El papel del isomorfismo institucional para explicar la adopción voluntaria de las NIIF
The role of institutional isomorphism in explaining the voluntary IFRS adoption
Agencias de apoyo
- Japan Society for the Promotion of Science (#17K04058)
- Japanese Bankers Association (#1618)
- State Research Agency (Spain) (PID2020-117792RA-I00)
Resumen
Desde 2005, las Normas Internacionales de Información Financiera (NIIF) se utilizan con carácter obligatorio en gran parte del mundo, pero algunos países constituyen excepciones relevantes a esta política. Basándose en el marco del isomorfismo institucional, este estudio investiga las razones que explican por qué las empresas que cotizan en bolsa adoptan voluntariamente las NIIF en un entorno muy particular: Japón. Utilizando datos financieros y no financieros, llevamos a cabo una investigación exhaustiva de los factores determinantes de los adoptantes. Empleamos un modelo logit multiperiodo que considera todas las decisiones anuales tomadas durante el periodo 2013-2018. Confirmamos que el isomorfismo coercitivo, así como el normativo, asociado con algunos cambios legislativos, junto con el isomorfismo mimético, arraigado en la cultura japonesa, hacen que las empresas adopten las NIIF en lugar de los Principios de Contabilidad Generalmente Aceptados en Japón (J-GAAP). Estos resultados sugieren que la legitimidad de las NIIF hace de este conjunto de normas un sistema de información más adecuado para hacer frente a la incertidumbre relacionada con la apertura del país al exterior.
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