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Modelos de gestión de resultados: un estudio transnacional
Revista de contabilidad, 2015-01, Vol.18 (1), p.11-19
[Peer Reviewed Journal]
2013 ASEPUC ;ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/j.rcsar.2014.01.001
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Title:
Modelos de gestión de resultados: un estudio transnacional
Author:
Reguera Alvarado, Nuria
;
Laffarga Briones, Joaquina
;
de Fuentes Ruiz, Pilar
Subjects:
Accounting information
;
Accruals
;
Calidad de la información
;
Discrecionalidad contable
;
Earnings management
;
Gestión del resultado
;
Información contable
;
Pruebas de especificación y potencia
;
Quality information
;
Specification and strength test
Is Part Of:
Revista de contabilidad, 2015-01, Vol.18 (1), p.11-19
Description:
La información contable se concibe como el pilar fundamental para la toma de decisiones de los agentes de la empresa. Así pues, dicha información debe cumplir una serie de requisitos que aseguren la calidad de la misma, de tal forma que no introduzca sesgos. De este modo, en los últimos años ha adquirido gran relevancia el desarrollo de modelos y la implantación de medidas encaminadas a reducir los comportamientos oportunistas de los directivos. Así pues, a partir de los modelos desarrollados en la literatura para cuantificar la discrecionalidad contable, el objetivo de este trabajo es determinar si alguno de estos modelos ofrece mejores resultados en cuanto a la cuantificación de la gestión del resultado a partir de las pruebas de especificación y potencia. Para ello se ha utilizado una muestra de 33.410 observaciones correspondientes a empresas no financieras de Estados Unidos, Canadá, Reino Unido, Corea, Japón, Italia, Alemania, Francia, España, Canadá y Australia que han cotizado en mercados de valores a lo largo del periodo 2005-2009. Los resultados ponen de manifiesto la superioridad del modelo de Jones ajustado al ROA con respecto al modelo de Jones y al modelo de Jones modificado. Accounting information is conceived as one of the most important resources for decision making by company personnel. Thus, this information must meet certain requirements to ensure its quality and in such a way that does not introduce bias. Thus, in recent years it has become very important to develop models and implement measures to reduce the opportunistic behavior of managers. There are some models in the literature to detect discretionary accruals. Thus, the aim of this work is to determine whether any of these models is better than others by using specification and strength tests. The sample consisted of 33,410 observations of non-financial listed companies in the United States, United Kingdom, Korea, Japan, Italy, Germany, France, Spain, Canada and Australia over the period 2005-2009. Our results show the superiority of the Jones model adjusted to ROA as regards the Jones model and Jones modified model.
Publisher:
Elsevier España
Language:
Spanish;English
Identifier:
ISSN: 1138-4891
EISSN: 1988-4672
DOI: 10.1016/j.rcsar.2014.01.001
Source:
ProQuest Central
DOAJ Directory of Open Access Journals
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