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Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español

Author

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  • Zamora Ramírez, Constancio
  • Moreno Rojas, José
  • Rueda Torres, Juan Antonio

Abstract

La contabilidad del impuesto sobre beneficios ha sido un tema profusamente tratado en la literatura académica y que actualmente se encuentra a la espera de un borrador para su reforma en el seno del International Accounting Standard Board (IASB). Por otro lado, a pesar de que la normativa contable se ha orientado hacia un reconocimiento del efecto impositivo en base a diferencias temporarias, la investigación empírica se ha centrado en el desarrollo de modelos en base al efecto sobre pérdidas y ganancias obviando su efecto sobre el resultado global. A través de un modelo desarrollado sobre la base del propuesto por Ohlson en 1995, los activos y pasivos por impuestos diferidos repercuten en la valoración de las empresas que realiza el mercado. Los activos por impuesto diferidos presentan de forma significativa en los modelos desarrollados coeficientes negativos, lo que induce a pensar que el mercado considera que estos activos no pueden recuperarse bajo el modelo actual de negocio de la compañía y que deberían haber sido considerados como un mayor gasto por impuesto corriente. A la luz de estos resultados, las normas relativas a la contabilidad del impuesto sobre beneficios, deberían considerar un mayor contenido informativo en las cuentas anuales, así como un incremento en los requerimientos para el reconocimiento de activos.

Suggested Citation

  • Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014. "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 174-182.
    • Handle: RePEc:eee:spacre:v:17:y:2014:i:2:p:174-182
    DOI: 10.1016/j.rcsar.2014.02.002
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    References listed on IDEAS

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    More about this item

    Keywords

    Contabilidad del impuesto sobre beneficios; Efecto impositivo; NIC 12; Relevancia valorativa; Resultado global; Accounting for income taxes; Income tax allocation; IAS 12; Value relevance; Comprehensive income;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates

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