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Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española

  • Juan Monterrey

    (Universidad de Extremadura)

  • Amparo Sánchez-Segura

    (Universidad de Extremadura)

Registered author(s):

    El presente trabajo tiene por objeto dar a conocer el efecto de las circunstancias socioeconómicas en la calidad de la información financiera. Aunque las normas contables han sido consideradas como su determinante primordial, la reciente evidencia demuestra cómo la infraestructura institucional y la existencia de incentivos adicionales ejercen asimismo un significativo efecto sobre la calidad de la información. Nuestro trabajo profundiza en los segundos y muestran cómo diferentes circunstancias económicas y culturales conducen a las empresas a mostrar una calidad contable también diferente, siendo ésta mayor cuanto más favorable es el contexto socioeconómico de la región en la que se localizan.

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    Article provided by Fundación SEPI in its journal Investigaciones Económicas.

    Volume (Year): 30 (2006)
    Issue (Month): 3 (September)
    Pages: 611-634

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    Handle: RePEc:iec:inveco:v:30:y:2006:i:3:p:611-634
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