Un Examen de los Factores Explicativos del Empleo de las Presentaciones a Analistas en la Empresa Española

Explanatory Factors of Presentations to Analysts in Spanish Firms

Autores/as

  • Emma García-Meca Universidad de Murcia
  • Isabel Martínez Conesa Universidad de Murcia
  • Manuel Larrán Jorge Universidad de Cádiz
Palabras clave: canales privados, divulgación de información, analistas financieros, presentaciones a analistas

Resumen

Las empresas cotizadas organizan regularmente encuentros restringidos con analistas financieros en aras del flujo de información con el mercado y la correcta valoración de sus títulos. El objetivo de este estudio es analizar las variables que influyen en el empleo de presentaciones a analistas por parte de las empresas integrantes en el Índice General de la Bolsa de Madrid. Los resultados evidencian que, en España, las compañías que se comunican con analistas a través de presentaciones muestran un tamaño significativamente superior frente a aquellas que no emplean este canal, siendo la pertenencia al IBEX 35 y la existencia de departamentos de Relaciones con Inversores los factores determinantes de la celebración de estos encuentros.

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Publicado
01-01-2006
Cómo citar
García-Meca, E., Martínez Conesa, I., & Larrán Jorge, M. (2006). Un Examen de los Factores Explicativos del Empleo de las Presentaciones a Analistas en la Empresa Española: Explanatory Factors of Presentations to Analysts in Spanish Firms. Revista de Contabilidad - Spanish Accounting Review, 9(17), 15–40. Recuperado a partir de https://revistas.um.es/rcsar/article/view/388701
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