Publication: Análisis de los atributos cualitativos de la información medioambiental proporcionada por las compañías del IBEX 35 (1998-2002)
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Date
2004
Authors
Rodríguez Ariza, Lázaro ; López Gordo, María Gloria
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Publisher
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Description
Abstract
El trabajo presenta el contraste empírico acerca de la respuesta que ofrecen las empresas privadas a los
requerimientos de la normativa sobre información contable medioambiental, tomándose como muestra
las compañías del IBEX 35 de las que cabe esperar una adecuada calidad en la presentación de información.
La evidencia empírica se obtiene a través de la identificación y exploración temporal y espacial
de los atributos cualitativos de la información medioambiental incorporada en los documentos contables
obligatorios publicados por estas entidades durante el periodo 1998 a 2002. Los resultados alcanzados
nos permiten concluir, entre otros, la baja calidad de la información suministrada, lo que en ocasiones
puede derivar de las propias carencias que presenta la normativa contable sobre el reconocimiento de
los aspectos medioambientales en los estados financiero
This paper presents the empiric contrast about the feedback provided by private companies when fulfilling requirements of those regulations on supply of environmental data. For this purpose, companies within the Spanish Stock Exchange Index, IBEX 35, have been considered as a sample, assuming that they do offer adequate quality standards when providing the information requested. The empirical evidence is obtained through the identification and temporary and space exploration of the qualitative attributes of the environmental data appearing in the accounting statements published by such companies from 1998 to 2002. The results obtained show, among others, the low quality in the information supplied that, in certain occasions, may arise from lacks in the accounting regulations on the recognition of environmental factors in the financial statements.
This paper presents the empiric contrast about the feedback provided by private companies when fulfilling requirements of those regulations on supply of environmental data. For this purpose, companies within the Spanish Stock Exchange Index, IBEX 35, have been considered as a sample, assuming that they do offer adequate quality standards when providing the information requested. The empirical evidence is obtained through the identification and temporary and space exploration of the qualitative attributes of the environmental data appearing in the accounting statements published by such companies from 1998 to 2002. The results obtained show, among others, the low quality in the information supplied that, in certain occasions, may arise from lacks in the accounting regulations on the recognition of environmental factors in the financial statements.
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