Tom optimista e crise econômica

Óscar Suárez Fernández

Resumo


Da mesma maneira que a informação quantitativa, a de natureza narrativa pode ser objeto de  manipulação pela direcção da empresa de maneira oportunista, tanto no seu conteúdo como no seu formato de apresentação, para influenciar as percepções dos usuários da informação dissimulando-a ou maquiando-a para evitar as interpretações prejudiciais ou, pelo menos, para reduzi-la. O objetivo do presente trabalho é analisar se, em um contexto de recessão econômica a informação contida nos relatórios da direcção das empresas cotadas espanholas refletem a realidade subjacente nos estados contabilísticos, estudando o tom da informação. Os resultados do estudo empírico apontam que, apesar da existência de determinado nível de manipulação pelas empresas concedido um pior desempenho financeiro, tom tem conteúdo informativo.


Palavras-chave


Imagem. Relatório da administração. Gerenciamento de impressões. Tom. Empresas cotadas espanholas.

Texto completo:

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DOI: https://doi.org/10.5007/2175-8069.2014v11n23p155



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