Una Evaluación Meta-Analítica de la Relevancia Valorativa de la Cifra de Beneficios

A Meta-Analysis Aproach Upon the Value Relevance Earnings

  • Emma García-Meca Universidad de Murcia
  • Juan Pedro Sánchez-Ballesta Universidad de Murcia
Palabras clave: meta-análisis, relevancia valorativa, coeficiente de respuesta del resultado, mercados de capitales


En este trabajo integramos, a través del meta-análisis, los diversos resultados obtenidos en investigaciones previas sobre la relevancia valorativa de la cifra de beneficios. Analizamos para los dos modelos utilizados en esta línea de investigación, precios y rentabilidad, la influencia de diversas variables sobre el coeficiente de respuesta del resultado y el coeficiente de determinación. La evidencia obtenida muestra que el tipo de sistema contable, el periodo analizado y el diseño del modelo de valoración son factores que explican la heterogeneidad de los resultados obtenidos en estudios previos.


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Cómo citar
García-Meca, E., & Sánchez-Ballesta, J. P. (2006). Una Evaluación Meta-Analítica de la Relevancia Valorativa de la Cifra de Beneficios. Revista De Contabilidad - Spanish Accounting Review, 9(18), 31-59. Recuperado a partir de https://revistas.um.es/rcsar/article/view/388771