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 2 381
EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA 0 0 2 121 0 1 6 495
LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO 0 0 0 59 1 6 8 818
Opinion shopping: Partner versus firm-level evidence 0 0 0 34 0 3 6 213
Strategic accounting choice around firm level labour negotiations 0 0 0 17 1 2 4 144
The usefulness of financial accounting information: evidence from the field 0 0 2 51 0 4 9 101
Who uses financial reports and for what purpose? Evidence from capital providers 0 1 2 19 3 5 11 80
Total Working Papers 0 1 6 397 5 22 46 2,232

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 3 4 12 357 9 21 55 1,262
Accounting conservatism and the profitability of corporate insiders 0 0 0 9 0 2 9 81
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA 0 0 0 3 1 2 5 18
Board Independence and Real Earnings Management: The Case of R&D Expenditure 2 3 7 157 3 4 20 590
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence 0 0 4 86 5 6 19 503
Corporate governance and impression management in annual results press releases 0 1 6 131 2 5 19 499
Directors' Bankruptcy Experience and Financial Reporting Choices 0 0 5 5 1 3 10 10
Dissemination of Accounting Research 0 0 0 2 1 1 4 14
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) 0 0 1 1 1 1 7 10
Do commonalities facilitate private information channels? Evidence from common gender and insider trading 0 0 1 6 12 15 25 54
Effects of database choice on international accounting research 0 0 2 60 1 1 6 199
Information Consequences of Accounting Conservatism 0 0 2 28 5 8 16 119
Insider trading restrictions and earnings management 0 0 0 9 1 4 8 48
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 1 4 37 800 2 9 74 2,368
Opinion-shopping: firm versus partner-level evidence 0 1 2 3 1 4 11 20
Opportunistic disclosure in press release headlines 0 1 1 12 1 5 8 58
Prudential supervisors’ independence and income smoothing in European banks 0 0 0 23 0 2 12 108
Public oversight systems for statutory auditors in the European Union 0 1 1 8 0 5 8 83
R&D Expenditure and Earnings Targets 0 1 3 31 0 5 16 148
Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information 0 0 0 3 1 2 8 33
The Economic Determinants of Conditional Conservatism 0 0 0 5 2 6 11 39
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings 0 0 0 20 1 1 3 99
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain 0 0 0 77 3 5 7 262
The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations 0 0 2 284 1 3 5 1,003
The illusion of CSR: drawing the line between core and supplementary CSR 0 0 0 0 1 2 5 13
The monitoring role of female directors over accounting quality 0 1 10 77 4 13 48 339
The role of users’ engagement in shaping financial reporting: should activists target accounting more? 0 0 1 6 0 0 2 18
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers 0 0 0 34 1 1 7 121
Total Journal Articles 6 17 97 2,237 60 136 428 8,119
2 registered items for which data could not be found
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Statistics updated 2026-01-09