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The relation between segment disclosure and earnings quality

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dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorBlanco, Belén
dc.contributor.authorGarcía-Lara, Juan M.
dc.contributor.authorTribó, Josep A.
dc.contributor.funderMinisterio de Ciencia e Innovación (España)es
dc.contributor.funderComunidad de Madrides
dc.date.accessioned2022-06-29T16:01:56Z
dc.date.available2022-06-29T16:01:56Z
dc.date.issued2014-10-01
dc.description.abstractWe 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.en
dc.description.sponsorshipWe acknowledge financial assistance from the Spanish Ministry of Innovation and Science (ECO2010-19314, ECO2008-06238-C02-01/ECON, SEJ2007-67582-C02-02/ECON, ECO2009-10796 and Consolider Grant #2006/04046/002), the European Commission INTACCT Research Training Network (MRTN-CT-2006-035850), and the government of the autonomous Community of Madrid (Grant # 2008/00037/001).en
dc.identifier.bibliographicCitationBlanco, 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.es
dc.identifier.doihttps://doi.org/10.1016/j.jaccpubpol.2014.06.002
dc.identifier.issn0278-4254
dc.identifier.publicationfirstpage449es
dc.identifier.publicationissue5es
dc.identifier.publicationlastpage469es
dc.identifier.publicationtitleJOURNAL OF ACCOUNTING AND PUBLIC POLICYen
dc.identifier.publicationvolume33es
dc.identifier.urihttps://hdl.handle.net/10016/35340
dc.identifier.uxxiAR/0000015776
dc.language.isoenges
dc.publisherElsevieres
dc.relation.projectIDGobierno de España. SEJ2007-67582-C02-02es
dc.relation.projectIDComunidad de Madrid. CCG07-UC3M/HUM-3413es
dc.relation.projectIDGobierno de España. ECO2009-10796es
dc.relation.projectIDGobierno de España. ECO2010-19314es
dc.relation.projectIDGobierno de España. ECO2008-06238-C02-01es
dc.rights© Elsevier, 2014es
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights.accessRightsopen accessen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.subject.ecienciaEconomíaes
dc.subject.ecienciaEmpresaes
dc.subject.jelM41
dc.subject.jelM48
dc.subject.otherAccrual estimation errorsen
dc.subject.otherDifferential informationen
dc.subject.otherFinancial disclosureen
dc.subject.otherCorporate disclosureen
dc.subject.otherCompany sizeen
dc.subject.otherAgency costsen
dc.subject.otherManagementen
dc.subject.otherMarketen
dc.subject.otherFirmen
dc.subject.otherConsequencesen
dc.titleThe relation between segment disclosure and earnings qualityen
dc.typeresearch article*
dc.type.hasVersionAM*
dspace.entity.typePublication
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