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Modelos de gestión de resultados: un estudio transnacional

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  • Reguera Alvarado, Nuria
  • Laffarga Briones, Joaquina
  • de Fuentes Ruiz, Pilar

Abstract

La información contable se concibe como el pilar fundamental para la toma de decisiones de los agentes de la empresa. Así pues, dicha información debe cumplir una serie de requisitos que aseguren la calidad de la misma, de tal forma que no introduzca sesgos. De este modo, en los últimos años ha adquirido gran relevancia el desarrollo de modelos y la implantación de medidas encaminadas a reducir los comportamientos oportunistas de los directivos.

Suggested Citation

  • Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:1:p:11-19
    DOI: 10.1016/j.rcsar.2014.01.001
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    More about this item

    Keywords

    Información contable; Calidad de la información; Gestión del resultado; Discrecionalidad contable; Pruebas de especificación y potencia; Accounting information; Quality information; Earnings management; Accruals; Specification and strength test;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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