La divulgación de intangibles en entidades financierasun análisis de contenido

  1. Francisca Castilla-Polo 1
  2. María del Consuelo Ruiz-Rodríguez 2
  1. 1 Universidad de Jaén
    info

    Universidad de Jaén

    Jaén, España

    ROR https://ror.org/0122p5f64

  2. 2 Departamento de Economía Financiera y Contabilidad, Universidad de Jaén
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2018

Volumen: 47

Número: 1

Páginas: 81-123

Tipo: Artículo

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

In this study we have analysed the voluntary disclosure of intangible assets made by banks listed on the IBEX 35 index under the framework of the Property Costs Theory and Agency Theory. Using the content analysis’ methodology, we review the information currently disseminated through six specific categories and the type of report and its evolution. Our results corroborate that these companies have published a small amount of information on intangibles within the period analysed, 2010–2012, as well as the existence of significant differences according to the type of report used to address such disclosure, which constitutes an important contribution in this field. On the other hand, through ANOVA we have set a model of five-predictors to address the explanation of intangibles disclosures based on the two theories used within our conceptual model: ROE, ROA, number of shareholders, number of shareholders representing 50% of the capital and number of independent directors. Only one of them, the number of shareholders representing 50% of the capital, has been empirically validated, which justifies the participation of the Agency Theory in the explanation of this type of practices and differentiates them from other types of voluntary disclosure where both theoretical frameworks have been corroborated.

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