Tom optimista e crise econômica

Autores

  • Óscar Suárez Fernández Universidad de Santiago de Compostela

DOI:

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

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.

Biografia do Autor

Óscar Suárez Fernández, Universidad de Santiago de Compostela

Doutor en Dirección e Administración de empresas pola Universidade de Santiago de Compostela.

Profesor del Departamento de Economía Financiera y Contabilidad en la Facultad de Ciencias Económicas y Empresariales de la Universidad de Santiago de Compostela

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Publicado

2014-08-26

Como Citar

Suárez Fernández, Óscar. (2014). Tom optimista e crise econômica. Revista Contemporânea De Contabilidade, 11(23), 155–176. https://doi.org/10.5007/2175-8069.2014v11n23p155

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