Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas // Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms

Autores/as

  • Cristina Ferrer García Departamento de Contabilidad y Finanzas Universidad de Zaragoza (España)
  • José Antonio Laínez Gadea Departamento de Contabilidad y Finanzas Universidad de Zaragoza (España)

Palabras clave:

Calidad de la información, atributos del resultado, ajustes por devengo discrecionales, calidad de los ajustes por devengo, alisamiento del resultado, test de Friedman.

Resumen

La calidad del resultado empresarial no es un concepto medible a través de una única variable, sino que existen diversos atributos que la caracterizan y el uso de uno u otro puede condicionar los resultados de la investigación sin poder considerar que ninguno represente la mejor medida de calidad.

El estudio se aborda midiendo la calidad del resultado a través de una importante recopilación de alternativas utilizadas en la literatura y contrastamos si existen diferencias significativas entre la selección de métodos diferentes para medir un mismo atributo utilizando el test de Friedman.

Con los resultados de este trabajo se demuestra que no solo es determinante el atributo seleccionado para evaluar la calidad del resultado empresarial, sino que, además, las diferentes alternativas de cálculo de cada atributo condicionan los resultados.

De este modo, a través de los resultados obtenidos, podemos afirmar que es una cuestión clave para cualquier trabajo de investigación sobre la calidad del resultado contable, definir y medir de forma apropiada dicho concepto, puesto que los resultados y las conclusiones del trabajo pueden estar determinadas por dicha decisión.

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Earnings quality is not a measurable concept through only one variable, but there are several attributes that characterize earnings quality and employing one or another could influence the research conclusion without considering one of them the best measure of earnings quality.

The study deals with measuring earnings quality through different alternatives used in previous literature. Then, we study there are significant differences among these different methods to measure the same attribute using the Friedman test.

The results of this study demonstrate that not only the earnings attribute is crucial to assess earnings quality, but also the different ways of measuring them could determine the results.

Thus, through the results, we can say that is a key issue for any research on earnings quality, defining and measuring this concept properly, since the results and conclusions may be determined by that decision. 

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Citas

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Publicado

2016-11-04

Cómo citar

Ferrer García, C., & Laínez Gadea, J. A. (2016). Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas // Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms. Revista De Métodos Cuantitativos Para La Economía Y La Empresa, 16, Páginas 5 a 28. Recuperado a partir de https://www.upo.es/revistas/index.php/RevMetCuant/article/view/2178

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