The relation between segment disclosure and earnings quality

Blanco, Belén; García-Lara, Juan M.; Tribó, Josep A.

The relation between segment disclosure and earnings quality

Author(s): Blanco, Belén; García-Lara, Juan M.; Tribó, Josep A.

Publisher: Elsevier

Issued date: 2014-10-01

Citation: 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.

ISSN: 0278-4254

DOI: https://doi.org/10.1016/j.jaccpubpol.2014.06.002

xmlui.dri2xhtml.METS-1.0.item-contributor-funder: Ministerio de Ciencia e Innovación (España)
Comunidad de Madrid

Sponsor: 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).

Project: Gobierno de España. SEJ2007-67582-C02-02
Comunidad de Madrid. CCG07-UC3M/HUM-3413
Gobierno de España. ECO2009-10796
Gobierno de España. ECO2010-19314
Gobierno de España. ECO2008-06238-C02-01

Keywords: Accrual estimation errors , Differential information , Financial disclosure , Corporate disclosure , Company size , Agency costs , Management , Market , Firm , Consequences

JEL Classification: M41 , M48

URI: http://hdl.handle.net/10016/35340

Rights: © Elsevier, 2014
Atribución-NoComercial-SinDerivadas 3.0 España

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 [+]

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