¿Existe asociación entre la experiencia del director general y los conocimientos financieros con las reformulaciones financieras?

Are CEO experience and financial expertise associated with financial restatements?


DOI: https://doi.org/10.6018/rcsar.379991
Palabras clave: Gobierno corporativo, Sucesión de directores generales, Experiencia interna de los directores generales, Experiencia financiera de los directores generales, Calidad de la información financiera, Reformulación financiera


Este estudio examina si la experiencia del director general (CEO) y los conocimientos financieros afectan a las reformulaciones financieras (FR), y cómo lo hacen, investigando una muestra de empresas iraníes que cotizan en bolsa entre 2008 y 2017. Definimos a los consejeros delegados con experiencia como aquellos que son contratados desde dentro de la empresa y a los consejeros delegados expertos en finanzas como aquellos que poseen una cualificación contable o tienen experiencia laboral como auditor, director financiero (CFO), controlador u otros puestos relacionados con la contabilidad. Encontramos que FR está positivamente asociado a los CEOs con información privilegiada (CEOs con más experiencia interna), y negativamente asociado a la experiencia financiera del CEO. Además, encontramos que la experiencia del CEO se asocia negativamente con FR cuando el CEO es un experto financiero. Este resultado pone de manifiesto la importancia de la experiencia financiera de los altos ejecutivos. Además, nuestros resultados muestran que los directores generales con información privilegiada pueden mejorar la calidad de la información financiera reduciendo FR cuando tienen mayor poder de decisión. Este estudio contribuye a la literatura sobre las características de los directores generales y la información financiera. Los resultados ofrecen importantes implicaciones para los responsables políticos y los consejos de administración de las economías emergentes en lo que respecta a la exigencia de nombrar a altos directivos con conocimientos financieros.


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Cómo citar
Rezaee, Z. ., Asiaei, K., & Safdel Delooie, T. . (2021). ¿Existe asociación entre la experiencia del director general y los conocimientos financieros con las reformulaciones financieras? Are CEO experience and financial expertise associated with financial restatements?. Revista de Contabilidad - Spanish Accounting Review, 24(2), 270–281. https://doi.org/10.6018/rcsar.379991