TY - JOUR
T1 - The relation between segment disclosure and earnings quality
AU - Blanco, Belen
AU - García Lara, Juan M.
AU - Tribó, Josep
N1 - Publisher Copyright:
© 2014 Elsevier Inc.
PY - 2014
Y1 - 2014
N2 - 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.
AB - 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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U2 - 10.1016/j.jaccpubpol.2014.06.002
DO - 10.1016/j.jaccpubpol.2014.06.002
M3 - Article
AN - SCOPUS:84940237647
SN - 0278-4254
VL - 33
SP - 449
EP - 469
JO - Journal of Accounting and Public Policy
JF - Journal of Accounting and Public Policy
IS - 5
ER -