"Accounting Conservatism and Firm Investment Efficiency" (2016) (with J.M. García Lara and F. Penalva). Journal of Accounting and Economics. Vol. 61(1). Forthcoming.
"Conditional Conservatism and Cost of Capital" (2011) (with J.M. García Lara and F. Penalva). Review of Accounting Studies. Vol. 16(2), 247-271.
“Corporate governance and impression management in annual results press releases” (2011) (with E. Guillamon-Saorín) Accounting, Organizations and Society, Vol. 36(4-5), 187-208.
Beatriz García Osma is Professor of Accounting. She holds a PhD in Accounting & Finance from Lancaster University. Her research focuses on the study of the links between accounting, corporate governance and capital markets. Beatriz has published her research in national and international Journals. She has participated and directed a number of research projects. Her teaching expertise is in the areas of financial accounting and business analysis and valuation. Currently, she is the representative of Spain in the Board of the European Accounting Association (EAA), where she has also been voted as a member of the Management Committee. She is an associate editor of the European Accounting Review and the Spanish Journal of Finance and Accounting, and belongs to several editorial boards of international journals.