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 3 383
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 2 4 14 826
Opinion shopping: Partner versus firm-level evidence 0 0 0 34 2 4 10 218
Strategic accounting choice around firm level labour negotiations 0 0 0 17 1 3 6 148
The usefulness of financial accounting information: evidence from the field 1 2 3 53 1 8 18 114
Who uses financial reports and for what purpose? Evidence from capital providers 0 0 3 21 0 5 17 89
Total Working Papers 1 2 9 402 6 25 75 2,275

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 3 11 362 5 14 62 1,288
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 1 5 16 92
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 0 1 5 21
Board Independence and Real Earnings Management: The Case of R&D Expenditure 0 0 6 158 2 5 29 604
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 1 87 1 5 17 510
Corporate governance and impression management in annual results press releases 1 2 8 134 5 13 30 518
Directors' Bankruptcy Experience and Financial Reporting Choices 0 0 5 5 0 3 17 17
Dissemination of Accounting Research 0 0 0 2 0 3 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 2 7 15
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 0 6 1 9 63 94
Effects of database choice on international accounting research 0 1 1 61 0 5 14 210
Information Consequences of Accounting Conservatism 0 0 2 29 0 6 25 131
Insider trading restrictions and earnings management 0 0 0 9 0 3 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 0 4 17 813 0 9 45 2,402
Opinion-shopping: firm versus partner-level evidence 0 0 1 3 0 4 9 24
Opportunistic disclosure in press release headlines 0 0 1 12 0 1 9 62
Prudential supervisors’ independence and income smoothing in European banks 0 0 0 23 0 4 18 116
Public oversight systems for statutory auditors in the European Union 0 0 1 8 0 3 12 88
R&D Expenditure and Earnings Targets 1 1 3 32 1 8 22 159
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 0 7 13 42
The Economic Determinants of Conditional Conservatism 0 0 1 6 0 2 15 44
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 1 21 0 2 11 107
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 0 77 0 5 15 271
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 1 1 2 285 1 1 7 1,006
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 1 2 8 16
The monitoring role of female directors over accounting quality 0 2 10 82 2 11 52 362
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 0 0 6 0 3 5 23
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 0 34 2 9 14 133
Total Journal Articles 5 14 71 2,271 22 145 557 8,426
2 registered items for which data could not be found
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Statistics updated 2026-06-04