165459 20260108143204.0 doi 10.1007/978-3-319-40506-3_4 sideral 135621 ART-2016-135621 eng Ferrer, Cristina Universidad de Zaragoza (orcid)0000-0002-6744-1092 A Structural Equation Model for Analyzing the Association Between Some Attributes of Earnings Quality and Value Relevance. Results from the Structural Model 2016 This 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. info:eu-repo/semantics/closedAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 0.263 2016 Business and International Management 2016 Q3 Control and Systems Engineering 2016 Q3 Management Information Systems 2016 Q3 Information Systems 2016 Q3 Information Systems and Management 2016 Q3 Modeling and Simulation 2016 Q4 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Callao, Susana Universidad de Zaragoza (orcid)0000-0003-1298-7183 Jarne, José Ignacio Universidad de Zaragoza (orcid)0000-0003-0334-192X Laínez, José Antonio Universidad de Zaragoza (orcid)0000-0003-3649-9125 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. (2016), 31-39 Lect. notes bus. inf. process. Lecture Notes in Business Information Processing 1865-1348 946000 http://zaguan.unizar.es/record/165459/files/texto_completo.pdf Versión publicada 509301 http://zaguan.unizar.es/record/165459/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:165459 articulos driver 2026-01-08-14:11:00 ARTICLE