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

    Universidad de Jaén

    Jaén, España


Revista española de financiación y contabilidad

ISSN: 0210-2412

Année de publication: 2020

Volumen: 49

Número: 2

Pages: 143-170

Type: Article

DOI: 10.1080/02102412.2019.1608705 DIALNET GOOGLE SCHOLAR

D'autres publications dans: Revista española de financiación y contabilidad


Cité par

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

JCR (Journal Impact Factor)

  • Año 2020
  • Factor de impacto de la revista: 1.244
  • Factor de impacto sin autocitas: 0.976
  • Article influence score: 0.161
  • Cuartil mayor: Q4
  • Área: BUSINESS, FINANCE Cuartil: Q4 Posición en el área: 87/110 (Edicion: SSCI)

SCImago Journal Rank

  • Año 2020
  • Impacto SJR de la revista: 0.268
  • Cuartil mayor: Q3
  • Área: Accounting Cuartil: Q3 Posición en el área: 110/177
  • Área: Economics and Econometrics Cuartil: Q3 Posición en el área: 453/743
  • Área: Finance Cuartil: Q3 Posición en el área: 185/315

Índice Dialnet de Revistas

  • Año 2020
  • Impacto de la revista: 0,800
  • Ámbito: ECONOMÍA Cuartil: C1 Posición en el ámbito: 20/170


  • Ciencias Sociales: B

Scopus CiteScore

  • Año 2020
  • CiteScore de la revista: 1.8
  • Área: Finance Percentil: 54
  • Área: Economics and Econometrics Percentil: 50
  • Área: Accounting Percentil: 42

Journal Citation Indicator (JCI)

  • Año 2020
  • JCI de la revista: 0.64
  • Cuartil mayor: Q3
  • Área: BUSINESS, FINANCE Cuartil: Q3 Posición en el área: 112/221


(Datos actualizados a fecha de 24-01-2024)
  • Citas totales: 6
  • Citas recientes (2 años): 1
  • Field Citation Ratio (FCR): 3.09


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.

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