¿Es neutral la información sobre resultados?
Open Access
- 1 July 2016
- journal article
- Published by Servicio de Publicaciones de la Universidad de Murcia in Revista de Contabilidad
- Vol. 19 (2), 204-215
- https://doi.org/10.1016/j.rcsar.2015.09.001
Abstract
Los estados financieros numéricos, para su adecuada interpretación, necesitan ser enmarcados en un contexto de referencia, datos facilitados por la empresa en su información narrativa. El objetivo del presente trabajo es el estudio de la neutralidad de la información contenida en el informe de gestión, cualidad fundamental para que la información divulgada por las empresas sea fiable y, por lo tanto, de calidad. Para ello analizamos el empleo de diversas estrategias de manipulación de la información narrativa durante el período 2007-2009 en una muestra de empresas españolas cotizadas. Los resultados alcanzados respaldan la hipótesis de que la información narrativa está orientada hacia las relaciones públicas, siendo utilizada para tratar de construir y proyectar una determinada imagen. Así, cuando las empresas sufren un deterioro en su desempeño financiero, son poco objetivas en la descripción de dicho desempeño: elaboran una información de difícil lectura, no emplean un tono pesimista y no divulgan más noticias malas que buenas. Además, en estas empresas se tiende a atribuir la responsabilidad de las malas noticias a factores externos a las mismasNumerical financial statements, for a proper interpretation, need to be framed in a context of reference, information provided by the company in its narrative information. The aim of this work is the study of the neutrality of the director's report, fundamental quality so that the information given by the companies was reliable and, therefore, of quality. For this analysis the employment of diverse strategies of manipulation of the narrative information during the period 2007-2009 in a sample of listed Spanish companies. The results achieved support the hypothesis that the narrative information is oriented toward public relations, being used to try to build and to project a certain image. Thus, when the companies suffer a deterioration in its financial performance, there are few objectives in the description its performance: provide difficult to read information. A pessimistic tone is not used and do not give more bad news than good. Furthermore, in these companies, there is a tendency to attribute the responsibility of the bad news to external factorsSKeywords
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