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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
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Insider trading restrictions and earnings management
García Osma, Beatriz; Scarlat, Elvira; Shields, Karin - In: Accounting and business research 50 (2020) 3, pp. 205-237
Persistent link: https://www.econbiz.de/10012226369
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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
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The usefulness of financial accounting information : evidence from the field
Cascino, Stefano; Clatworthy, Mark; García Osma, Beatriz; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 73-102
Persistent link: https://www.econbiz.de/10012703001
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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
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Management control systems and real earnings management : effects on firm performance
García Osma, Beatriz; Gomez-Conde, Jacobo; … - In: Management accounting research 55 (2022), pp. 1-22
Persistent link: https://www.econbiz.de/10013256013
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Quarterly earnings guidance and real earnings management
García Osma, Beatriz; Guillamón Saorín, Encarna; … - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135