La influencia de la riqueza socioemocional en la legibilidad de la información financiera de una empresa familiar multinacional

The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm


Palabras clave: Información corporativa, Empresa familiar, Legibilidad, Riqueza socioemocional

Agencias de apoyo

  • Spanish Ministry of Science, Innovation and Universities, the Spanish Research Agency and the European Regional Development Fund [PGC2018-096440-B-I00]


La investigación previa sugiere que los elementos más destacados de la riqueza socioemocional de las empresas familiares pueden influir en la información financiera divulgada por parte de las mismas. Este trabajo intenta analizar la proposición previa de forma empírica mediante el estudio de la información divulgada por parte de una empresa familiar multinacional, Guinness, durante un largo período de tiempo. En el estudio se identifica la presencia de las dimensiones de la riqueza socioemocional en la información corporativa de la empresa y se explora la relación entre la dimensión más destacada (identidad familiar) y la legibilidad. Los resultados muestran una relación positiva entre la identidad familiar y la legibilidad en el período en el que la empresa estudiada se considera una empresa familiar. El resto de las dimensiones de la riqueza socioemocional no parecen influir en la legibilidad. Además, al final del período de estudio, cuando la empresa estudiada dejó de ser una empresa familiar, las dimensiones de la riqueza socioemocional dejaron de tener un impacto en la legibilidad.


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Primary sources

Archive of Arthur Guinness, Son & Company Ltd, St. James's Gate, Dublin, Ireland. Files utilised: Annual Reports and Financial Statements, 1948-1996.

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Cómo citar
Moreno, A., & Quinn, M. (2023). La influencia de la riqueza socioemocional en la legibilidad de la información financiera de una empresa familiar multinacional: The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm. Revista de Contabilidad - Spanish Accounting Review, 26(2), 229–240.