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
Cascino, S., Clatworthy, M., García Osma, B., Gassen, J. & Imam, S.: "The Usefulness of Financial Accounting Information: Evidence from the Field," The Accounting Review vol. 96 (6), 2021, 73-102.
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, Research Member del ECGI y profesora visitante en Stockholm School of Economics. Previamente, fue profesora Titular de Universidad en la Universidad Autónoma de Madrid y Marie Curie pre- y post-doctoral 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. Fue la representante de España en el Board de la European Accounting Association (EAA), entre 2014 y 2020 y miembro del Management Committee de la EAA entre 2014 y 2017. Es editora de la European Accounting Review (2020-2023) y fue editora de la Revista Española de Financiación y Contabilidad, y miembro del editorial panel de diversas revistas.
Garcia Osma, B., Gomez-Conde, J. & Lopez-Valeiras, E. "Management control systems and real earnings management: Effects on firm performance," Management Accounting Research, forthcoming. Working paper version in SSRN.
Clatcher, I., Garcia Osma, B., Scarlat, E. & Shields, K.: "Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading." Journal of
Corporate Finance vol. 70, 2021, 1-31. Open Access.
Garcia Osma, B., & Grande-Herrera, C.: "The role of users' engagement in shaping financial reporting: Should actvists target accounting more?" Accounting and Business Research vol. 51, 2021, 511-544. Working paper version in SSRN.
Cascino, S., Clatworthy, M., García Osma, B., Gassen, J. & Imam, S.: "The Usefulness of Financial Accounting Information: Evidence from the Field," The Accounting Review vol. 96, 2021, 73-102 Working paper version in SSRN.
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 vol. 30, 2021, 31-62. Working paper version in SSRN.
Garcia Lara, J.M., Garcia Osma, B. & Penalva, F.: "Conditional conservatism and the limits to earnings management," Journal of Accounting and Public Policy vol. 29, 2020, 1-26. Working paper version in SSRN.
Khalilov, A., & Garcia Osma, B.: "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance and Accounting vol. 47, 2020, 333-364. Working paper version in SSRN.
Garcia Osma, B., Scarlat, E., & Shields. K.: "Insider trading restrictions and earnings management," Accounting and Business Research, vol. 50, 2020, 205-237. 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. Working paper version in SSRN.
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. Working paper version in SSRN.
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.
