A utilidade da información narrativaanálise do contido do informe de xestión

  1. Álvarez Domínguez, María América
  2. Babio Arcay, María Rosario
  3. Suárez Fernández, Óscar
  4. Vidal Lopo, Rosario
Revista:
Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

ISSN: 1132-2799

Ano de publicación: 2012

Volume: 21

Número: 1

Páxinas: 9-32

Tipo: Artigo

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Outras publicacións en: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

Resumo

Research about quality narrative reporting is very important for users, professionals and standards setters. The study of the content of recent disclosure, its utility and possible ways of increasing it is crucial to finding solutions to the lack of relevant traditional financial reporting. This paper deals with determining if Spanish companies’ disclosure satisfies user demands and fulfills indications and recommendations of different regulating organizations with a view to achieving greater utility. The results are not optimistic. Narrative reporting is basically historic and is generally scarcely quantified. In addition, on many occasions it simply repeats insignificant data or what has already been seen in other documents which does not improve quality but does reduces its clarity

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