JUAN M. GARCÍA-LARA
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email:
juanmanuel.garcia@uc3m.es
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C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.43
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teléfono / fax:
(34) 91 624 86 57 / (34) 91 624 96 07
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BUSINESS UC3M
@UC3M_BUSINESS

JUAN M. GARCÍA-LARA

Catedrático de Contabilidad

Publicaciones seleccionadas

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

"Conditional Conservatism and Cost of Capital" (2011) (with B. García Osma and F. Penalva). Review of Accounting Studies. Vol. 16, 247-271.

"Accounting Conservatism and Corporate Governance" (2009) (with B. García Osma and F. Penalva). Review of Accounting Studies. Vol. 14(1), 161-201.
Juan Manuel, doctor en contabilidad por la Universidad de Valencia, fue profesor de contabilidad en la Universidad de Lancaster, e investigador Marie Curie en la Universidad de Manchester.

Sus intereses de investigación cubren la Investigación Contable basada en el Mercado de Capitales (Conservadurismo, Manipulación del resultado, Gobierno corporativo, Coste de capital...), y Contabilidad Internacional (Comparabilidad de la información contable entre países, Armonización de la información contable en la Unión Europea,...). Su investigación ha sido publicada en revistas tales como Journal of Accounting and Economics, Review of Accounting Studies, Journal of Business Finance and Accounting, Abacus, European Accounting Review, Accounting and Business Research, Journal of Accounting and Public Policy, Journal of Corporate Finance o la Revista Española de Financiación y Contabilidad. En la actualidad es editor de la revista Accounting and Business Research, y miembro del consejo editorial de Journal of Business, Finance and Accounting; European Accounting Review. Anteriormente, formó parte del proyecto de investigación europeo INTACCT, fue titular de la Cátedra Carlos Cubillo de AECA, y editor asociado de la Revista Española de Financiación y Contabilidad.

Su experiencia docente incluye Contabilidad Financiera a diversos niveles, Análisis Financiero y de Estados Contables, Teoría de la Contabilidad, Investigación Contable a nivel de doctorado, Sistemas de Información Contable y Bases de Datos Financieras.

"An Empirical Assessment of Proposed Solutions for Resolving Scale Problems in Value Relevance Accounting Research" (2019) (with J. Aledo, M.T. Gonzalez-Perez and C. Grambovas). Accounting and Finance. Forthcoming.

"Managerial Entrenchment and Earnings Management" (2017) (with F. Di Meo and J. Surroca). Journal of Accounting and Public Policy. Vol. 36(5), 399-414.

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

"Earnings: Concepts vs. Reported" (2017) (with C. Grambovas, J. Ohlson and M. Walker). Journal of Law Finance and Accounting. Vol. 2, 347-384. Working paper version in SSRNSee issue (free download from publisher).

"The Role of Foreign Shareholders in Disciplining Financial Reporting" (2017) (with C. Beuselinck and B. Blanco). Journal of Business Finance and Accounting. Vol. 44(5&6), 558-592. Working paper version in SSRN. Read summary at the Oxford Business Law Blog, from the University of Oxford.

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

"Segment Disclosure and Cost of Capital" (2015) (with B. Blanco and J.A. Tribó). Journal of Business Finance and Accounting. Vol. 42(3&4), 367-411. Working paper version in SSRN.

"Information Consequences of Accounting Conservatism" (2014) (with B. García Osma 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.

"The Relation between Segment Disclosure and Earnings Quality" (2014) (with B. Blanco and J.A. Tribó). Journal of Accounting and Public Policy. Vol. 33, 449-469.

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

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

"The Economic Determinants of Conditional Conservatism" (2009) (with B. García Osma 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 B. García Osma and E. Neophytou). Accounting and Business Research. Vol. 39(2), 119-138. Working paper version in SSRN.

"Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence" (2007) (with B. García Osma 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 B. García Osma 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 B. García Osma and A. Mora). Journal of Business Finance and Accounting. Vol. 32(3&4): 691-726.

“Balance Sheet versus Earnings Conservatism in Europe” (2004) (with A. Mora). European Accounting Review. Vol. 13(2): 261-292.