Las atribuciones egoístas en los informes de gestión y diversidad de género en los órganos directivos de la empresa

  1. Óscar Suárez 1
  2. María América Álvarez Domínguez 2
  3. María Rosario Babío Arcay 1
  4. Rosario Vidal Lopo 1
  1. 1 Economía Financiera y Contabilidad, Universidad de Santiago de Compostela
  2. 2 Economía Financiera y Contabilidad, Universidad de Coruña
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2019

Volumen: 48

Número: 1

Páginas: 87-112

Tipo: Artículo

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

Este trabajo analiza el efecto de la diversidad de género en la calidad de la información narrativa elaborada por las empresas. En concreto, se estudia si las empresas en las que la mujer juega un papel importante en el nivel de calidad alcanzado por la información divulgada, son más neutrales en la explicación de sus noticias de naturaleza financiera. Para ello, se ha realizado un análisis multivariante mediante la metodología de datos de panel sobre una muestra de 296 informes de gestión de empresas cotizadas españolas en el período 2007–2009. Los resultados obtenidos en nuestro estudio muestran evidencia de que las compañías que tienen una mayor tendencia egoísta en la explicación de sus noticias, son aquellas en las que las existe una menor presencia de mujeres en los cargos relacionados con la calidad de la información. Además, constatamos que dicha tendencia en las explicaciones no responde a motivos informativos por lo que la calidad de la información se ve mermada. El presente estudio supone la novedosa inclusión de la perspectiva de género como factor determinante de la calidad de la información narrativa.

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