A Review on the Multidimensional Analysis of Earnings Quality

  1. Licerán Gutiérrez, Ana 1
  2. Cano Rodríguez, Manuel 1
  1. 1 Universidad de Jaén
    info

    Universidad de Jaén

    Jaén, España

    ROR https://ror.org/0122p5f64

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2019

Volumen: 22

Número: 1

Páginas: 41-60

Tipo: Artículo

DOI: 10.6018/RC-SAR.22.1.354301 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Hay un consenso generalizado en investigación sobre la naturaleza multidimensional de la calidad del resultado: Ésta depende de una serie de características que aumentan la utilidad de la cifra del resultado para el proceso de toma de decisiones. En este trabajo, de revisión de literatura sobre investigación empírica de calidad del resultado, revelamos que, aunque calidad del resultado es probablemente uno de los temas de investigación más recurrentes en contabilidad, la investigación empírica que lo ha tratado de manera multidimensional es prácticamente inexistente. Así, documentamos que: (1) La mayoría de estudios empíricos de calidad del resultado considera únicamente una de sus características, sin incluir el efecto potencial de las otras características relacionadas. (2) Algunas características (en particular, calidad de ajustes por devengo y, en menor manera, conservadurismo) se emplean ampliamente como representación de calidad del resultado, mientras que otras características (alisamiento, persistencia) son mucho menos usadas en investigación. (3) La investigación sobre las relaciones entre las diferentes medidas de calidad del resultado es escasa y con resultados contradictorios. (4) Sólo algunos estudios desarrollan medidas multidimensionales de calidad del resultado, pero estas medidas se basan en premisas muy restrictivas y no hay evidencia de su superioridad con respecto a las medidas de una única propiedad. Complementamos nuestro análisis bibliométrico mediante una discusión de las limitaciones de los enfoques tanto unidimensionales como multidimensionales usados hasta la fecha, ilustrando nuestros argumentos con una simulación. Por tanto, esta revisión contribuye a la literatura señalando los principales problemas para la medición de la calidad del resultado en literatura previa.

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