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Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe

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  • Juan Camilo Cardona Montoya

    (Universidad de San Buenaventura - Medellín, Colombia)

Abstract

Este artículo examina el impacto generado por la aplicación de las Normas Internacionales de Información Financiera (IFRS, por sus siglas en inglés) en la calidad del reporte financiero (calidad contable) para las economías latinoamericanas y del Caribe, utilizando cinco proxies de medición relacionados con la magnitud absoluta de los ajustes por devengo discrecionales, se valora la calidad contable durante los periodos contables 2006 a 2014. Al mismo tiempo, se examina los efectos de los factores institucionales e incentivos de la gerencia sobre el uso de dichos ajustes como mecanismo de manipulación del resultado. Los resultados evidencian que durante el periodo de aplicación de IFRS, las empresas reportan menor magnitud absoluta de los ajustes por devengo discrecionales, indicando una relación inversa entre estas dos variables; dichos resultados sugieren una menor manipulación del resultado, lo que es lo mismo, una mayor calidad del reporte financiero. Se pretende contribuir a la literatura presentando los hallazgos generalizados para la región latina y del Caribe, incluyendo en el estudio, a casi la totalidad de los países de esta región durante un amplio periodo de aplicación de IFRS, además de utilizar diferentes métricas de medición para dar mayor robustez a los hallazgos.

Suggested Citation

  • Juan Camilo Cardona Montoya, 2018. "Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 11-12, Junio.
    • Handle: RePEc:nax:conyad:v:63:y:2018:i:2:p:11-12
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    References listed on IDEAS

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    1. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
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