Las expectativas del usuario ante la salvedad al principio de empresa en funcionamiento. Evidencia empírica del fenómeno de la profecía autocumplida para el caso español

  1. Arnedo Ajona, Laura
  2. Lizarraga Dallo, Fermín
  3. Sánchez Alegría, Santiago
  4. Ruiz Barbadillo, Emiliano
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2012

Número: 154

Páginas: 263-290

Tipo: Artículo

DOI: 10.1080/02102412.2012.10779725 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

El presente trabajo analiza el fenómeno de la profecía autocumplida en el contexto español, ya que reúne condiciones idóneas para su generación. Ante la posibilidad de que la reacción del usuario ante una salvedad al principio de empresa en funcionamiento no sea uniforme, se ha introducido un elemento de interacción que separa las salvedades no esperadas de aquellas que ya hubieran formado parte de las expectativas del usuario para lo que se ha tomado como referencia la variación en el nivel de deterioro fi nanciero de la empresa en el año de recepción de dicha salvedad. Los resultados obtenidos indican que el incremento signifi cativo en la probabilidad de quiebra (efecto profecía) se limita a aquellos casos en los que la salvedad no hubiera sido previamente descontada por el usuario. Nuestro estudio contribuye a la literatura no sólo por ser el primero que contrasta el fenómeno de la profecía autocumplida utilizando datos de archivo en el entorno español, sino asimismo por ayudar a comprender las circunstancias que contribuyen a su generación.

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