Universidad Carlos III de Madrid - UC3M

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Juan Manuel García Lara

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Última actualización: 10/01/2012
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Curriculum

Juan Manuel, Ph.D. in Accounting by the University of Valencia, was a lecturer (assistant professor) in the Department of Accounting and Finance at Lancaster University, and a Marie Curie researcher at the University of Manchester.

His research interests cover Capital Markets Research in Accounting (Conservatism, Earnings management, Corporate governance, Market efficiency, Cost of capital,...) and International Accounting (Comparability of accounting information across countries, EU accounting harmonisation,…). His research has been published in academic journals such as Review of Accounting Studies, Journal of Business Finance and Accounting, Abacus, Accounting and Business Research and European Accounting Review, as well as in Spanish academic journals. He is faculty member at the INTACCT research project.

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Juan Manuel García Lara 

Associate Professor of Accounting and Finance 

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His teaching experience covers Financial Accounting at various levels, Financial Statements Analysis, PhD level courses in Accounting Research, Accounting Information Systems and Financial Databases.

Significant Publications

  • "Conditional Conservatism and Cost of Capital" (2011) (with B. García Osma and F. Penalva). Review of Accounting Studies. Vol. 16, 247-271. Working paper version in SSRN.
  • "Accounting Conservatism and Corporate Governance" (2009) (with B. García Osma and F. Penalva). Review of Accounting Studies. Vol. 14(1), 161-201.
  • "The Economic Determinants of Conditional Conservatism" (2009) (with B. García Osma and F. Penalva). Journal of Business Finance and Accounting. Vol. 36(3&4), 336-372. Working paper version in SSRN.
  • "Earnings Quality in Ex-Post Failed Firms" (2009) (with B. García Osma and E. Neophytou). Accounting and Business Research. Vol. 39(2), 119-138.  Working paper version in SSRN.
  • "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence" (2007) (with B. García Osma and F. Penalva). European Accounting Review. Vol. 16(4), 727-755. Working paper version in SSRN.
  • "Effects of Database Choice on International Accounting Research" (2006) (with B. García Osma and B. Gill de Albornoz). Abacus. Vol. 42(3&4): 426-454.
  • “The Effect of Earnings Management on the Asymmetric Timeliness of Earnings” (2005) (with B. García Osma and A. Mora). Journal of Business Finance and Accounting. Vol. 32(3&4): 691-726.
  • “Balance Sheet versus Earnings Conservatism in Europe” (2004) (with A. Mora). European Accounting Review. Vol. 13(2): 261-292.