Blanco, Belén; García, Juan M.; Tribó, Josep A. - Departament d'Empresa, Facultat d'Economia i Empresa
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. We also find that firms providing better …
