Factores determinantes de la rentabilidad anormal de los Bancos de la OCDE

  1. Amor Tapia, Borja
  2. Tascón Fernández, María Teresa
  3. Fanjul Suárez, José Luis
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2008

Número: 139

Páginas: 469-500

Tipo: Artículo

DOI: 10.1080/02102412.2008.10779651 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Objetivos de desarrollo sostenible

Resumen

Este estudio identifica algunos inductores de la rentabilidad anormal (resultado anormal dividido entre el valor del neto contable al inicio del periodo) utilizando un análisis contextual para los Bancos de la OCDE. Seleccionamos las variables clave teóricas, a partir de estudios previos recogidos en la literatura contable y bancaria, y analizamos el impacto que podrían tener sobre la predicción de la rentabilidad anormal futura. Tras efectuar la regresión de la rentabilidad anormal futura sobre esas variables, verificamos que algunas de ellas, relacionadas con la competitividad de los bancos y con el sistema contable, desempeñan un papel determinante. La evidencia encontrada sugiere que la identifi cación de factores integrantes de la variable «otra información» del Modelo de Ohlson, mediante el análisis contextual, puede contribuir a mejorar la aplicación de este modelo a los bancos comerciales, especialmente cuando actúan en entornos competitivos y cuando la contabilidad no capta algunos intangibles relevantes.

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