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

Ano de publicación: 2020

Volume: 49

Número: 2

Páxinas: 143-170

Tipo: Artigo

DOI: 10.1080/02102412.2019.1608705 DIALNET GOOGLE SCHOLAR

Outras publicacións en: Revista española de financiación y contabilidad

Indicadores

Citas recibidas

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

JCR (Journal Impact Factor)

  • Ano 2020
  • Factor de impacto da revista: 1.244
  • Factor de impacto sen autocitas: 0.976
  • Article influence score: 0.161
  • Cuartil maior: Q4
  • Área: BUSINESS, FINANCE Cuartil: Q4 Posición na área: 87/110 (Edición: SSCI)

SCImago Journal Rank

  • Ano 2020
  • Impacto SJR da revista: 0.268
  • Cuartil maior: Q3
  • Área: Accounting Cuartil: Q3 Posición na área: 110/177
  • Área: Economics and Econometrics Cuartil: Q3 Posición na área: 453/743
  • Área: Finance Cuartil: Q3 Posición na área: 185/315

Índice Dialnet de Revistas

  • Ano 2020
  • Factor de impacto da revista: 0,800
  • Ámbito: ECONOMÍA Cuartil: C1 Posición no ámbito: 20/170

CIRC

  • Ciencias Sociais: B

Scopus CiteScore

  • Ano 2020
  • CiteScore da revista: 1.8
  • Área: Finance Percentil: 54
  • Área: Economics and Econometrics Percentil: 50
  • Área: Accounting Percentil: 42

Journal Citation Indicator (JCI)

  • Ano 2020
  • JCI da revista: 0.64
  • Cuartil maior: Q3
  • Área: BUSINESS, FINANCE Cuartil: Q3 Posición na área: 112/221

Dimensions

(Datos actualizados na data de 24-01-2024)
  • Total de citas: 6
  • Citas recentes (2 anos): 1
  • Field Citation Ratio (FCR): 3.09

Resumo

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.

Información de financiamento

Financiadores

Referencias bibliográficas

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