La Utilidad de la Información Contable desde la Perspectiva del Mercado: ¿Evolución o Revolución en la Investigación?
The Usefulness of Accounting Information from a Market Perspective: Evolution or Revolution in Research?
Resumen
En este trabajo se lleva a cabo una revisión de la literatura contable de la última década referida al mercado de capitales. Varias razones explican el interés por este tipo de investigación: es una de las áreas más prolíficas en la investigación contable, centra la atención de las revistas más prestigiosas en la disciplina y tiene un amplio espectro de interesados, no sólo en el ámbito académico, sino en el conjunto de la sociedad. Este tipo de investigación surge con el paradigma utilitarista, que constituye una auténtica revolución en el pensamiento contable, centrándose en el análisis del contenido informativo de los datos contables. Posteriormente ha sufrido un proceso de evolución, originado por las mejoras introducidas en la metodología de investigación y por las anomalías detectadas en tomo a la hipótesis de eficiencia del mercado, que constituye una de las bases de este paradigma, lo que ha dado lugar a la nueva orientación centrada en aspectos de medición.
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