Resumo

SUAREZ FERNANDEZ, Óscar. DIFFUSION OF GOOD AND BAD NEWS BY SPANISH LISTED COMPANIES. Innovar [online]. 2015, vol.25, n.spe, pp.33-45. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v25n1spe.53192.

As in the case of quantitative information, narrative information may be manipulated and used by managers to project a company's image that does not correspond to reality, hiding or making-up information to avoid interpretations that are not favorable, or at least to diminish them. This work pretends to analyze whether Spanish listed companies make a selection of the news to be spread, thus altering the neutrality of narrative information. The results achieved lead us to the conclusion that the spreading of information is focused on good news, both historical and pension-related, regardless of the company's financial performance.

Palavras-chave : Image; management report; manipulation of narrative information; Spanish listed companies.

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