Search Results - "Osma, Beatriz García"

Accounting conservatism and firm investment efficiency by García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando

“…We argue that conservatism improves investment efficiency. In particular, we predict that it resolves debt-equity conflicts, facilitating a firm׳s access to…”
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Dissemination of Accounting Research by García Osma, Beatriz, Mora, Araceli, Pierk, Jochen

“…Transference of knowledge to society hinges on the effective dissemination of research findings. We document a limited societal impact of accounting, as…”
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Accounting conservatism and corporate governance by García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando

“…We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a…”
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Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920-1930) by Santos-Cabalgante, Beatriz, García Osma, Beatriz, Romero Fúnez, Domi

“…We study dividend payments and earnings management in railway companies in the first decades of the twentieth century. We argue that the historical…”
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Opinion-shopping: firm versus partner-level evidence by Osma, Beatriz García, Gill-de-Albornoz Noguer, Belén, De Las Heras Cristóbal, Elena, Rusanescu, Simona

“…Employing Lennox's (2000) methodology on a uniquely long time series of Spanish companies' data, we find evidence of successful audit opinion-shopping through…”
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The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain by Osma, Beatriz García, Noguer, Belén Gill-de-Albornoz

“…We test whether corporate governance mechanisms promoted by best practice codes are effective in constraining earnings manipulation for a Spanish sample of…”
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Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence by García Lara, Juan Manuel, Osma, Beatriz García, Penalva, Fernando

“…Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has a low influence over the functioning of the board of…”
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The Effect of Earnings Management on the Asymmetric Timeliness of Earnings by García Lara, Juan Manuel, García Osma, Beatriz, Mora, Araceli

“…:  Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good…”
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Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information by Gómez-Carrasco, Pablo, Guillamón-Saorín, Encarna, García Osma, Beatriz

“…Building on legitimacy theory and prior work on stakeholder management, we study firm Corporate Social Responsibility (CSR) communication in social media. In…”
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Corporate governance and impression management in annual results press releases by García Osma, Beatriz, Guillamón-Saorín, Encarna

“…We study the association between corporate governance and impression management in annual results press releases (ARPRs). Press releases constitute a timely…”
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Quarterly earnings guidance and real earnings management by García Osma, Beatriz, Guillamón Saorín, Encarna, Mercado, Facundo

“…We examine if quarterly earnings guidance induces real earnings management. Quarterly guidance may cause myopia and inefficient decision‐making, if managers…”
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Effects of database choice on international accounting research by Lara, Juan Manuel García, Osma, Beatriz García, Noguer, Belén Gill de Albornoz

“…Data availability is one of the traditional obstacles confronting researchers carrying out international empirical studies in accounting. In recent years…”
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The role of users' engagement in shaping financial reporting: should activists target accounting more? by García Osma, Beatriz, Grande-Herrera, Cristina

“…We define accounting engagement as stakeholders' actions taken with the intention of influencing corporate reporting. Using this definition, we review the…”
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Insider trading restrictions and earnings management by Garcia Osma, Beatriz, Scarlat, Elvira, Shields, Karin

“…We study whether firms that voluntarily restrict insider trading have lower incentives for earnings management. Using a large sample of US firms, we measure…”
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Conditional conservatism and cost of capital by García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando

“…We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification…”
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Information Consequences of Accounting Conservatism by García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando

“…We study the information consequences of conservatism in accounting. Prior research shows that information asymmetries in capital markets lead to firm-level…”
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Public oversight systems for statutory auditors in the European Union by García Osma, Beatriz, Gisbert, Ana, de las Heras Cristóbal, Elena

“…We provide a comparative overview of the process of implementation, harmonization and stabilization of public oversight systems for statutory auditors across…”
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Opportunistic disclosure in press release headlines by Guillamon-Saorin, Encarna, Osma, Beatriz García, Jones, Michael John

“…This paper examines managerial, self-serving, disclosure practices in the headlines of press releases announcing annual results. Headlines are a framing…”
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The monitoring role of female directors over accounting quality by García Lara, Juan Manuel, García Osma, Beatriz, Mora, Araceli, Scapin, Mariano

“…Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting process than their male counterparts…”
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Strategic Accounting Choice Around Firm-Level Labor Negotiations by García Osma, Beatriz, Mora, Araceli, Sabater, Ana M.

“…Prior literature argues that managers make opportunistic income-decreasing accounting choices to limit the concessions made to trade unions. However, empirical…”
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