Los Determinantes macroeconómicos en la adopción de las IFRS para las pymes
The macroeconomic determinants of the adoption of IFRS for SMEs
Resumen
Las pequeñas y medianas empresas (pymes) representan más del 95% de las empresas de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la armonización de las pymes, en 2009 el International Accounting Standards Board (IASB) emitió las International Financial Reporting Standards (IFRS) para las pymes. Debido a la falta de estudios sobre la adopción de las IFRS por las pymes, analizamos la relación entre los factores macroeconómicos y la decisión de los países de adoptar las IFRS para las pymes. Con base en una muestra de 84 adoptantes y no adoptantes de las IFRS para las pymes, tanto países desarrollados como en vías de desarrollo, encontramos evidencia de que los países sin un conjunto nacional de normas de contabilidad financiera para las pymes, con experiencia en aplicar las IFRS y un sistema legal de derecho común son más propensos a adoptar las IFRS para las pymes. Estos resultados pueden deberse a los bajos costos de transacción y la importancia de tener cierto conocimiento de los informes IFRS dada su complejidad y pertenencia a los países basados en las IFRS, lo que facilita la adopción de las IFRS por las pymes. Además, encontramos que los países miembros de la Unión Europea (UE) tienen menos probabilidades de adoptar la norma. El conocimiento de los factores macroeconómicos que afectan a la decisión de adoptar las IFRS para las pymes es útil para las diversas entidades que definen la armonización contable internacional, como el IASB, los reguladores y las empresas contables internacionales ya que esta información puede ayudarlos a promover la adopción mundial de la norma.
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