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

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  • Antonio Somoza Lopez

    (Universitat de Barcelona)

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    Abstract

    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.

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    File URL: http://www.ere.ub.es/dtreball/E12276.rdf/at_download/file
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    Bibliographic Info

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

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    Length: 0 pages
    Date of creation: 2012
    Date of revision:
    Handle: RePEc:bar:bedcje:2012276

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    Postal: Espai de Recerca en Economia, Facultat de Ciències Econòmiques. Tinent Coronel Valenzuela, Num 1-11 08034 Barcelona. Spain.
    Web page: http://www.ere.ub.es
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