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Simulación del Cambio en la Contabilidad de los Arrendamientos en Métricas Clave de las Empresas Mexicanas

Author

Listed:
  • Viviana Lambreton-Torres

    (Universidad de Monterrey (UDEM))

  • Eduardo Rivas-Olmedo

    (Universidad Autónoma de Nuevo León)

Abstract

La nueva norma internacional de arrendamiento cambiará en forma importante la contabilidad para los arrendamientos. El objetivo de esta investigación es simular el efecto que generará en la información financiera de 31 empresas que cotizan en la Bolsa Mexicana de Valores como si la norma hubiese entrado en vigor en el 2016. Se utilizó la metodología de capitalización desarrollada por Imhoff (1991 y 1997) con las modificaciones propuestas por Fülbier (2008). Los resultados indican cambios estadísticamente significativos tanto en las cifras de los estados financieros como en las métricas financieras analizadas. Dada la escasa información disponible acerca de las características de los contratos de arrendamiento, este estudio utilizó supuestos y un modelo de capitalización que pudieron afectar los resultados; sin embargo, estas limitaciones no restan utilidad a la investigación, ya que ayudará a comprender el impacto de este cambio que modifica en forma relevante la información financiera.

Suggested Citation

  • Viviana Lambreton-Torres & Eduardo Rivas-Olmedo, 2019. "Simulación del Cambio en la Contabilidad de los Arrendamientos en Métricas Clave de las Empresas Mexicanas," Revista de Investigación en Ciencias Contables y Administrativas, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, vol. 4(2), pages 65-91, June.
    • Handle: RePEc:msn:rijrnl:v:4:y:2019:i:2:p:65-91
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    References listed on IDEAS

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