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

• Duarte Atoche, Teresa ^[1] ; Pérez López, José Ángel ^[1] ; Camúñez Ruiz, José Antonio ^[1]
  1. [1] Universidad de Sevilla

     Universidad de Sevilla

     Sevilla, España

     
• Localización: Estudios Gerenciales: Journal of Management and Economics for Iberoamerica, ISSN 0123-5923, Vol. 28, Nº. 124, 2012, págs. 45-65
• Idioma: español
• DOI: 10.1016/s0123-5923(12)70215-2
• Enlaces
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• Resumen

  • 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 compañías cotizadas

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