El impacto de la crisis en la manipulación contable

The impact of the crisis on earnings management

Palabras clave: crisis, manipulación contable, incentivos de información, empresas cotizadas

Resumen

Basándonos en los grupos cotizados en el mercado español, el presente trabajo aporta evidencia empírica sobre el impacto de la crisis en las prácticas de earnings management. Utilizamos los ajustes por devengo discrecionales como medida de manipulación. Los resultados obtenidos constatan que la calidad de la información financiera se ve afectada en periodos de crisis, ya que ponen de manifiesto que la manipulación al alza del resultado vía ajustes por devengo discrecionales se ha visto incrementada ante las dificultades económicas y financieras. Esto es debido no a la crisis en sí misma, sino a que la crisis ha reforzado la importancia de algunos incentivos para manipular, como es el endeudamiento.

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Biografía del autor/a

SUSANA CALLAO

 


SPAIN

José I J Jarne

 

Gran Via, 2
Zaragoza
SPAIN

Citas

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Publicado
01-08-2011
Cómo citar
CALLAO, S., & Jarne, J. J. (2011). El impacto de la crisis en la manipulación contable. Revista De Contabilidad - Spanish Accounting Review, 14(2), 59-85. https://doi.org/10.1016/S1138-4891(11)70028-0
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