Using partial least squares in archival accounting researchan application to earnings quality measuring

  1. Ana Licerán-Gutiérrez 1
  2. Manuel Cano-Rodríguez 1
  1. 1 Universidad de Jaén
    info

    Universidad de Jaén

    Jaén, España

    ROR https://ror.org/0122p5f64

Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2020

Volumen: 49

Número: 2

Páginas: 143-170

Tipo: Artículo

DOI: 10.1080/02102412.2019.1608705 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

A pesar de las ventajas de los Modelos de Ecuaciones Estructurales (SEM) respecto a los modelos de regresión que han contribuido a su popularización en diversos campos de invenstigación en Ciencias Sociales, no ha sido ampliamente aplicada en la investigación contable de archivo. En este estudio, presentamos una guía para la aplicación del SEM - y, en particular, el método de Mínimos Cuadrados Parciales (PLS) - al tema (posiblemente) más recurrente en investigación empírica contable de archivo: la calidad del resultado. Destacamos diversos problemas que surgen en la medición de la calidad del resultado, indicando cómo PLS puede ayudar a solventarlos. Asimismo desarrollamos un proceso de simulación cuyos resultados muestran cómo el método PLS supera a otros métodos incluso en situaciones de información limitada.

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