Contenido informativo del beneficio empresarialinformación financiera versus información contable

  1. José García, Constantino
  2. Herrero Piqueras, María Begoña
  3. Ibáñez Escribano, Ana María
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2008

Número: 140

Páginas: 765-794

Tipo: Artículo

DOI: 10.1080/02102412.2008.10779658 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

El objetivo del trabajo es estudiar el proceso de formación de precios alrededor de la divulgación del beneficio contable y de la publicación de las predicciones que sobre el mismo realizan los analistas a través del estudio de la rentabilidad y la variabilidad del valor de los títulos cotizados en el mercado continuo español. El estudio abarca desde el tercer trimestre del 2000 al cuarto trimestre del 2002. Además se analizan las posibles diferencias en el proceso de formación del precio que pueden surgir como consecuencia de aspectos tales como la relevancia de la información transmitida (anuncios sobre los resultados contables en los diferentes trimestres o previsiones del beneficio anual de los analistas), la precisión de la información comunicada (fuente de divulgación de la noticia) o la cantidad de información previa (empresas grandes frente a empresas pequeñas), diferenciando en todos los casos el carácter bueno o malo de la noticia

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Fuente de los datos: Dialnet