La legibilidad en los informes de gestión: extensión y buenas prácticas de gobierno corporativo

Readabilty in management reports: extension and good governance practices

Autores/as

DOI: https://doi.org/10.6018/rcsar.363171
Palabras clave: Legibilidad, Índice de Fernández Huerta, Prácticas de buen gobierno, Información no financiera, Información narrativa

Resumen

Este estudio expande el conocimiento sobre la legibilidad de los informes contables, su extensión y el cumplimiento de las empresas con las prácticas de buen gobierno. También cubre un vacío en el análisis de la legibilidad de la información narrativa escrita en español. Examinamos la legibilidad en los Informes de Gestión de las empresas españolas que cotizan en el Mercado Continuo de la Bolsa de Madrid durante el período 2010-2016. Los resultados revelan que los informes de gestión más extensos, es decir, aquellos con mayor cantidad de texto, son los menos legibles, y que el uso de elementos visuales en los informes ayuda a mejorar su legibilidad. Además, las empresas que siguen prácticas de buen gobierno, emiten información compleja con claridad, velocidad y simplicidad, lo que mejora la legibilidad de los informes contables.

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Publicado
01-01-2021
Cómo citar
Melón-Izco, Álvaro, Ruiz-Cabestre, F. J., & Ruiz-Olalla, C. (2021). La legibilidad en los informes de gestión: extensión y buenas prácticas de gobierno corporativo: Readabilty in management reports: extension and good governance practices. Revista De Contabilidad - Spanish Accounting Review, 24(1), 19-30. https://doi.org/10.6018/rcsar.363171
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