Opcionalidad contable bajo las NIIFs y características corporativas: evidencia española
Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain
Resumen
La adopción de las NIIFs por los Estados Miembro de la UE en 2005 representa uno de los acontecimientos en materia armonizadora más importantes de los últimos años. En este artículo examinamos los estados financieros de las compañías cotizadas españolas que integran el Mercado Continuo, con la finalidad de determinar los criterios contables opcionales adoptados de conformidad con las NIIFs, e identificamos las características corporativas de estas compañías que influyen en dicha elección. Los resultados alcanzados revelan que los grupos españoles adoptan los criterios más conservadores con la finalidad de limitar el número de cambios a introducir en relación a los criterios contables locales aplicados con anterioridad, especialmente en lo que a opciones de presentación y valoración se refiere. Adicionalmente, encontramos que factores tales como el sector de actividad, la rentabilidad financiera, el tamaño y el tipo de compañía auditora (Big Four vs. otras) influyen en la elección de los criterios adoptados para elaborar los estados financieros. El análisis de estos resultados proporciona las bases para la discusión entre los principales emisores internacionales de normativa contable (entre ellos, IASB y FASB) y los reguladores que trabajan con el objetivo de alcanzar la convergencia.
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