Aplicación de las NIIF en Colombia y Chile: Un análisis exhaustivo sobre la calidad de la información financiera.

CAPIC REVIEW

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Title Aplicación de las NIIF en Colombia y Chile: Un análisis exhaustivo sobre la calidad de la información financiera.
Application of IFRS in Colombia and Chile: A comprehensive analysis on the quality of financial information.
 
Creator Contreras, Harold
Malatesta, Giovanni
Altamirano, Francisca
 
Subject accruals quality
earnings quality
international financial reporting standards
calidad de la información financiera
calidad en el devengo
normas internacionales de información financiera
 
Description La aplicación de las Normas Internacionales de Información Financiera (NIIF) a nivel mundial marcó uno de los cambios regulatorios más relevantes en la historia de la contabilidad. Los reguladores de los mercados de capitales en Latinoamérica, no ajenos a este proceso, también comenzaron a exigir la aplicación de este estándar contable a contar del 2008. La evidencia en la literatura es contradictoria respecto a los efectos de NIIF sobre la calidad de los resultados financieros reportados. El presente artículo estudia el impacto de la aplicación de las NIIF sobre la calidad de los resultados financieros para un grupo de 321 empresas cotizadas en las Bolsas de Comercio de Chile y Colombia. Para ello se analizan 6 métricas cuantitativas orientadas a capturar la calidad de los resultados financieros en distintas dimensiones. Los resultados del análisis muestran que la entrada en vigencia de NIIF ha disminuido el nivel de discrecionalidad en la aplicación del devengo, lo cual resulta en una mejora en la calidad de los resultados financieros. Considerando que las métricas de discrecionalidad son las que mejor capturan la calidad de los resultados financieros, los hallazgos de estudio permiten concluir que la aplicación de NIIF ha tenido un efecto positivo sobre la calidad de la información financiera para las empresas en Chile y Colombia.
The application of IFRS worldwide marked one of the most relevant regulatory changes in accounting history. Regulators of the capital markets in Latin America, not unaware of this process, also start to require the application of this accounting standard as of 2008. The evidence in the literature is contradictory regarding the effects of IFRS on reported earnings quality by firms. This article studies the impact of the application of IFRS on earnings quality for a group of 321 companies listed on the Stock Exchanges of Chile and Colombia. To do this, we analyze six quantitative metrics aimed to capture earnings quality in different dimensions. The results of the analysis show that the mandatory requirement of IFRS has decreased the level of discretion in the application of accruals, which results in an improvement in the quality of financial results. Considering that discretionary metrics are the ones that best capture the quality of financial results, the study findings allow us to conclude that the application of IFRS has had a positive effect on the quality of financial information for companies in Chile and Colombia.
 
Publisher Conferencia Académica Permanente de Investigación Contable
 
Date 2021-02-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo evaluado por pares
 
Format application/pdf
 
Identifier https://capicreview.com/index.php/capicreview/article/view/75
10.35928/cr.vol17.2019.75
 
Source CAPIC REVIEW; Vol 17 (2019): CAPIC REVIEW; 1-14
CAPIC REVIEW; Vol. 17 (2019): CAPIC REVIEW; 1-14
0718-4662
0718-4654
10.35928/cr.vol17.2019
 
Language spa
 
Relation https://capicreview.com/index.php/capicreview/article/view/75/66
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Rights Derechos de autor 2019 Harold Contreras, Giovanni Malatesta, Francisca Altamirano
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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