Tono optimista y crisis económica

  1. Suárez Fernández, Óscar 1
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

Revista:
Revista Contemporânea de Contabilidade

ISSN: 1807-1821

Año de publicación: 2014

Volumen: 11

Número: 23

Páginas: 155-176

Tipo: Artículo

DOI: 10.5007/2175-8069.2014V11N23P155 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista Contemporânea de Contabilidade

Objetivos de desarrollo sostenible

Resumen

Al igual que la información cuantitativa, la de naturaleza narrativa puede ser objeto de manipulación pudiendo, tanto su contenido como su formato de presentación, ser aprovechados por la dirección de la empresa de manera oportunista para influir en las percepciones que los usuarios tienen de la firma, ocultando o maquillando la información para evitar las interpretaciones perjudiciales o, al menos, para reducirlas. El objetivo del presente trabajo es analizar si, en un contexto de recisión económica, la información contenida en los informes de la dirección de las empresas españolas cotizadas, refleja la realidad subyacente en los estados contables, estudiando para ello el tono de la información. Los resultados obtenidos en el estudio empírico apuntan que, a pesar de la existencia de determinado nivel de manipulación por parte de las compañías que obtuvieron un peor desempeño financiero, el tono tiene contenido informativo.

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