Determinantes de la Calidad del Resultado

Determinants of Earnings Quality

Autores/as

  • Carmen Pineda González Universidad de Extremadura
Palabras clave: calidad del resultado, contenido monetario, variabilidad del resultado, componentes transitorios y permanentes, prácticas contables, manipulación del resultado

Resumen

El concepto de calidad del resultado hace referencia a la posibilidad de que el resultado contable sea percibido por los usuarios de la información contable por encima o por debajo de su cuantificación numérica, o, de otro modo, a la posibilidad de percibir como diferentes los resultados de varias compañías aun cuando en términos cuantitativos sean de igual valor; de forma que será de mayor calidad aquél resultado que en mayor medida contribuya a limitar o a reducir el riesgo inherente al proceso de toma de decisiones. Este concepto general, sin embargo, ha tenido diferentes concreciones que requieren un estudio detallado. En consecuencia, el objetivo de este trabajo es revisar las diferentes definiciones de calidad del resultado que recoge la bibliografía contable y analizar los factores que la determinan, es decir; las decisiones empresariales, las normas contables, la manipulación, la estabilidad, el contenido monetario y los componentes permanentes del resultado.

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01-01-2000
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Pineda González, C. (2000). Determinantes de la Calidad del Resultado: Determinants of Earnings Quality. Revista De Contabilidad - Spanish Accounting Review, 3(5), 149-182. Recuperado a partir de https://revistas.um.es/rcsar/article/view/385381
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