Información financiera prospectivaanálisis comparado de su normalización y evidencia empírica

  1. Eva María Ibáñez-Jiménez
  2. Ángel Muñoz-Merchante
Aldizkaria:
Cuadernos de Contabilidad

ISSN: 0123-1472

Argitalpen urtea: 2014

Alea: 15

Zenbakia: 38

Orrialdeak: 459-500

Mota: Artikulua

DOI: 10.11144/JAVERIANA.CC15-38.IFPA DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Beste argitalpen batzuk: Cuadernos de Contabilidad

Garapen Iraunkorreko Helburuak

Laburpena

Este artículo contribuye a mejorar el conocimiento de las prácticas divulgativas de información financiera prospectiva, mediante una revisión de la normativa contable internacional y de la evidencia empírica. En primer lugar, el análisis comparativo de la normalización de este tipo de información se aborda desde dos perspectivas. Por una parte, se identificaron los principios de adhesión voluntaria, recomendados por los más prestigiosos organismos contables del mundo en las guías internacionales para la elaboración del Informe de gestión de las compañías cotizadas (ASB, 2006; CA, 2009a; CNMV, 2013; FRC, 2013; IASB, 2010; SEC, 2003). Por otra, se revisaron las normas contables que exigen, por imperativo legal, información financiera prospectiva. Se eligieron tres casos de estudio: Estados Unidos, Reino Unido y Canadá, países que gozan de una mayor tradición en este ámbito. Posteriormente, se analizó la evidencia empírica que trata la información financiera prospectiva. Como resultado, se identificaron las metodologías aplicadas (análisis del contenido e índices de divulgación), las líneas de investigación abiertas en este campo y las principales conclusiones alcanzadas por los investigadores. Nuestro análisis confirma la utilidad de la información prospectiva para los inversores, así como sus limitaciones -escasez y sesgo en las previsiones-.

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