9 43 55 85
Effects of database choice on international accounting research 0 0 2 60 1 7 12 205
Information Consequences of Accounting Conservatism 1 1 2 29 3 11 21 125
Insider trading restrictions and earnings management 0 0 0 9 2 3 7 50
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 8 10 20 809 19 27 46 2,393
Opinion-shopping: firm versus partner-level evidence 0 0 1 3 0 1 10 20
Opportunistic disclosure in press release headlines 0 0 1 12 1 4 11 61
Prudential supervisors’ independence and income smoothing in European banks 0 0 0 23 1 4 16 112
Public oversight systems for statutory auditors in the European Union 0 0 1 8 1 2 9 85
R&D Expenditure and Earnings Targets 0 0 3 31 1 3 18 151
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 0 3 8 35
The Economic Determinants of Conditional Conservatism 1 1 1 6 1 5 14 42
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 1 1 1 21 2 7 9 105
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 0 77 0 7 10 266
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 0 1 284 0 3 6 1,005
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 0 2 6 14
The monitoring role of female directors over accounting quality 2 3 10 80 5 16 55 351
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 0 0 6 0 2 3 20
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 0 34 0 4 7 124
Total Journal Articles 17 26 76 2,257 67 222 496 8,281
2 registered items for which data could not be found
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Statistics updated 2026-03-04