El diseño de los índices de revelación: impacto en la investigación

Disclosure indices design: does it make a difference?

  • Francisco Bravo Urquiza Universidad de Sevilla
  • Maria Cristina Abad Navarro Universidad de Sevilla
  • Marco Trombetta Instituto de Empresa Business School
Palabras clave: Investigación sobre divulgación de información, índices de revelación, información previsional

Resumen

La medición de la información divulgada por las empresas es una tarea compleja. La investigación contable normalmente se apoya en índices de revelación para obtener una aproximación cuantitativa a la información divulgada por las compañías. Sin embargo, no hay consenso sobre el diseño de estos índices. El objetivo del trabajo es investigar si hay diferencias significativas entre los índices empleados en los estudios sobre divulgación de información. Se comparan tres índices que miden la revelación de información previsional: un índice de calidad, de naturaleza multidimensional; un índice de alcance, diseñado específicamente para medir la cobertura de la información; y un índice de cantidad que mide la información divulgada exclusivamente en términos de cantidad. Los resultados del análisis empírico indican que aunque los índices están correlacionados, tienen un gran impacto en los rankings de las compañías. El análisis proporciona evidencia en contra de la irrelevancia del diseño de un índice en particular.

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Publicado
01-07-2009
Cómo citar
Bravo Urquiza, F., Abad Navarro, M. C., & Trombetta, M. (2009). El diseño de los índices de revelación: impacto en la investigación. Revista De Contabilidad - Spanish Accounting Review, 12(2), 253-278. https://doi.org/10.1016/S1138-4891(09)70008-1
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Artículos