How do we assess the quality of corporate financial reporting? A methodological issue

• Autores: Md. Shamimul Hasan, Normah Omar
• Localización: Aestimatio: The IEB International Journal of Finance, ISSN 2173-0164, Nº. 13, 2016, págs. 2-17
• Idioma: inglés
• DOI: 10.5605/IEB.13.1
• Títulos paralelos:
  • Cómo evaluar la calidad de la información financiera corporativa. Una cuestión metodológica
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    El propósito de este estudio es mostrar una nueva manera de evaluación de la calidad de la información financiera corporativa. Se evalúa la calidad de dicha información en Bangladesh, un país con claro predominio familiar, con, prácticamente, un entorno no regulado en el que son los incentivos de gestión, más que la influencia regulatoria, los que generan más propensión a la divulgación y otras cuestiones relacionadas con la información. Se consideran tanto medidas cuantitativas como cualitativas para dar cabida a distintos aspectos de la información financiera, ya que una única variable proxy no cumple con dicha función. Las variables cuantitativas son el índice global de divulgación de la información (proxy 1) y los devengos (corporativos, proxy 2), mientras que como variable cualitativa se utilizan las percepciones de los usuarios externos de la información financiera (proxy 3). La consecuencia de una menor calidad en los informes financieros se traduce en un menor índice de divulgación de la información, mayores devengos “corporativos” y una impresión negativa por parte de los usuarios.

    Este artículo proporciona una nueva manera de medir la calidad de la información financiera y aporta dos nuevas variables proxy (proxy 1 y proxy 3) a la literatura existente sobre la cuestión

  • English

    The purpose of this study is to show a new way of assessing the quality of corporate financial reporting. We assess the quality of corporate financial reporting in Bangladesh, a country where the family predominates and the business environment is virtually unregulated, with managerial incentives rather than regulatory influence more likely to induce disclosures and to influence other reporting issues. Both quantitative and qualitative measures are taken into consideration to account for various aspects of financial reporting, as a single proxy does not cover multiple aspects. The overall disclosure index (proxy 1) and corporate accruals (proxy 2) are taken as quantitative measures, while external users’ perceptions about financial reporting (proxy 3) are taken as a qualitative measure. Lower disclosure index values, higher corporate accruals, and users’ negative impressions result from lower quality financial reports. This study provides a new way of measuring the quality of financial reporting and contributes two new proxies (proxy 1 and proxy 3) to the existing literature on assessing the quality of financial reporting

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