Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil

Teresa Duarte Atoche; José Ángel Pérez López; José Antonio Camúñez Ruiz

doi:10.1016/S0123-5923(12)70215-2

Autores/as

Teresa Duarte Atoche Profesor Contratado, Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, España
José Ángel Pérez López Profesor Titular de Universidad, Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, España
José Antonio Camúñez Ruiz Profesor Titular de Universidad, Departamento de Economía Aplicada, Universidad de Sevilla, España

DOI:

https://doi.org/10.1016/S0123-5923(12)70215-2

Palabras clave:

Gastos en I D, Normas Internacionales de Contabilidad, modelo de Ohlson, valor de mercado.

Resumen

La diferencia existente entre la información económico-financiera que divulgan las empresas y las necesidades informativas de los usuarios, han sido motivo de preocupación e interés creciente en el ámbito académico. La mayoría de las investigaciones sostienen que dicha diferencia viene explicada en gran medida por los activos intangibles desarrollados internamente, entre ellos los gastos de I+D. Actualmente sigue teniendo gran interés pues los organismos emisores de normas internacionales se encuentran en un proceso de armonización, en aras de revestir de utilidad de los actuales sistemas contables. El presente trabajo de investigación trata de contrastar la relevancia y fiabilidad de la información sobre I+D, para ello, emplea, como función base, el modelo de Ohlson (1995). Los resultados rechazan la relevancia de los gastos de I+D corriente para valorar a las compañías cotizadas

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Biografía del autor/a

Teresa Duarte Atoche, Profesor Contratado, Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, España
José Ángel Pérez López, Profesor Titular de Universidad, Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, España
José Antonio Camúñez Ruiz, Profesor Titular de Universidad, Departamento de Economía Aplicada, Universidad de Sevilla, España

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