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

Journal:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Year of publication: 2020

Volume: 49

Issue: 2

Pages: 143-170

Type: Article

DOI: 10.1080/02102412.2019.1608705 DIALNET GOOGLE SCHOLAR

More publications in: Revista española de financiación y contabilidad

Metrics

Cited by

  • Scopus Cited by: 4 (22-01-2024)
  • Web of Science Cited by: 5 (31-10-2023)
  • Dimensions Cited by: 6 (24-01-2024)

JCR (Journal Impact Factor)

  • Year 2020
  • Journal Impact Factor: 1.244
  • Journal Impact Factor without self cites: 0.976
  • Article influence score: 0.161
  • Best Quartile: Q4
  • Area: BUSINESS, FINANCE Quartile: Q4 Rank in area: 87/110 (Ranking edition: SSCI)

SCImago Journal Rank

  • Year 2020
  • SJR Journal Impact: 0.268
  • Best Quartile: Q3
  • Area: Accounting Quartile: Q3 Rank in area: 110/177
  • Area: Economics and Econometrics Quartile: Q3 Rank in area: 453/743
  • Area: Finance Quartile: Q3 Rank in area: 185/315

Índice Dialnet de Revistas

  • Year 2020
  • Journal Impact: 0.800
  • Field: ECONOMÍA Quartile: C1 Rank in field: 20/170

CIRC

  • Social Sciences: B

Scopus CiteScore

  • Year 2020
  • CiteScore of the Journal : 1.8
  • Area: Finance Percentile: 54
  • Area: Economics and Econometrics Percentile: 50
  • Area: Accounting Percentile: 42

Journal Citation Indicator (JCI)

  • Year 2020
  • Journal Citation Indicator (JCI): 0.64
  • Best Quartile: Q3
  • Area: BUSINESS, FINANCE Quartile: Q3 Rank in area: 112/221

Dimensions

(Data updated as of 24-01-2024)
  • Total citations: 6
  • Recent citations (2 years): 1
  • Field Citation Ratio (FCR): 3.09

Abstract

Despite the advantages of Structural Equation Modelling (SEM) over regression models that have contributed to its popularisation in several fields of research in social sciences, it has not been broadly applied in archival accounting research. In this paper, we present a guidance for the application of SEM – and, particularly, the Partial Least Squares (PLS) method – to the (arguably) most recurrent topic on empirical archival accounting research: earnings quality. We highlight several problems that arise in earnings quality measuring, indicating how PLS can help to overcome them. We also run a simulation process whose results show that PLS method outperforms the other approaches even in situations of limited information.

Funding information

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Bibliographic References

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