Beatriz García Osma

Accounting · 2007–2020

A researcher in the Science corpus: 12 papers; trusts 121 researchers and is trusted by 23 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 428 citations into it; #1,443 of 8,970 by trust here, #1,199 by citations
• Finance — 210 citations into it
• Strategy and Management — 194 citations into it; #1,795 of 10,874 by trust here, #2,117 by citations
• Economics and Econometrics — 51 citations into it; #20,775 of 23,481 by trust here, #20,008 by citations
• Gender Studies — 18 citations into it
• Management Information Systems — 16 citations into it
• Organizational Behavior and Human Resource Management — 8 citations into it
• Management Science and Operations Research — 5 citations into it

Whom Beatriz García Osma trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Ross L. Watts
2. Ray Ball
3. S. Roychowdhury
4. Mitchell A. Petersen
5. April Klein
6. Ryan Lafond
7. Stephen G. Ryan
8. Anwer S. Ahmed
9. Dan Givoly
10. L. Shivakumar

Who trusts Beatriz García Osma overall

1. Lara Al-Haddad
2. Juan Manuel García Lara
3. Mark R. Whittington
4. Mohammad Alhadab
5. Hsiang‐Lan Chen
6. Araceli Mora
7. Martin Walker
8. Fernando Penalva
9. A. Gerged
10. Philip Brown

Papers from Beatriz García Osma's perspective

Ordered by how strongly the researchers Beatriz García Osma trusts endorse each paper. Same corpus, a different order for every researcher.

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. Errors in Estimating Accruals: Implications for Empirical Research
3. Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
4. Information and the Cost of Capital
5. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
6. Conservatism in Accounting - Part I: Explanations and Implications
7. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
8. Common risk factors in the returns on stocks and bonds
9. Financial Accounting Information and Corporate Governance
10. Accounting Quality and Firm-Level Capital Investment

Their papers

• The Economic Determinants of Conditional Conservatism (2009) — 119 citations
• Conditional conservatism and the limits to earnings management (2020) — 112 citations
• The Monitoring Role of Female Directors Over Accounting Quality (2017) — 309 citations
• Accounting Conservatism and Firm Investment Efficiency (2016) — 554 citations
• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014) — 131 citations
• Conditional conservatism and cost of capital (2011) — 247 citations
• Accounting conservatism and corporate governance (2009) — 569 citations
• Earnings quality in ex‐post failed firms (2009) — 126 citations
• R&D Expenditure and Earnings Targets (2009) — 122 citations
• Board Independence and Real Earnings Management: The Case of R&D Expenditure (2008) — 279 citations
• The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain (2007) — 226 citations
• Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007) — 223 citations