La divulgación de buenas y malas noticias por parte de las empresas cotizadas españolas
- 1 Universidad de Santiago de Compostel
ISSN: 0121-5051
Ano de publicación: 2015
Volume: 25
Número: 1
Páxinas: 33-46
Tipo: Artigo
Outras publicacións en: Innovar: revista de ciencias administrativas y sociales
Resumo
As in the case of quantitative information, narrative information may be manipulated and used by managers to project a company's image that does not correspond to reality, hiding or making-up information to avoid interpretations that are not favorable, or at least to diminish them. This work pretends to analyze whether Spanish listed companies make a selection of the news to be spread, thus altering the neutrality of narrative information. The results achieved lead us to the conclusion that the spreading of information is focused on good news, both historical and pension-related, regardless of the company's financial performance.