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 1 1 4 383
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 4 13 824
Opinion shopping: Partner versus firm-level evidence 0 0 0 34 0 2 8 216
Strategic accounting choice around firm level labour negotiations 0 0 0 17 1 2 5 147
The usefulness of financial accounting information: evidence from the field 1 1 2 52 6 8 18 113
Who uses financial reports and for what purpose? Evidence from capital providers 0 1 3 21 5 6 17 89
Total Working Papers 1 2 8 401 14 23 72 2,269

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 10 360 4 15 62 1,283
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 2 6 17 91
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 1 1 5 21
Board Independence and Real Earnings Management: The Case of R&D Expenditure 0 1 7 158 3 10 28 602
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 1 87 4 4 17 509
Corporate governance and impression management in annual results press releases 1 2 7 133 8 12 26 513
Directors' Bankruptcy Experience and Financial Reporting Choices 0 0 5 5 3 5 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 1 2 7 15
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 0 6 6 17 63 93
Effects of database choice on international accounting research 1 1 2 61 4 6 15 210
Information Consequences of Accounting Conservatism 0 1 2 29 5 9 26 131
Insider trading restrictions and earnings management 0 0 0 9 3 5 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 3 12 20 813 6 28 49 2,402
Opinion-shopping: firm versus partner-level evidence 0 0 1 3 3 4 11 24
Opportunistic disclosure in press release headlines 0 0 1 12 1 2 11 62
Prudential supervisors’ independence and income smoothing in European banks 0 0 0 23 3 5 18 116
Public oversight systems for statutory auditors in the European Union 0 0 1 8 3 4 12 88
R&D Expenditure and Earnings Targets 0 0 3 31 6 8 24 158
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 4 7 14 42
The Economic Determinants of Conditional Conservatism 0 1 1 6 0 3 15 44
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 1 1 21 2 4 11 107
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 0 77 3 5 15 271
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 0 1 284 0 0 6 1,005
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 1 1 7 15
The monitoring role of female directors over accounting quality 2 4 10 82 8 14 55 360
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 0 0 6 3 3 6 23
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 0 34 5 7 14 131
Total Journal Articles 8 26 73 2,266 92 190 568 8,404
2 registered items for which data could not be found
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Statistics updated 2026-05-06