Estudio empírico sobre la fiabilidad de los gráficos financieros publicados por las empresas españolas

• Autores: María Antonia García Benau , Pascual Garrido Miralles, Antonio Vico Martínez
• Localización: Revista europea de dirección y economía de la empresa, ISSN 1019-6838, Vol. 18, Nº 1, 2009, págs. 73-84
• Idioma: español
• Enlaces
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• Resumen

  • Este trabajo presenta un estudio empírico sobre la fiabilidad de los gráficos publicados por 79 empresas cotizadas españolas. Se han comprobado estadísticamente dos hipótesis: si las empresas seleccionan la naturaleza de las variables a presentar gráficamente para dar una mejor imagen de la empresa y si existen desviaciones gráficas significativas mediante los indicadores GDI (Graph Discrepancy Index) y RGD (Relative Graph Discrepancy). Los resultados revelan evidencia de selección de gráficos y de desviaciones favorables para la empresa.

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