Readabilty in management reportsextension and good governance practices: La legibilidad en los informes de gestión: extensión y buenas prácticas de gobierno corporativo

  1. Melón-Izco, Álvaro
  2. Ruiz-Cabestre, Francisco Javier
  3. Ruiz-Olalla, Carmen
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2021

Volumen: 24

Número: 1

Páginas: 19-30

Tipo: Artículo

DOI: 10.6018/RCSAR.363171 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

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

Resumen

Este estudio expande el conocimiento sobre la legibilidad de los informes contables, su extensión y el cumplimiento de las empresas con las prácticas de buen gobierno. También cubre un vacío en el análisis de la legibilidad de la información narrativa escrita en español. Examinamos la legibilidad en los Informes de Gestión de las empresas españolas que cotizan en el Mercado Continuo de la Bolsa de Madrid durante el período 2010-2016. Los resultados revelan que los informes de gestión más extensos, es decir, aquellos con mayor cantidad de texto, son los menos legibles, y que el uso de elementos visuales en los informes ayuda a mejorar su legibilidad. Además, las empresas que siguen prácticas de buen gobierno, emiten información compleja con claridad, velocidad y simplicidad, lo que mejora la legibilidad de los informes contables.

Información de financiación

This work was supported by the Ministry of Science and Innovation [PID2019-104304GB-I00/AEI/ 10.13039/501100011033]; and the University of La Rioja [REGI2020-48].

Financiadores

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