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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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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
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Strategic accounting choice around firm-level labor negotiations
Osma, Beatriz García; Mora, Araceli; Sabater, Ana M. - In: Journal of accounting, auditing & finance 30 (2015) 2, pp. 246-277
Persistent link: https://www.econbiz.de/10010509477