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Conservatism of earnings reported under International Accounting Standards: A comparative study / Conservadurismo del resultado contable bajo las Normas Internacionales de Contabilidad: Un estudio comparativo
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Conservatism of earnings reported under International Accounting Standards: A comparative study / Conservadurismo del resultado contable bajo las Normas Internacionales de Contabilidad: Un estudio comparativo
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Journal Article
Conservatism of earnings reported under International Accounting Standards: A comparative study / Conservadurismo del resultado contable bajo las Normas Internacionales de Contabilidad: Un estudio comparativo
2008
Overview
In this study we analyse whether the use of IASB standards affects the conservatism of earnings of the firms that adopt them. We compare the conservatism of firms by groups of firms/countries using or not IAS. Our results show that 1) Earnings conservatism is, as pointed out in prior research, more pronounced in common-law-based developed economies; 2) The voluntary use of IASB standards in Europe (prior to 2005) has significantly increased the measures of earnings conservatism in adopting firms, and 3) The use of IAS fails to improve the relevance and reliability of accounting information in emerging/developing countries, where enforcement and investor protection is low. En este trabajo se analiza si el uso de las normas del IASB afecta al conservadurismo del resultado de las empresas que las adoptan. Para ello comparamos el conservadurismo por grupos de empresas/países que usan o no las normas internacionales (NIC). Nuestros resultados muestran que: 1) El conservadurismo del resultado es, tal y como pone de manifiesto la literatura previa, más pronunciado en los países desarrollados basados en el derecho común, 2) La adopción voluntaria de las normas del IASB en Europa (antes de 2005) aumentó significativamente las medidas de conservadurismo del resultado de las empresas que las adoptaron, y 3) El uso de las NIC no logró mejorar la relévancia/fiabilidad de la información contable en los países emergentes o en vías de desarrollo, donde la protección de los intereses de los inversores es escasa.
Publisher
Asociación Española de Contabilidad y Administarción de Empresas
