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Information Consequences of Accounting Conservatism

Lara, Juan Manuel García; Osma, Beatriz García; … - In: European Accounting Review 23 (2014) 2, pp. 173-198

We study the information consequences of conservatism in accounting. Prior research shows that information asymmetries in capital markets lead to firm-level increases in conservatism. In this paper, we further argue that increases in conservatism improve the firm information environment and lead...

Persistent link: https://www.econbiz.de/10010824490

Information consequences of accounting conservatism

García Lara, Juan Manuel; García Osma, Beatriz; … - In: European accounting review 23 (2014) 2, pp. 173-198

Persistent link: https://www.econbiz.de/10011505816

Conditional conservatism and the limits to earnings management

García Lara, Juan Manuel; García Osma, Beatriz; … - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-26

Persistent link: https://www.econbiz.de/10012296743

Accounting conservatism and firm investment efficiency

García Lara, Juan Manuel; García Osma, Beatriz; … - In: Journal of accounting & economics 61 (2016) 1, pp. 221-238

Persistent link: https://www.econbiz.de/10011453932

The monitoring role of female directors over accounting quality

García Lara, Juan Manuel; García Osma, Beatriz; Mora, … - In: The journal of corporate finance : contracting, … 45 (2017), pp. 651-668

Persistent link: https://www.econbiz.de/10011761000

Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?

Liu, Su-Ping; García Lara, Juan Manuel - In: Spanish journal of finance & accounting : the official … 52 (2023) 4, pp. 461-498

Persistent link: https://www.econbiz.de/10014415946

Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum

Clatworthy, Mark; García Lara, Juan Manuel; Lee, Edward - In: Accounting and business research 54 (2024) 7, pp. 757-759

Persistent link: https://www.econbiz.de/10015195280

Financial reporting quality effects of imposing (gender) quotas on boards of directors

García Lara, Juan Manuel; Penalva, José; Scapin, Mariano - In: Journal of accounting and public policy 41 (2022) 2, pp. 1-26

Persistent link: https://www.econbiz.de/10013207632

Editorial: accounting and business research : ESG themed issue

Clatworthy, Mark; García Lara, Juan Manuel; Lee, Edward - In: Accounting and business research 54 (2024) 1, pp. 1-2

Persistent link: https://www.econbiz.de/10014450562

Debt pressure and interactive use of control systems : effects on cost of debt

García Osma, Beatriz; Gomez-Conde, Jacobo; Heras … - In: Management accounting research 40 (2018), pp. 27-46

Persistent link: https://www.econbiz.de/10011916998