The relation between segment disclosure and earnings quality

Belen Blanco, Juan M. García Lara, Josep Tribó

Research output: Contribution to journalArticlepeer-review

18 Scopus citations

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.

Original languageEnglish
Pages (from-to)449-469
Number of pages21
JournalJournal of Accounting and Public Policy
Volume33
Issue number5
DOIs
StatePublished - 2014

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