The relation between segment disclosure and earnings quality

Belen Blanco; Juan M. García Lara; Josep Tribó

doi:10.1016/j.jaccpubpol.2014.06.002

The relation between segment disclosure and earnings quality

Belen Blanco
, Juan M. García Lara
, Josep Tribó

School of Business

University of Melbourne
Universidad Carlos III de Madrid

Research output: Contribution to journal › Article › peer-review

21 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 language	English
Pages (from-to)	449-469
Number of pages	21
Journal	Journal of Accounting and Public Policy
Volume	33
Issue number	5
DOIs	https://doi.org/10.1016/j.jaccpubpol.2014.06.002
State	Published - 2014

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10.1016/j.jaccpubpol.2014.06.002

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title = "The relation between segment disclosure and earnings quality",

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.",

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AU - García Lara, Juan M.

AU - Tribó, Josep

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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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DO - 10.1016/j.jaccpubpol.2014.06.002

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AN - SCOPUS:84940237647

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VL - 33

SP - 449

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JO - Journal of Accounting and Public Policy

JF - Journal of Accounting and Public Policy

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The relation between segment disclosure and earnings quality

Abstract

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