Estudio empírico sobre la fiabilidad de los gráficos financieros publicados por las empresas españolas

  1. García Benau, María Antonia
  2. Garrido Miralles, Pascual
  3. Vico Martínez, Antonio
Revista:
Revista europea de dirección y economía de la empresa

ISSN: 1019-6838

Año de publicación: 2009

Volumen: 18

Número: 1

Páginas: 73-84

Tipo: Artículo

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Otras publicaciones en: Revista europea de dirección y economía de la empresa

Resumen

Este trabajo presenta un estudio empírico sobre la fiabilidad de los gráficos publicados por 79 empresas cotizadas españolas. Se han comprobado estadísticamente dos hipótesis: si las empresas seleccionan la naturaleza de las variables a presentar gráficamente para dar una mejor imagen de la empresa y si existen desviaciones gráficas significativas mediante los indicadores GDI (Graph Discrepancy Index) y RGD (Relative Graph Discrepancy). Los resultados revelan evidencia de selección de gráficos y de desviaciones favorables para la empresa.

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