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The relation between segment disclosure and earnings quality

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URI: https://hdl.handle.net/10016/35340
ISSN: 0278-4254
DOI: https://doi.org/10.1016/j.jaccpubpol.2014.06.002
UXXI: AR/0000015776
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relation_JAPP_2014_ps.pdf (625.74 KB)
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2014-10-01
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Elsevier
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Abstract
We investigate the relation between segment disclosure and earnings quality. Using a US sample for the period 2001-2006, we find a positive relation between earnings quality and the quantity of segment disclosures. We use lead-lag tests to examine the flow of causality, and our results show that current segment disclosure is positively related to prior levels of earnings quality, while current earnings quality scores are not related to prior levels of segment disclosure. Thus, the causality flows from earnings quality to segment disclosure. Our results hold for both business and geographic segment disclosure.
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Accrual estimation errors, Differential information, Financial disclosure, Corporate disclosure, Company size, Agency costs, Management, Market, Firm, Consequences
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Blanco, B., García Lara, J. M., & Tribó, J. (2014). The relation between segment disclosure and earnings quality. Journal of Accounting and Public Policy, 33 (5), pp. 449-469.
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