BEATRIZ GARCÍA OSMA
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email:
bgosma@emp.uc3m.es
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dirección / oficina:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 6.0.15
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teléfono / fax:
(34) 91 624 89 27 / (34) 91 624 96 07
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BUSINESS UC3M
@UC3M_BUSINESS

BEATRIZ GARCÍA OSMA

Catedrático de Contabilidad

Educación

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

Publicaciones seleccionadas

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

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

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

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

Beatriz García Osma es Catedrática de Universidad en el Departamento de Economía de la Empresa de la Universidad Carlos III de Madrid. Previamente, fue profesora Titular de Universidad en la Universidad Autónoma de Madrid y HARMONIA Research Fellow en la Universidad de Lancaster, donde obtuvo su doctorado en Economía Financiera y Contabilidad. 

Su investigación se centra en el estudio de la calidad de la información financiera, gobierno corporativo y la relación entre la información financiera y los mercados de capitales. Beatriz ha publicado su investigación en revistas nacionales e internacionales de prestigio, y ha participado y dirigido numerosos proyectos de investigación. Su docencia se centra en las áreas de Contabilidad Financiera, Valoración de Empresas y Análisis de Estados Financieros. Actualmente, es la representante de España en el Board de la European Accounting Association (EAA), y fue miembro del Management Committee de la EAA entre 2014 y 2017. Es editora de la European Accounting Review (2020-2023) y de la Revista Española de Financiación y Contabilidad, y miembro del editorial panel de diversas revistas.

Gómez-Carrasco, P., Guillamón-Saorín, E., & García Osma, B.: "Stakeholder versus firm communication in social media: The case of twitter and corporate social responsibility information," European Accounting Review, forthcoming. Working paper version in SSRN.

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.

Santos-Cabalgante, B., García Osma, 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-Lara, J.M., García Osma, B., 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-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B., & 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.

Cascino, S., Clatworthy, M., García Osma, B., 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. 

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

García-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B., & 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-Lara, J.M., García Osma, B.,  & 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.