Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/44206
Title: The role of the media in creating earnings informativeness: evidence from Spain
Authors: Peña-Martel, Devora
Pérez Alemán, Jerónimo 
Santana Martín, Domingo Javier 
UNESCO Clasification: 5303 Contabilidad económica
Keywords: Financiación de empresas
Información
Issue Date: 2018
Publisher: 2340-9436
Journal: BRQ Business Research Quarterly 
Abstract: We analyse the effect of the media on the informativeness of accounting earnings. We collected news articles on a sample of non-financial listed firms over the 1996 to 2014 period in Spain, a country characterised by the widespread presence of dominant owners. Our results indicate that disclosing information through financial media coverage in newspaper articles positively affects earnings informativeness. Moreover, results show that publishing media news reports which have a negative tone has a positive effect on the informativeness of accounting earnings. Results suggest that the media serves as an effective external corporate governance mechanism in improving the informativeness of accounting earnings within the context of Spain.
URI: http://hdl.handle.net/10553/44206
ISSN: 2340-9436
DOI: 10.1016/j.brq.2018.03.004
Source: BRQ Business Research Quarterly[ISSN 2340-9436],v. 21, p. 168-179
Appears in Collections:Artículos
Show full item record

SCOPUSTM   
Citations

6
checked on Sep 12, 2021

WEB OF SCIENCETM
Citations

4
checked on Sep 12, 2021

Page view(s)

35
checked on Jun 23, 2021

Google ScholarTM

Check

Altmetric


Share



Export metadata



Items in accedaCRIS are protected by copyright, with all rights reserved, unless otherwise indicated.