Identificador persistente para citar o vincular este elemento: http://hdl.handle.net/10553/44206
Título: The role of the media in creating earnings informativeness: evidence from Spain
Autores/as: Peña-Martel, Devora 
Pérez Alemán, Jerónimo 
Santana Martín, Domingo Javier 
Clasificación UNESCO: 5303 Contabilidad económica
Palabras clave: Financiación de empresas
Información
Fecha de publicación: 2018
Editor/a: 2340-9436
Publicación seriada: BRQ Business Research Quarterly 
Resumen: 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
Fuente: BRQ Business Research Quarterly[ISSN 2340-9436],v. 21, p. 168-179
Colección:Artículos
Vista completa

Citas SCOPUSTM   

15
actualizado el 24-mar-2024

Citas de WEB OF SCIENCETM
Citations

15
actualizado el 25-feb-2024

Visitas

66
actualizado el 30-dic-2023

Google ScholarTM

Verifica

Altmetric


Comparte



Exporta metadatos



Los elementos en ULPGC accedaCRIS están protegidos por derechos de autor con todos los derechos reservados, a menos que se indique lo contrario.