La “vida secreta” del Estado de Flujo de Efectivo: un análisis bibliométrico

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Publicado 11-02-2022
Salvador de Andrés Fazio Elena Urquía Grande
Raquel Pérez Estébanez

Resumen

La Fundación Internacional de Normas de Información Financiera emitió un nuevo Marco Conceptual para la Información Financiera. Según este documento, el objetivo general de la información financiera es proporcionar información financiera sobre la entidad informante que sea útil para los inversores existentes y potenciales, los prestamistas y otros acreedores en la toma de decisiones relacionadas con la obtención de recursos para la entidad. Centrado en el análisis del Estado de Flujo de Efectivo, el objetivo principal de este trabajo es proporcionar una visión general sobre la evolución de los investigadores académicos acerca de la utilidad de este estado financiero. En primer lugar, se buscó la mejor base de datos para realizar un análisis bibliométrico sobre la muestra identificada respecto a la investigación del Estado de Flujo de Efectivo. En segundo lugar, se analizaron las diferentes etapas de las tendencias de investigación y los principales temas sobre el tema. Como resultados interesantes del análisis se destaca que los clusters de la red bibliográfica coinciden con las líneas de investigación identificadas y que las conexiones entre los trabajos han ido aumentando. Las líneas de investigación mencionadas por los reguladores contables, que emitieron las normas de flujo de caja, han concluido en su mayoría que el Estado de Flujo de Efectivo es útil para cumplir esos propósitos. 

Cómo citar

de Andrés Fazio, S., Urquía Grande, E., & Pérez Estébanez, R. (2022). La “vida secreta” del Estado de Flujo de Efectivo: un análisis bibliométrico. Cuadernos De Gestión, 22(1), 143–159. https://doi.org/10.5295/cdg.211481rp
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Keywords

Estado de Flujo de Efectivo (EFE), Análisis bibliométrico, Método Directo (MD), No articulación

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