Las previsiones financieras de las pyme en su proceso de salida a bolsa: Realidad o ficción

  1. María Jose Palacín Sánchez
  2. Fernando Alonso Canales
Revista:
Universia Business Review

ISSN: 1698-5117

Año de publicación: 2015

Número: 48

Páginas: 118-151

Tipo: Artículo

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Otras publicaciones en: Universia Business Review

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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