Gobierno Corporativo y Fiabilidad de la Información Financiera en las Agencias Gubernamentales Estatales

Corporate Governance and Reliability of Financial Reporting in Central Government Agencies


DOI: https://doi.org/10.6018/rcsar.401651
Palabras clave: Gobierno corporativo, devengos discrecionales, agencias estatales, España

Agencias de apoyo

  • Ministerio de Economía y Competitividad (Proyecto I D i ECO2015-66240P) MINECO/FEDER
  • Gobierno de Aragón (Referencia Grupo S56_17R Gespública) y cofinanciado con Feder 2014-2020


El objetivo de este trabajo es determinar los efectos que tienen las prácticas de gobierno corporativo de las agencias públicas estatales sobre la fiabilidad de su información financiera. Se ha producido un considerable aumento de estas agencias en muchos países; sin embargo, no hay estudios sobre la relación entre las características de su gobierno corporativo y el nivel de fiabilidad de sus estados financieros. Este artículo proporciona evidencia de que hay una estrategia de aumentar el resultado entre las agencias que aplican el Plan General de Contabilidad, para mejorar su rendimiento financiero y compensar la reducción de ingresos durante los peores años de la crisis financiera. En relación al gobierno corporativo, los resultados también muestran que los devengos discrecionales tienen una relación inversa significativa con el porcentaje de consejeros independientes y mujeres en los consejos, esto es, la diversidad del consejo mejora la fiabilidad de la información financiera de estas entidades.


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Cómo citar
Arcas-Pellicer, M.-J., Pina, V., & Torres, L. (2022). Gobierno Corporativo y Fiabilidad de la Información Financiera en las Agencias Gubernamentales Estatales: Corporate Governance and Reliability of Financial Reporting in Central Government Agencies. Revista de Contabilidad - Spanish Accounting Review, 25(1), 76–88. https://doi.org/10.6018/rcsar.401651