Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contable

A Review on the Multidimensional Analysis of Earnings Quality

  • Ana Licerán Gutiérrez Universidad de Jaén
  • Manuel Cano Rodríguez Universidad de Jaén
Palabras clave: Calidad del resultado contable, Manipulación del resultado, Alisamiento del resultado, Previsibilidad, Conservadurismo, Modelos de ecuaciones estructurales

Resumen

Hay un consenso generalizado en investigación sobre la naturaleza multidimensional de la calidad del resultado: Ésta depende de una serie de características que aumentan la utilidad de la cifra del resultado para el proceso de toma de decisiones. En este trabajo, de revisión de literatura sobre investigación empírica de calidad del resultado, revelamos que, aunque calidad del resultado es probablemente uno de los temas de investigación más recurrentes en contabilidad, la investigación empírica que lo ha tratado de manera multidimensional es prácticamente inexistente. Así, documentamos que: (1) La mayoría de estudios empíricos de calidad del resultado considera únicamente una de sus características, sin incluir el efecto potencial de las otras características relacionadas. (2) Algunas características (en particular, calidad de ajustes por devengo y, en menor manera, conservadurismo) se emplean ampliamente como representación de calidad del resultado, mientras que otras características (alisamiento, persistencia) son mucho menos usadas en investigación. (3) La investigación sobre las relaciones entre las diferentes medidas de calidad del resultado es escasa y con resultados contradictorios. (4) Sólo algunos estudios desarrollan medidas multidimensionales de calidad del resultado, pero estas medidas se basan en premisas muy restrictivas y no hay evidencia de su superioridad con respecto a las medidas de una única propiedad. Complementamos nuestro análisis bibliométrico mediante una discusión de las limitaciones de los enfoques tanto unidimensionales como multidimensionales usados hasta la fecha, ilustrando nuestros argumentos con una simulación. Por tanto, esta revisión contribuye a la literatura señalando los principales problemas para la medición de la calidad del resultado en literatura previa.

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Biografía del autor

Ana Licerán Gutiérrez, Universidad de Jaén

Departamento de Economía Financiera y Contabilidad
Universidad de Jaén
Paraje Las Lagunillas, s / n. E-23071.
Jaén (España).

Manuel Cano Rodríguez, Universidad de Jaén

Departamento de Economía Financiera y Contabilidad
Universidad de Jaén
Paraje Las Lagunillas, s / n. E-23071.
Jaén (España).

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Publicado
01-01-2019
Cómo citar
Licerán Gutiérrez, A., & Cano Rodríguez, M. (2019). Una Revisión del Análisis Multidimensional de la Calidad del Resultado Contable. Revista De Contabilidad - Spanish Accounting Review, 22(1), 41-60. https://doi.org/10.6018/rc-sar.22.1.354301
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