Advanced Search
MyIDEAS: Login

Una aproximacion a la manipulacion de los resultados en las PYMES espanolas


Author Info

  • Antonio Somoza Lopez

    (Universitat de Barcelona)

Registered author(s):


    Esta comunicacion investiga la manipulacion de resultados en las pymes espanolas en el periodo 2000-2008. Se trabaja con dos muestras de empresas (solventes e insolventes) y el proceso seguido ha consistido en recoger datos contables de los cinco anos previos antes del concurso de acreedores y emparejarlas con otras de similares caracteristicas en el ano de la declaracion. A partir de estas muestras se han aplicado los modelos que mas frecuentemente se utilizan para estudiar la manipulacion, los basados en variables de devengo y en ingresos. Los resultados ponen de relieve lo poco adecuados que resultan en general por los bajos resultados obtenidos y la superioridad de los basados en ingresos sobre los basados en el devengo. El siguiente paso ha consistido en aplicar indicadores de posible manipulacion y reestimar los modelos antes citados de acuerdo con estas variables. Los resultados no han sido mejores y la aplicacion del mejor modelo para detectar a las empresas que probablemente podian ser manipuladoras, reafirman su poca capacidad explicativa.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Paper provided by Universitat de Barcelona. Espai de Recerca en Economia in its series Working Papers in Economics with number 276.

    as in new window
    Length: 0 pages
    Date of creation: 2012
    Date of revision:
    Handle: RePEc:bar:bedcje:2012276

    Contact details of provider:
    Postal: Espai de Recerca en Economia, Facultat de Ciències Econòmiques. Tinent Coronel Valenzuela, Num 1-11 08034 Barcelona. Spain.
    Web page:
    More information through EDIRC

    Related research


    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:bar:bedcje:2012276. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Espai de Recerca en Economia).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.