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

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  • Juan Monterrey

    (Universidad de Extremadura)

  • Amparo Sánchez-Segura

    (Universidad de Extremadura)

Abstract

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.

Suggested Citation

  • Juan Monterrey & Amparo Sánchez-Segura, 2006. "Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española," Investigaciones Economicas, Fundación SEPI, vol. 30(3), pages 611-634, September.
    • Handle: RePEc:iec:inveco:v:30:y:2006:i:3:p:611-634
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    More about this item

    Keywords

    Dirección de resultados; características socioeconómicas.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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