A utilidade da información narrativaanálise do contido do informe de xestión

  1. Álvarez Domínguez, María América
  2. Babio Arcay, María Rosario
  3. Suárez Fernández, Óscar
  4. Vidal Lopo, Rosario
Revista:
Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

ISSN: 1132-2799

Ano de publicación: 2012

Volume: 21

Número: 1

Páxinas: 9-32

Tipo: Artigo

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Outras publicacións en: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

Resumo

A investigación acerca da calidade da información narrativa é de sumo interese para os usuarios, os profesionais contables e os reguladores. Entre outras cuestións, o estudo dos contidos presentados actualmente, a súa utilidade ou as posibilidades de ampliación do contido informativo son importantes para o coñecemento dos factores que posibilitan a solución dos problemas de falta de relevancia da información financeira tradicional. Neste traballo tratamos de determinar se a información presentada polas empresas españolas é susceptible de satisfacer as demandas dos usuarios, e se cumpre coas indicacións e coas recomendacións de distintos organismos reguladores cara á consecución da súa maior utilidade. Os resultados obtidos non son optimistas. Obsérvase que a información é fundamentalmente histórica e que en xeral está pouco cuantificada. Ademais, en moitas ocasións limítase a repetir datos pouco importantes ou xa achegados noutros documentos, o que non só non mellora a calidade da información, senón que, pola contra, a empeora ao reducir a súa claridade

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Fonte de datos: Dialnet