000165459 001__ 165459
000165459 005__ 20260108143204.0
000165459 0247_ $$2doi$$a10.1007/978-3-319-40506-3_4
000165459 0248_ $$2sideral$$a135621
000165459 037__ $$aART-2016-135621
000165459 041__ $$aeng
000165459 100__ $$0(orcid)0000-0002-6744-1092$$aFerrer, Cristina$$uUniversidad de Zaragoza
000165459 245__ $$aA Structural Equation Model for Analyzing the Association Between Some Attributes of Earnings Quality and Value Relevance. Results from the Structural Model
000165459 260__ $$c2016
000165459 5203_ $$aThis study investigates the impact of earnings quality on the relationship between earnings and stock prices. In order to incorporate the multidimensional nature of earnings quality, we use Structural Equation Models. This methodology is suitable for mitigating the effects of choosing the measurement method of earnings quality and it has been highly developed in other social sciences fields, but it is underused in accounting research. Our results show that investors value the quality of accruals and dislike earnings manipulated by discretionary accruals, except when this manipulation reduces earnings volatility. The study is focused on various desirable features of earnings in order to evaluate the relationship between earnings quality and its value relevance. It values whether earnings management is opportunistic or informative from a new approach and, finally, it provides a major methodological contribution to the study of earnings quality with Structural Equation Models.
000165459 540__ $$9info:eu-repo/semantics/closedAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000165459 592__ $$a0.263$$b2016
000165459 593__ $$aBusiness and International Management$$c2016$$dQ3
000165459 593__ $$aControl and Systems Engineering$$c2016$$dQ3
000165459 593__ $$aManagement Information Systems$$c2016$$dQ3
000165459 593__ $$aInformation Systems$$c2016$$dQ3
000165459 593__ $$aInformation Systems and Management$$c2016$$dQ3
000165459 593__ $$aModeling and Simulation$$c2016$$dQ4
000165459 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000165459 700__ $$0(orcid)0000-0003-1298-7183$$aCallao, Susana$$uUniversidad de Zaragoza
000165459 700__ $$0(orcid)0000-0003-0334-192X$$aJarne, José Ignacio$$uUniversidad de Zaragoza
000165459 700__ $$0(orcid)0000-0003-3649-9125$$aLaínez, José Antonio$$uUniversidad de Zaragoza
000165459 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000165459 773__ $$g(2016), 31-39$$pLect. notes bus. inf. process.$$tLecture Notes in Business Information Processing$$x1865-1348
000165459 8564_ $$s946000$$uhttps://zaguan.unizar.es/record/165459/files/texto_completo.pdf$$yVersión publicada
000165459 8564_ $$s509301$$uhttps://zaguan.unizar.es/record/165459/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000165459 909CO $$ooai:zaguan.unizar.es:165459$$particulos$$pdriver
000165459 951__ $$a2026-01-08-14:11:00
000165459 980__ $$aARTICLE