Las atribuciones egoístas en los informes de gestión y diversidad de género en los órganos directivos de la empresa

• Óscar Suárez ^[1] ; María América Álvarez Domínguez ^[2] ; María Rosario Babío Arcay ^[1] ; Rosario Vidal Lopo ^[1]
  1. [1] Universidade de Santiago de Compostela

     Universidade de Santiago de Compostela

     Santiago de Compostela, España

     
  2. [2] Economía Financiera y Contabilidad, Universidad de Coruña
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 48, Nº 1, 2019, págs. 87-112
• Idioma: español
• Títulos paralelos:
  • Self-serving attributions in the firm management report and managerial gender diversity
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• Dialnet Métricas: 3 Citas
• Resumen
  • español

    Este trabajo analiza el efecto de la diversidad de género en la calidad de la información narrativa elaborada por las empresas. En concreto, se estudia si las empresas en las que la mujer juega un papel importante en el nivel de calidad alcanzado por la información divulgada, son más neutrales en la explicación de sus noticias de naturaleza financiera. Para ello, se ha realizado un análisis multivariante mediante la metodología de datos de panel sobre una muestra de 296 informes de gestión de empresas cotizadas españolas en el período 2007–2009. Los resultados obtenidos en nuestro estudio muestran evidencia de que las compañías que tienen una mayor tendencia egoísta en la explicación de sus noticias, son aquellas en las que las existe una menor presencia de mujeres en los cargos relacionados con la calidad de la información. Además, constatamos que dicha tendencia en las explicaciones no responde a motivos informativos por lo que la calidad de la información se ve mermada. El presente estudio supone la novedosa inclusión de la perspectiva de género como factor determinante de la calidad de la información narrativa.

  • English

    This work analyzes the effect of gender diversity on the quality of the narrative information prepared by companies. In particular, it studies whether, in firms where women play an important role in the quality of the information disclosed, the news of a financial nature are more neutral in its explanations. For this purpose, we carry out a multivariate analysis using the methodology of panel data on a sample of 296 management reports of Spanish listed companies for the period 2007–2009. The results obtained show evidence that companies that have a greater self-serving attribution bias in the explanation of their news, are those in which there is a smaller presence of women in those jobs related to the quality of information. We also note that such a trend does not respond to informational reasons, and thus, overall information quality is lower in these firms. The present study adds to the literature by considering the novel inclusion of the gender perspective as a determinant of the quality of narrative information.

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