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Factores que explican la extensión de revelación de activos intangibles de los bancos que cotizan en la Bolsa de Valores de Panamá

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  • Herrera R. Edila E.

    (Universidad de Panamá)

Abstract

En este estudio se analiza el nivel de revelación de información voluntaria de activos intangibles; asimismo, identifica los factores que explican su divulgación por parte de los bancos que cotizan en la Bolsa de Valores de Panamá durante el periodo 2005-2009. La información es registrada en un índice que contiene 158 indicadores, distribuidos en cinco categorías: capital humano, estructural tecnológico, estructural organizativo, relacional del negocio y relacional social. Las tres hipótesis que se plantean son: H1 existe una relación positiva entre el tamaño y la extensión de revelación de información de activos intangibles; existe una relación positiva entre los años de constitución y la extensión de revelación de información de activos intangibles; existe una relación positiva entre el nivel de endeudamiento y la extensión de revelación de información de activos intangibles. Los resultados indican que para los bancos panameños es más importante revelar información sobre intangibles en el orden siguiente: capital relacional del negocio, relacional social, estructural organizativo, humano y estructural tecnológico. Cabe aclarar que la fue aceptada excepto en la categoría capital estructural tecnológico; la fue aceptada en todas sus categorías, mientras que la fue rechazada.

Suggested Citation

  • Herrera R. Edila E., 2013. "Factores que explican la extensión de revelación de activos intangibles de los bancos que cotizan en la Bolsa de Valores de Panamá," Contaduría y Administración, Accounting and Management, vol. 58(3), pages 173-202, julio-sep.
    • Handle: RePEc:nax:conyad:v:58:y:2013:i:3:p:173-202
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    References listed on IDEAS

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