Medidas suavizantes y factores institucionales: una visión en las empresas sudamericanas

• Autores: Siqueira Ambrozini, Luciana Cardoso, Medeiros Magnani, Vinícius, de Souza Ribeiro, Maísa, Orsi de Araujo, Juliano Augusto
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: portugués
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/186258
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/25399/23962; https://doi.org/10.18800/contabilidad.202201.005
• Nivel de acceso: acceso abierto
• Materia: Income smoothing; Institutional factors; IFRS; Suavizado de resultados; Factores institucionales; NIIF; Suavização de resultados; Fatores institucionais; https://purl.org/pe-repo/ocde/ford#5.02.04

In this article, we investigate the relationship between institutional, regulatory, regulatory and public-political aspects with earnings management in publicly traded companies in South American countries. We used a time series made up of publicly traded companies from 6 countries in South America, from 2003 to 2016. The four results smoothing measures discussed were influenced by institutional aspects. There are negative effects of the low quality of public institutions related to the government’s way of acting on quality measures based on cash. The adoption of IFRS was not significant for the dependent variables. It therefore innovates, inserts alternative institutional variables to those reviewed in the literature and determines new factor compositions. It presents contributions: i-theoretical when expanding the discussion on information quality and normative-regulatory and public-political institutional variables by inserting alternative country-level variables and; ii-practices, such that, the relevance of the observations and analyzes for legislators and normatizers stands out, especially with regard to the way in which the adoption of IFRS occurs.