Blanco, BelénGarcía-Lara, Juan M.Tribó, Josep A.2022-06-292022-06-292014-10-01Blanco, 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. 449-469.0278-4254https://hdl.handle.net/10016/35340We 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.eng© Elsevier, 2014Atribución-NoComercial-SinDerivadas 3.0 EspañaAccrual estimation errorsDifferential informationFinancial disclosureCorporate disclosureCompany sizeAgency costsManagementMarketFirmConsequencesresearch articleM41M48EconomíaEmpresahttps://doi.org/10.1016/j.jaccpubpol.2014.06.002open access4495469JOURNAL OF ACCOUNTING AND PUBLIC POLICY33AR/0000015776