BEATRIZ GARCÍA OSMA
e-mail
email:
bgosma@emp.uc3m.es
telefono
address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 6.0.15
telefono
phone / fax:
(34) 91 624 89 27 / (34) 91 624 96 07
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BUSINESS UC3M
@UC3M_BUSINESS

BEATRIZ GARCÍA OSMA

Professor of Accounting

Education

PhD Accounting & Finance, Lancaster University, UK.

DEA (MPhil) in Accounting & Financial Economics, Universidad Autonoma de Madrid, Spain

Licenciada (Bachelor Degree) in Business Administration,  Universidad Autonoma de Madrid, Spain

Selected publications

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Accounting Conservatism and Firm Investment Efficiency", Journal of Accounting and Economics vol. 61 (1), 2016, 221-238.

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Conditional Conservatism and Cost of Capital", Review of Accounting Studies vol. 16 (2), 2011, 247-271.

Guillamon-Saorín, E.: “Corporate governance and impression management in annual results press releases”, Accounting, Organizations and Society vol. 36 (4-5), 2011, 187-208.

Beatriz García Osma is Professor of Accounting at Universidad Carlos III de Madrid. Previously, she was Associate Professor of Accounting and Finance at Universidad Autónoma de Madrid. She holds a PhD in Accounting & Finance from Lancaster University, where she was also a Marie Curie pre- and post-doctoral researcher. Her research focuses on the links between financial reporting, corporate governance and capital markets. Beatriz has published in national and international Journals, and participated and directed several research projects. She teaches financial accounting, and business analysis and valuation. She was elected to represent Spain in the Board of the European Accounting Association (2014-2020), and also, as a member of the EAA Management Committee (2014-2017). She is the editor of the European Accounting Review (2020-2023) and of the Spanish Journal of Finance and Accounting (2017-), and belongs to several editorial boards of international journals.

García-Osma, B., Mora, A. & Porcuna-Enguix, L.: "Prudential supervisors' independence and income smoothing in European banks", Journal of Banking and Finance vol. 102, 2019, 156-176. Working paper version in SSRN.

García-Osma, B., Santos-Cabalgante, B. & Romero-Fúnez, D.: "Accounting Quality in Railway Companies during the 19th and 20th centuries: The case of Spanish NORTE and MZA", Accounting and Business Research vol. 49, 2019, 271-304.  Working paper version in SSRN.

García-Osma, B., Gómez-Conde, J. & Heras, E.: "Debt pressure and interactive use of control systems: Effects on cost of debt", Management Accounting Research vol. 40, 2018, 27-46. Working paper version in SSRN.

García-Osma, B., García-Lara, J.M., Mora, A. & Scapin, M.: "The Monitoring Role of Female Directors over Accounting Quality", Journal of Corporate Finance vol. 45, 2017, 651-668. Working paper version in SSRN.

García-Osma, B., Gisbert, A. & Heras, E.: "Public oversight systems for statutory auditors in the European Union", European Journal of Law and Economics vol. 44, 2017, 517-552. Working paper version in SSRN.

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Accounting Conservatism and Firm Investment Efficiency", Journal of Accounting and Economics vol. 6 1(1), 2016, 221-238. Working paper version in SSRN.

García-Osma, B., Mora, A. & Sabater, A.: "Strategic accounting choice around firm-level labour negotiations", Journal of Accounting, Auditing and Finance vol. 30, 2015, 246-277. 

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Information Consequences of Accounting Conservatism", European Accounting Review vol 23 (2),  2014, 173-198. Working paper version in SSRN. Free download from the Taylor&Francis 2014 most read articles collection.

García-Osma, B., Cascino, S., Clatworthy, M., Jeanjean, T., Imam, S. & Gassen, J.: "Who uses financial reports and for what purpose? Evidence from capital providers" Accounting in Europe vol. 11, 2014, 185-209. 

García-Osma, B., Guillamon-Saorín, E. & Jones, M.: "Opportunistic disclosure in press release headlines", Accounting and Business Research vol. 42, 2011, 143-168. Working paper version on SSRN.

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Conditional Conservatism and Cost of Capital", Review of Accounting Studies vol. 16, 2011, 247-271. Working paper version in SSRN.

García-Osma, B., Guillamon-Saorín, E.: "Corporate governance and impression management in annual results press releases", Accounting Organizations and Society vol. 36, 2010, 187-208.

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Accounting Conservatism and Corporate Governance", Review of Accounting Studies vol. 14 (1), 2009, 161-201.

García-Osma, B. & Young, S.: "R&D expenditure and earnings targets", European Accounting Review vol. 18, 2009, 7-32. Working paper version in SSRN.

García-Osma, B., García-Lara, J.M. & Penalva, F.: "The Economic Determinants of Conditional Conservatism", Journal of Business Finance and Accounting vol. 36 (3-4), 2009, 336-372. Working paper version in SSRN.

García-Osma, B., García-Lara, J.M. & Neophytou, E.: "Earnings Quality in Ex-Post Failed Firms", Accounting and Business Research vol. 39(2), 2009, 119-138. Working paper version in SSRN.

García-Osma, B.: "Board independence and real earnings management: The case of R&D expenditure", Corporate Governance: An International Review vol. 16, 2008, 116-130. Working paper version in SSRN.

García-Osma, B. & Gill-de-Albornoz: "The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain", Corporate Governance: An International Review vol. 15 (6), 2008, 1412-1427. 

García-Osma, B., García-Lara, J.M. & Penalva, F.: "Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence", European Accounting Review vol. 16 (4), 2007, 727-755. Working paper version in SSRN.

García-Osma, B., García-Lara, J.M. & Gill-de-Albornoz, B.: "Effects of Database Choice on International Accounting Research", Abacus vol. 42 (3-4), 2006, 426-454. Emerald Citation of Excellence Award.

García-Osma, B., García-Lara, J.M. & Mora, A.: “The Effect of Earnings Management on the Asymmetric Timeliness of Earnings”, Journal of Business Finance and Accounting vol. 32 (3-4). 2005, 691-726.