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Research literature, 1 records found
Research literature 1 records found  
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65 p, 344.9 KB The Complementarity between segment disclosure and earnings quality, and its effect on cost of capital / Blanco Peláez, Belén ; García Lara, Juan Manuel ; Tribó Giné, Josep A.
We investigate the role of earnings quality in determining the levels of segment disclosure, and whether and how better quality earnings and segment disclosure influences cost of capital. Using a large US sample for the period 2001-2006, we find a positive relation between earnings quality and levels of segment disclosures. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2010 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 10/5)  
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