El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares

The effect of corporate governance factors on the quality of financial reporting in family and non-family firms

Autores/as

DOI: https://doi.org/10.6018/rcsar.358451
Palabras clave: Gobierno corporativo, Empresas familiares, Calidad de los informes financieros, España

Resumen

El objetivo del estudio consiste en analizar la calidad de la información financiera de las empresas españolas, comparando las empresas familiares y las no familiares, y relacionando dicha calidad con las prácticas de gobierno corporativo. Para alcanzar este objetivo se analizó una muestra de 650 empresas españolas durante el período 2011-2016. Con base en la teoría de la agencia y en la literatura sobre la riqueza socioemocional, los resultados muestran una mayor calidad de la información financiera en las empresas familiares, relación que se ve reforzada por los factores de gobierno corporativo. Nuestros resultados son consistentes con la investigación previa y con las premisas de la teoría de agencia, que indican menores asimetrías de información entre propietarios y gestores en el singular contexto de las empresas familiares. Además, nuestro trabajo proporciona evidencia empírica de que la participación de las mujeres en el consejo de administración contribuye a la mayor calidad de la información financiera en las empresas familiares, contribuyendo a explicar la heterogeneidad de las empresas familiares en términos de gestión del resultado contable. El estudio contribuye a cubrir la brecha que existe en la literatura sobre la influencia del contexto de empresa familiar y la influencia de la presencia de las mujeres en el consejo sobre la calidad de la información financiera.

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Publicado
01-07-2020
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Capela Borralho, J. M., Gallardo-Vázquez, D., Hernández-Linares, R., & Choban de Sousa Paiva, I. (2020). El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares: The effect of corporate governance factors on the quality of financial reporting in family and non-family firms. Revista De Contabilidad - Spanish Accounting Review, 23(2), 167-179. https://doi.org/10.6018/rcsar.358451
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