LAS PREVISIONES FINANCIERAS DE LAS PYME EN SU PROCESO DE SALIDA A BOLSA: REALIDAD O FICCIÓN

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MARÍA-JOSÉ PALACÍN-SÁNCHEZ
http://orcid.org/0000-0003-0246-2551
FERNANDO ALONSO-CANALES

Resumen

Este artículo valora el proceso de previsión financiera de las pequeñas y medianas empresas (PYME) en sus salidas a bolsa. Específicamente, se analiza la calidad de las previsiones de las ganancias realizadas y se exploran los factores que determinan la precisión de dichas  previsiones. Este estudio considera todas las empresas que han salido a cotizar al Mercado Alternativo Bursátil español (MAB).  Los resultados muestran que los directivos de las empresas del MAB han sido mayoritariamente optimistas y altamente imprecisos en la estimación de las ganancias futuras.  

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Cómo citar
PALACÍN-SÁNCHEZ, M.-J., & ALONSO-CANALES, F. (2015). LAS PREVISIONES FINANCIERAS DE LAS PYME EN SU PROCESO DE SALIDA A BOLSA: REALIDAD O FICCIÓN. UCJC Business and Society Review (formerly Known As Universia Business Review), (48). Recuperado a partir de https://journals.ucjc.edu/ubr/article/view/1219
Sección
Finanzas y Contabilidad
Biografía del autor/a

MARÍA-JOSÉ PALACÍN-SÁNCHEZ, Universidad de Sevilla

Profesora Titular de UniversidadDepartamento de Economía Financiera y Dirección de OperacionesUniversidad de Sevilla

FERNANDO ALONSO-CANALES, Universidad de Sevilla

Estudiante MásterGraduado en Finanzas y Contabilidad

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