La “vida secreta” del Estado de Flujo de Efectivo: un análisis bibliométrico
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Publicado
11-02-2022
Salvador de Andrés Fazio
Raquel Pérez Estébanez
Campus de Somosaguas. Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223. Spain
Elena Urquía Grande
Campus de Somosaguas. Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223. Spain
https://orcid.org/0000-0003-4724-7185
Raquel Pérez Estébanez
Campus de Somosaguas. Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223. Spain
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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