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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)

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.

Suggested Citation

  • Antonio Somoza Lopez, 2012. "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics 276, Universitat de Barcelona. Espai de Recerca en Economia.
  • Handle: RePEc:bar:bedcje:2012276
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    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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