{"id":"https://openalex.org/W94802129","doi":null,"title":"Evaluaci\u00f3n de la Utilidad de la Informaci\u00f3n Financiera Elaborada por la Peque\u00f1a Empresa: Un Estudio Emp\u00edrico","display_name":"Evaluaci\u00f3n de la Utilidad de la Informaci\u00f3n Financiera Elaborada por la Peque\u00f1a Empresa: Un Estudio Emp\u00edrico","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W94802129","mag":"94802129"},"language":"es","primary_location":{"id":"pmh:oai:dnet:digitum_____::7a4c46bb84b437fa9679e3219185c890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10201/91224","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},"parent_works":[],"lineage":["https://openalex.org/W94802129"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10201/91224","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040101272","display_name":"Patricia Milan\u00e9s Montero","orcid":"https://orcid.org/0000-0001-7328-5519","observed_orcids":["https://orcid.org/0000-0001-7328-5519"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Milan\u00e9s Montero, Patricia","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5059421494","display_name":"Joaqu\u00edn Texeira Quir\u00f3s","orcid":"https://orcid.org/0000-0002-7693-9888","observed_orcids":["https://orcid.org/0000-0002-7693-9888"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Texeira Quir\u00f3s, Joaqu\u00edn","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8047000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8047000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.06080000102519989,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.03849999979138374,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/annual-financial-statements","display_name":"annual financial statements","score":0.8159999847412109},{"id":"https://openalex.org/keywords/usefulness-of-financial-information","display_name":"usefulness of financial information","score":0.8109999895095825},{"id":"https://openalex.org/keywords/accounting-standards-compliance","display_name":"accounting standards compliance","score":0.6690000295639038},{"id":"https://openalex.org/keywords/accounting-reform","display_name":"accounting reform","score":0.5740000009536743},{"id":"https://openalex.org/keywords/spanish-accounting-standards","display_name":"Spanish accounting standards","score":0.4449999928474426}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5141918659210205},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3848753571510315},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.20070621371269226}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:dnet:digitum_____::7a4c46bb84b437fa9679e3219185c890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10201/91224","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:65a5333c494244409fec1dff33b1d9ac","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/65a5333c494244409fec1dff33b1d9ac","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Contabilidad: Spanish Accounting Review, Vol 9, Iss 17, Pp 81-98 (2006)","raw_type":"article"},{"id":"pmh:oai:hispana.mcu.es:61717901","doi":null,"is_oa":true,"landing_page_url":"https://hispana.mcu.es/es/registros/registro.do?tipoRegistro=MTD&idBib=61717901","pdf_url":null,"source":{"id":"https://openalex.org/S4377196108","display_name":"Hispana","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:dnet:digitum_____::7a4c46bb84b437fa9679e3219185c890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10201/91224","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7218301754","https://openalex.org/W2996279345","https://openalex.org/W3168783213","https://openalex.org/W7071941403","https://openalex.org/W7206234662","https://openalex.org/W123914539","https://openalex.org/W1493676724","https://openalex.org/W1982328262","https://openalex.org/W2904269686"],"abstract_inverted_index":{"El":[0],"importante":[1],"papel":[2],"econ\u00f3mico":[3],"y":[4,15,19,100,122,127],"social":[5,137],"que":[6,27,87,101],"desempe\u00f1an":[7],"las":[8,48,54,93,103],"entidades":[9],"de":[10,23,33,37,39,43,75,81,105,115],"menores":[11],"dimensiones":[12],"en":[13,16,26,47,58,61,131],"Espa\u00f1a":[14],"toda":[17],"Europa":[18],"el":[20,35],"actual":[21],"escenario":[22],"reforma":[24],"contable":[25],"nos":[28],"encontramos":[29],"justifican":[30],"la":[31,44,88,117],"importancia":[32],"analizar":[34],"grado":[36],"cumplimiento":[38],"los":[40,79],"objetivos":[41,98],"utilitaristas":[42,99],"informaci\u00f3n":[45,89],"contenida":[46],"Cuentas":[49],"Anuales":[50],"elaboradas":[51],"conforme":[52,91],"a":[53,78,92,196,248],"normas":[55,94],"dom\u00e9sticas":[56,95],"actualmente":[57],"vigor.":[59],"As\u00ed,":[60],"este":[62],"trabajo":[63],"se":[64,111],"aporta":[65],"evidencia":[66],"emp\u00edrica":[67],"al":[68,109],"respecto":[69],"utilizando":[70],"para":[71],"ello":[72],"una":[73,125],"encuesta":[74],"opini\u00f3n":[76],"dirigida":[77],"gerentes":[80],"estas":[82],"empresas.":[83],"Los":[84],"resultados":[85],"revelan":[86],"elaborada":[90],"incumple":[96],"sus":[97],"entre":[102],"causas":[104],"dicho":[106],"incumplimiento":[107],"atribuibles":[108],"empresario":[110],"encuentran":[112],"su":[113,128],"mentalidad":[114],"considerar":[116],"contabilidad":[118],"como":[119,124],"un":[120],"gasto":[121],"no":[123],"inversi\u00f3n":[126],"escasa":[129],"formaci\u00f3n":[130],"materia":[132],"contable.The":[133],"important":[134],"economic":[135],"and":[136,147,151,227,254],"role":[138],"that":[139,209,228,233,251],"carry":[140],"out":[141],"the":[142,152,157,162,165,170,175,181,200,210,217,229,238,245],"small":[143],"entities":[144],"in":[145,148,214,258],"Spain":[146],"all":[149],"Europe":[150],"current":[153],"strategy":[154],"of":[155,164,167,169,172,174,195,202,225,231,237,243],"harmonising":[156],"financial":[158,211],"information,":[159],"make":[160],"worth":[161],"analysis":[163],"degree":[166],"execution":[168],"objective":[171,224],"utility":[173,226],"Annual":[176],"Accounts":[177],"elaborated":[178,213],"according":[179],"to":[180,199],"domestic":[182,218],"standards.":[183],"In":[184],"this":[185,232],"context,":[186],"we":[187],"provide":[188],"empirical":[189],"evidence":[190],"about":[191],"it":[192],"by":[193],"means":[194],"questionnaire":[197],"sent":[198],"managers":[201,239],"these":[203],"companies.":[204],"The":[205],"results":[206],"obtained":[207],"show":[208],"information":[212],"conformity":[215],"with":[216],"accounting":[219,246],"standards":[220],"doesn't":[221],"complete":[222],"its":[223],"causes":[230],"can":[234],"be":[235],"responsibility":[236],"are":[240],"their":[241,255],"mentality":[242],"considering":[244],"as":[247],"cost":[249],"instead":[250],"an":[252],"investment":[253],"scarce":[256],"formation":[257],"accounting.":[259]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2016-06-24T00:00:00"}
