Factores que explican la extensión de revelación de activos intangibles de los bancos que cotizan en la Bolsa de Valores de Panamá

• Autores: Edila Eudemia Herrera Rodríguez
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 58, Nº. 3, 2013, págs. 173-202
• Idioma: español
• DOI: 10.1016/s0186-1042(13)71226-9
• Títulos paralelos:
  • Factors that explain the extension of disclosure of intangible assets of banks listed on the Panama Stock Exchange
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• Dialnet Métricas: 5 Citas
• Resumen
  • español

    En este estudio se analiza el nivel de revelación de información voluntaria de activos intangibles; asimismo, identifica los factores que explican su divulgación por parte de los bancos que cotizan en la Bolsa de Valores de Panamá durante el periodo 2005-2009. La información es registrada en un índice que contiene 158 indicadores, distribuidos en cinco categorías: capital humano, estructural tecnológico, estructural organizativo, relacional del negocio y relacional social. Las tres hipótesis que se plantean son: H1 existe una relación positiva entre el tamaño y la extensión de revelación de información de activos intangibles; H2 existe una relación positiva entre los años de constitución y la extensión de revelación de información de activos intangibles; H3 existe una relación positiva entre el nivel de endeudamiento y la extensión de revelación de información de activos intangibles. Los resultados indican que para los bancos panameños es más importante revelar información sobre intangibles en el orden siguiente: capital relacional del negocio, relacional social, estructural organizativo, humano y estructural tecnológico. Cabe aclarar que la H1 fue aceptada excepto en la categoría capital estructural tecnológico; la H2 fue aceptada en todas sus categorías, mientras que la H3 fue rechazada.

  • English

    This paper analyzes the level of voluntary disclosure of intangible assets, and identifies the factors that explain the disclosure of such information by the banks listed on the Panama Stock Exchange during the period 2005-2009. The information is recorded on an index that contains 158 indicators divided into five categories: human capital, technological structural, organizational structure, relational business and social relational. Three hypotheses are posed: H1 there is a positive relationship between the size and extent of disclosure of intangible assets; H2 a positive relationship between the extent of incorporation and disclosure of intangible assets; H3 there is a positive relationship between leverage and the extent of disclosure of intangible assets. The results indicate that for Panama banks it is more important to disclose information on intangibles in the following order: business relational capital, social relational, organizational structure, human and technological structural. H1 was accepted as a size category except for the structural capital; H2 was accepted for the years in all categories, while H3 was rejected.

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