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

"Accounting Conservatism and Firm Investment Efficiency" (2016) (with J.M. García Lara and F. Penalva). Journal of Accounting and Economics. Vol. 61(1), 221-238.

"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-SaorínAccounting, Organizations and Society, Vol. 36(4-5), 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.

"Prudential supervisors' independence and income smoothing in European banks" (2019) (with A. Mora and L. Porcuna-Enguix). Journal of Banking and Finance. Vol. 102, 156-176. Working paper version in SSRN.

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

"Debt pressure and interactive use of control systems: Effects on cost of debt" (2018) (with J. Gomez-Conde and E. Heras). Management Accounting Research. Vol. 40, 27-46. Working paper version in SSRN.

"The Monitoring Role of Female Directors over Accounting Quality" (2017) (with J.M. García Lara, A. Mora and M. Scapin). Journal of Corporate Finance. Vol. 45, 651-668. Working paper version in SSRN.

"Public oversight systems for statutory auditors in the European Union" (2017) (with A. Gisbert and E. Heras). European Journal of Law and Economics. Vol. 44, 517-552. Working paper version in SSRN.

"Accounting Conservatism and Firm Investment Efficiency" (2016) (with J.M. García Lara and F. Penalva). Journal of Accounting and Economics. Vol. 61(1), 221-238. Working paper version in SSRN.

"Strategic accounting choice around rm-level labour negotiations" (2015) (with A. Mora and A. Sabater). Journal of Accounting, Auditing and Finance. Vol. 30, 246-277. Working paper version on SSRN.

"Information Consequences of Accounting Conservatism" (2014) (with J.M. García Lara and F. Penalva). European Accounting Review. Vol 23(2), 173-198. Download free author eprints. Working paper version in SSRN. Free download from the Taylor&Francis 2014 most read articles collection.

"Who uses fi nancial reports and for what purpose? Evidence from capital providers" (2014) (with S. Cascino, M. Clatworthy, T. Jeanjean, S. Imam and J. Gassen). Accounting in Europe. Vol. 11, 185-209. Working paper version in SSRN.

"Opportunistic disclosure in press release headlines," (2012) (with E. Guillamon-Saorin and M. Jones) Accounting and Business Research, Vol. 42, 143-168. Working paper version on SSRN.

"Conditional Conservatism and Cost of Capital" (2011) (with J.M. García Lara and F. Penalva). Review of Accounting Studies. Vol. 16, 247-271. Working paper version in SSRN.

"Corporate governance and impression management in annual results press releases" (2011) (with E. Guillamon-Saorin). Accounting Organizations and Society. Vol. 36, 187-208.

"Accounting Conservatism and Corporate Governance" (2009) (with J.M. García Lara and F. Penalva). Review of Accounting Studies. Vol. 14(1), 161-201.

"R&D expenditure and earnings targets" (2009) (with S. Young). European Accounting Review, Vol. 18, 7-32. Working paper version in SSRN.

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

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

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

"The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain." (2007) (with B. Gill-de-Albornoz) Corporate Governance: An International Review, Vol. 15(6): 1412-1427. 

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

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

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