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 1 3 91 1 3 12 360
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 0 0 114 0 2 6 470
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 0 57 1 4 10 789
Opinion shopping: Partner versus firm-level evidence 0 0 1 28 8 22 41 162
Strategic accounting choice around firm level labour negotiations 0 0 0 16 2 3 7 128
Who uses financial reports and for what purpose? Evidence from capital providers 0 1 1 10 1 4 15 48
Total Working Papers 0 2 5 316 13 38 91 1,957


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 13 63 258 13 47 216 887
Accounting conservatism and the profitability of corporate insiders 1 3 4 5 3 12 27 37
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 0 0 0 3 3
Board Independence and Real Earnings Management: The Case of R&D Expenditure 1 5 11 135 3 11 33 510
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 1 2 4 77 3 5 22 469
Corporate governance and impression management in annual results press releases 0 2 7 70 4 14 42 342
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 0 1 5 38 3 8 25 168
Effects of database choice on international accounting research 0 0 1 55 0 1 7 186
Information Consequences of Accounting Conservatism 0 1 5 14 1 5 16 69
Insider trading restrictions and earnings management 0 0 2 5 2 3 19 25
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 3 7 54 603 9 23 131 1,869
Opportunistic disclosure in press release headlines 0 0 0 10 1 1 4 39
Prudential supervisors’ independence and income smoothing in European banks 1 2 3 8 3 6 21 48
Public oversight systems for statutory auditors in the European Union 0 1 2 5 2 6 26 59
R&D Expenditure and Earnings Targets 0 0 0 25 0 0 1 113
The Economic Determinants of Conditional Conservatism 0 0 1 2 0 0 5 9
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 1 17 0 0 4 76
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 1 1 70 0 1 14 231
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 2 6 277 1 4 29 983
The monitoring role of female directors over accounting quality 1 4 10 37 7 13 56 150
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 1 27 0 2 9 92
Total Journal Articles 10 44 181 1,738 55 162 710 6,365


Statistics updated 2021-06-03