Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas
DOI:
https://doi.org/10.46661/revmetodoscuanteconempresa.2178Palabras clave:
Calidad de la información, atributos del resultado, ajustes por devengo discrecionales, calidad de los ajustes por devengo, alisamiento del resultado, test de Friedman.Resumen
La calidad del resultado empresarial no es un concepto medible a través de una única variable, sino que existen diversos atributos que la caracterizan y el uso de uno u otro puede condicionar los resultados de la investigación sin poder considerar que ninguno represente la mejor medida de calidad.
El estudio se aborda midiendo la calidad del resultado a través de una importante recopilación de alternativas utilizadas en la literatura y contrastamos si existen diferencias significativas entre la selección de métodos diferentes para medir un mismo atributo utilizando el test de Friedman.
Con los resultados de este trabajo se demuestra que no solo es determinante el atributo seleccionado para evaluar la calidad del resultado empresarial, sino que, además, las diferentes alternativas de cálculo de cada atributo condicionan los resultados.
De este modo, a través de los resultados obtenidos, podemos afirmar que es una cuestión clave para cualquier trabajo de investigación sobre la calidad del resultado contable, definir y medir de forma apropiada dicho concepto, puesto que los resultados y las conclusiones del trabajo pueden estar determinadas por dicha decisión.
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