La manipulación contable y el Reglamento Europeo 1606/2002: evidencias de empresas portuguesas no financieras que cotizan en Euronext

Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext

  • Agostinho Pereira Polytechnic Institute of Santarém, Santarém, Portugal
  • Maria do Céu Gaspar Alves Research Unit of Business Sciences (NECE-UBI) and Assistant Professor in Accounting at University of Beira Interior (UBI), Estrada do Sineiro, Covilhã, Portugal http://orcid.org/0000-0003-1608-1872
Palabras clave: Manipulación contable, Devengos discrecionales, Sociedades que cotizan en bolsa, Normas contables, Regulación, Aplicación, IFRS, Devengos contables

Resumen

Antecedentes

Desde 2005, las sociedades portuguesas que cotizan en bolsa han experimentado un importante cambio institucional: la adopción obligatoria de nuevas normas contables (IAS/IFRS). El Reglamento 1606/2002 de la Unión Europea establece que el cumplimiento de las nuevas normas es obligatorio para las cuentas consolidadas de las empresas con valores que cotizan en un mercado regulado. La bibliografía existente evidencia que las normas contables y las características específicas de cada país afectan al nivel de manipulación contable.

Objetivos

Por tanto, el propósito de este artículo es analizar cómo las normas de contabilidad y la adopción obligatoria de las IFRS afectan a la manipulación contable en las empresas portuguesas que cotizan en bolsa.

Métodos

Para ello, se analiza la evidencia de la manipulación contable, medida a través de devengos discrecionales, tras la adopción de las IAS/IFRS por empresas no financieras que cotizan en Euronext de Lisboa en el período 2005-2015. El modelo econométrico de Dechow et al. (2003) y los resultados empíricos obtenidos indican que las empresas no financieras que cotizaban en la bolsa de valores portuguesa en el período 2005-2015 mostraban evidencia de devengos discrecionales como indicador de manipulación contable.

Resultados

Por tanto, los resultados muestran que después de la adopción de las IAS/IFRS todavía hay indicios de manipulación contable en las empresas no financieras que cotizan en bolsa.

Conclusiones

Esta investigación logrará 2 contribuciones distintas: en primer lugar, cubrir una brecha a nivel nacional, dado que no existe ningún estudio que considere el período analizado, y segundo, permitir el enriquecimiento de la bibliografía sobre este tema, ya que muestra que en un país de Europa continental, después de la adopción obligatoria de las normas internacionales, continúan existiendo prácticas de manipulación contable.

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Publicado
01-07-2017
Cómo citar
Pereira, A., & Alves, M. do C. G. (2017). La manipulación contable y el Reglamento Europeo 1606/2002: evidencias de empresas portuguesas no financieras que cotizan en Euronext. Revista De Contabilidad - Spanish Accounting Review, 20(2), 107-117. https://doi.org/10.1016/j.rcsar.2017.05.002
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