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Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil

Author

Listed:
  • Teresa Duarte Atoche
  • José Ángel Pérez López
  • José Antonio Camúñez Ruiz

Abstract

La diferencia existente entre la información económico-financiera que divulgan las empresas y las necesidades informativas de los usuarios, han sido motivo de preocupación e interés creciente en el ámbito académico. La mayoría de las investigaciones sostienen que dicha diferencia viene explicada en gran medida por los activos intangibles desarrollados internamente, entre ellos los gastos de I+D. Actualmente sigue teniendo gran interés pues los organismos emisores de normas internacionales se encuentran en un proceso de armonización, en aras de revestir de utilidad de los actuales sistemas contables. El presente trabajo de investigación trata de contrastar la relevancia y fiabilidad de la información sobre I+D, para ello, emplea, como función base, el modelo de Ohlson (1995). Los resultados rechazan la relevancia de los gastos de I+D corriente para valorar a las companías cotizadas.

Suggested Citation

  • Teresa Duarte Atoche & José Ángel Pérez López & José Antonio Camúñez Ruiz, 2012. "Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil," Estudios Gerenciales, Universidad Icesi, September.
    • Handle: RePEc:col:000129:011314
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    More about this item

    Keywords

    Gastos en I+D; Normas Internacionales de Contabilidad; modelo de Ohlson; valor de mercado.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C2 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets

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