Modelos de gestión de resultados: un estudio transnacional

Earnings management models: A trans-national study

  • Nuria Reguera
  • Joaquina Laffarga
Palabras clave: Información contable, Calidad de la información, Gestión del resultado, Discrecionalidad contable, Pruebas de especificación y potencia

Resumen

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.

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Biografía del autor/a

Nuria Reguera

 

Avda. Ramón y Cajal, 1
Sevilla
SPAIN

Joaquina Laffarga

 

avd. ramon y cajal
seville
SPAIN

Citas

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Publicado
01-01-2015
Cómo citar
Reguera, N., & Laffarga, J. (2015). Modelos de gestión de resultados: un estudio transnacional. Revista De Contabilidad - Spanish Accounting Review, 18(1), 11-19. https://doi.org/10.1016/j.rcsar.2014.01.001
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Artículos