La información narrativa de las empresas del Ibex 35: análisis del informe de gestión y del informe de resultados

• Autores: Francisco Bravo Urquiza, Cristina Abad Navarro, María Dolores Alcaide Ruiz, Elena Moreno Ureba, Nuria Reguera Alvarado
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 482, 2023, págs. 207-234
• Idioma: español
• DOI: 10.51302/rcyt.2023.18569
• Enlaces
  • Texto completo
• Resumen

  • La información narrativa de los distintos documentos publicados por las empresas ha adquirido un papel importante en las estrategias de comunicación de estas. El objetivo de nuestro trabajo es analizar la información textual publicada en el informe de gestión y el informe de resultados de las empresas cotizadas en el Ibex 35 para el periodo 2018-2021. En particular, estudiamos el tono de la información publicada y la extensión de dichos documentos. Nuestros resultados ponen de manifiesto que las empresas del Ibex 35 no incorporan sesgos significativos en la información narrativa de informes de gestión e informes de resultados, que está marcada por un reducido nivel de optimismo y un alto nivel de realismo. Asimismo, tampoco se observan diferencias importantes en el tono de la información narrativa determinadas por el rendimiento económico de las empresas o por el año en el que se publican los documentos. Sin embargo, la extensión del informe de resultados y, especialmente de los informes de gestión, ha crecido significativamente en el periodo analizado, particularmente en las empresas con menor rendimiento.

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