Beatriz García Osma

5.0k citations
87 papers · 3.6k · 2 hit papers · h-index 28

Impact in

  • Accounting top 0.2%
    • Auditing, Earnings Management, Governance
    • Corporate Finance and Governance
    • Corporate Taxation and Avoidance
    • Financial Reporting and Valuation Research
    • Corporate Social Responsibility Reporting
    • Corporate Governance and Financial Management

Papers in

    • Auditing, Earnings Management, Governance 64
    • Corporate Finance and Governance 45
    • Accounting and Financial Management 14
    • Corporate Taxation and Avoidance 14
    • Financial Reporting and Valuation Research 25
    • Corporate Social Responsibility Reporting 5

Beatriz García Osma

79 papers receiving 3.3k citations

Beatriz García Osma's Hit Papers

The monitoring role of female directors over accounting quality 2017 · 276 citations
2760+3+7Years since publication100200300400

Peers

Beatriz García Osma
Comparison fields: 5 of 64
  • Accounting 3.2k
  • Strategy and Management 1.5k
  • Finance 771
  • Management Information Systems 329
  • Gender Studies 272
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Kamran Ahmed Australia
Stergios Leventis Greece
Steven F. Cahan New Zealand
Gopal V. Krishnan United States
Tjomme O. Rusticus United States
Aiyesha Dey United States
Vic Naiker Australia
Eliezer M. Fich United States
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Citations per field
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Citations per year

Countries citing papers authored by Beatriz García Osma

Since Specialization
Citations

This map shows the geographic impact of Beatriz García Osma's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Beatriz García Osma with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Beatriz García Osma more than expected).

Fields of papers citing papers by Beatriz García Osma

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Beatriz García Osma. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Beatriz García Osma. The network helps show where Beatriz García Osma may publish in the future.

Co-authors

The 21 scholars most cited alongside Beatriz García Osma, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Beatriz García Osma Line = papers co-authored together Beatriz García Osma links everyone, so they are left out of the graph.

All Works

20 of 20 papers shown

Showing the 20 most-cited of 87 papers — load more, or switch the sort, to bring in the rest.

#Work
1 2007462
2
Accounting conservatism and firm investment efficiency
Hit paper breakdown →
2015437
3
The monitoring role of female directors over accounting quality
Hit paper breakdown →
2017276
4 2008201
5
Conditional conservatism and cost of capital
2010188
6 2007171
7 2011171
8 2005141
9 2011130
10 2011105
11 200994
12 200889
13 201480
14 202077
15 202073
16 201255
17 200755
18 200551
19 200643
20 201942

About Beatriz García Osma

Beatriz García Osma is a scholar working on Accounting, Strategy and Management, Finance, Management Information Systems and Management, Monitoring, Policy and Law, having authored 87 papers that have together received 3.6k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (64 papers), Corporate Finance and Governance (45 papers), Financial Reporting and Valuation Research (25 papers), Financial Markets and Investment Strategies (18 papers), Accounting and Financial Management (14 papers), Corporate Taxation and Avoidance (14 papers), Accounting and Organizational Management (10 papers) and Corporate Social Responsibility Reporting (5 papers). The work is most often cited by research in Accounting (3.2k citations), Strategy and Management (1.5k citations), Finance (771 citations), Management Information Systems (329 citations) and Gender Studies (272 citations). Beatriz García Osma has collaborated with scholars based in Spain, United Kingdom and Belgium. Frequent co-authors include Juan Manuel García Lara, Fernando Peñalva, Encarna Guillamón Saorín, Araceli Mora Enguídanos, Belén Gill de Albornoz Noguer, Mariano Scapin, Evi Neophytou, Jacobo Gomez‐Conde, Michael John Jones and Mark Clatworthy. Their work appears in journals such as Accounting and Business Research, European Accounting Review, Journal of Business Finance & Accounting, Journal of Corporate Finance and Journal of Accounting and Public Policy.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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