Publication: The relation between segment disclosure and earnings quality
dc.affiliation.dpto | UC3M. Departamento de Economía de la Empresa | es |
dc.contributor.author | Blanco, Belén | |
dc.contributor.author | García-Lara, Juan M. | |
dc.contributor.author | Tribó, Josep A. | |
dc.contributor.funder | Ministerio de Ciencia e Innovación (España) | es |
dc.contributor.funder | Comunidad de Madrid | es |
dc.date.accessioned | 2022-06-29T16:01:56Z | |
dc.date.available | 2022-06-29T16:01:56Z | |
dc.date.issued | 2014-10-01 | |
dc.description.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. | en |
dc.description.sponsorship | We 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.bibliographicCitation | 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. | es |
dc.identifier.doi | https://doi.org/10.1016/j.jaccpubpol.2014.06.002 | |
dc.identifier.issn | 0278-4254 | |
dc.identifier.publicationfirstpage | 449 | es |
dc.identifier.publicationissue | 5 | es |
dc.identifier.publicationlastpage | 469 | es |
dc.identifier.publicationtitle | JOURNAL OF ACCOUNTING AND PUBLIC POLICY | en |
dc.identifier.publicationvolume | 33 | es |
dc.identifier.uri | https://hdl.handle.net/10016/35340 | |
dc.identifier.uxxi | AR/0000015776 | |
dc.language.iso | eng | es |
dc.publisher | Elsevier | es |
dc.relation.projectID | Gobierno de España. SEJ2007-67582-C02-02 | es |
dc.relation.projectID | Comunidad de Madrid. CCG07-UC3M/HUM-3413 | es |
dc.relation.projectID | Gobierno de España. ECO2009-10796 | es |
dc.relation.projectID | Gobierno de España. ECO2010-19314 | es |
dc.relation.projectID | Gobierno de España. ECO2008-06238-C02-01 | es |
dc.rights | © Elsevier, 2014 | es |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 España | * |
dc.rights.accessRights | open access | en |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | * |
dc.subject.eciencia | Economía | es |
dc.subject.eciencia | Empresa | es |
dc.subject.jel | M41 | |
dc.subject.jel | M48 | |
dc.subject.other | Accrual estimation errors | en |
dc.subject.other | Differential information | en |
dc.subject.other | Financial disclosure | en |
dc.subject.other | Corporate disclosure | en |
dc.subject.other | Company size | en |
dc.subject.other | Agency costs | en |
dc.subject.other | Management | en |
dc.subject.other | Market | en |
dc.subject.other | Firm | en |
dc.subject.other | Consequences | en |
dc.title | The relation between segment disclosure and earnings quality | en |
dc.type | research article | * |
dc.type.hasVersion | AM | * |
dspace.entity.type | Publication |
Files
Original bundle
1 - 1 of 1
Loading...
- Name:
- relation_JAPP_2014_ps.pdf
- Size:
- 625.74 KB
- Format:
- Adobe Portable Document Format