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Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/44206
DC FieldValueLanguage
dc.contributor.authorPeña-Martel, Devoraen_US
dc.contributor.authorPérez Alemán, Jerónimoen_US
dc.contributor.authorSantana Martín, Domingo Javieren_US
dc.date.accessioned2018-11-21T21:02:15Z-
dc.date.available2018-11-21T21:02:15Z-
dc.date.issued2018en_US
dc.identifier.issn2340-9436en_US
dc.identifier.urihttp://hdl.handle.net/10553/44206-
dc.description.abstractWe 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.en_US
dc.languageengen_US
dc.publisher2340-9436-
dc.relation.ispartofBRQ Business Research Quarterlyen_US
dc.sourceBRQ Business Research Quarterly [ISSN 2340-9436],v. 21, n. 3, p. 168-179en_US
dc.subject5303 Contabilidad económicaen_US
dc.subject.otherFinanciación de empresasen_US
dc.subject.otherInformaciónen_US
dc.titleThe role of the media in creating earnings informativeness: evidence from Spainen_US
dc.typeinfo:eu-repo/semantics/Articleen_US
dc.typeArticleen_US
dc.identifier.doi10.1016/j.brq.2018.03.004en_US
dc.identifier.scopus85045313231-
dc.identifier.isi000440682300003-
dc.contributor.orcid0000-0002-9569-4636-
dc.contributor.authorscopusid57201587979-
dc.contributor.authorscopusid37861891800-
dc.contributor.authorscopusid25929488600-
dc.description.lastpage179en_US
dc.identifier.issue3-
dc.description.firstpage168en_US
dc.relation.volume21en_US
dc.investigacionCiencias Sociales y Jurídicasen_US
dc.type2Artículoen_US
local.message.claim2024-03-18T00:29:56.866+0000|||rp02753|||submit_approve|||dc_contributor_author|||None-
dc.contributor.daisngid27537907-
dc.contributor.daisngid5304368-
dc.contributor.daisngid4382562-
dc.identifier.external103897291-
dc.utils.revisionSíen_US
dc.contributor.wosstandardWOS:Pena-Martel, D-
dc.contributor.wosstandardWOS:Perez-Aleman, J-
dc.contributor.wosstandardWOS:Santana-Martin, DJ-
dc.date.coverdateJulio 2018en_US
dc.identifier.ulpgcSíen_US
dc.contributor.buulpgcBU-ECOen_US
dc.description.jcr3,25-
dc.description.jcrqQ2-
dc.description.ssciSSCI-
dc.description.dialnetimpact2,0
dc.description.dialnetqQ1
item.grantfulltextopen-
item.fulltextCon texto completo-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.orcid0000-0002-9569-4636-
crisitem.author.orcid0000-0001-6680-5635-
crisitem.author.orcid0000-0002-3774-5554-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.fullNamePeña Martel, Dévora Esther-
crisitem.author.fullNamePérez Alemán, Jerónimo-
crisitem.author.fullNameSantana Martín, Domingo Javier-
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