IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
DOI:
https://doi.org/10.25097/rep.n38.2023.01Palabras clave:
NIIF, calidad de utilidades, asimetría en reconocimiento oportuno de pérdidasResumen
Este documento examina los cambios en la calidad de las utilidades, ajustes por devengo, suavización de ganancias y asimetría en reconocimiento oportuno de pérdidas posteriores a la adopción obligatoria de las NIIF en Ecuador. Utilizando 5.436 observaciones anuales de empresas y un enfoque de diferencias-en-diferencias, comparamos el impacto en un grupo inicial de adoptantes (empresas que cotizan en bolsa) con no adoptantes (pequeñas y medianas empresas). Los hallazgos indican disminución en los ajustes por devengo y reconocimiento más oportuno de las pérdidas, sin cambios en la suavización de las ganancias, sugiriendo que las empresas utilizan la mayor flexibilidad de las NIIF para reconocer más oportunamente las pérdidas. La disminución en los ajustes sugiere gestión de ganancias para efectos fiscales. Este estudio contribuye a la literatura sobre las NIIF y la calidad de las ganancias mediante el uso de un diseño de investigación más sólido y proporcionando evidencia sobre las consecuencias de la adopción de las NIIF en un mercado emergente dominado por el capital de deuda y las empresas familiares.
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