¿Cómo afectan los impuestos a la calidad del resultado? evidencia empírica en las empresas espalas no cotizadas

How taxes can affect earnings quality? empirical evidence from spanish private firms

  • Juan Monterrey Mayoral Universidad de Extremadura
  • Amparo Sánchez Segura Universidad de Extremadura
Palabras clave: impuestos, contabilidad

Resumen

El presente estudio tiene por objeto analizar empíricamente en qué medida los impuestos afectan a la calidad del resultado en las compañías españolas no cotizadas. Tomando una amplia muestra de empresas, documentamos en qué circunstancias la tributación puede reducir la calidad de la información contable. No obstante, el objetivo de reducir costes fiscales está confinado a las compañías que no presentan riesgos derivados del endeudamiento. Nuestros resultados se mantienen robustos tras controlar las características corporativas que la literatura señala como determinantes innatos de la calidad contable y empleando especificaciones alternativas.

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Publicado
01-01-2009
Cómo citar
Monterrey Mayoral, J., & Sánchez Segura, A. (2009). ¿Cómo afectan los impuestos a la calidad del resultado? evidencia empírica en las empresas espalas no cotizadas . Revista De Contabilidad - Spanish Accounting Review, 12(1), 117-140. https://doi.org/10.1016/S1138-4891(09)70004-4
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