Efectos de la aplicación de IFRS en países menos desarrollados: Revisión de estudios empíricos

Hugo A. Macías, Dora Quintero

Resumen


El objetivo de este trabajo, es presentar los efectos positivos y negativos que ha tenido la implementación de IFRS en países con menor nivel de desarrollo, ubicados en cuatro regiones: África, América Latina, Asia y Europa Oriental. El método utilizado es una revisión sis-temática de literatura sobre estudios em-píricos publicados en revistas Scopus; esta revisión sistemática se desarrolló, siguiendo los lineamientos de un método legitimado en la academia británica de administración para ese tipo de trabajos. Los estudios empíricos analizados se clasificaron en dos grupos; por un lado, encontramos trabajos que abordan, en simultáneo, las experiencias de más de 30 países en desarrollo y, por otro lado, encontramos un número abundante de estudios de caso por país, donde se analizan tanto la evolución histórica de los estándares contables aplicados en el país, como las características del proceso de adopción de IFRS y los impactos que el proceso ha tenido. En general, los estudios empíricos revelan (1) bajo impacto de la implementación de IFRS sobre los flujos de capital y sobre la “ca-lidad” de la información; (2) resistencia institucional; (3) incompatibilidad de los IFRS con la normativa contable local; (4) necesidades de capacitación de los profesionales contables para la cons-trucción de los informes; (5) priorización de las normas fiscales en las empresas sobre las demás normas; (6) diferencias en el proceso de convergencia entre las Pymes y las grandes empresas y (7) diferencia en las percepciones por parte de los inversionistas y los preparadores de informes. Los organismos de control local y los estándares internacionales de auditoría están presionando institucio-nalmente la aplicación de IFRS.


Palabras clave


IFRS; mercados de capitales emergentes; adopción; estudios empíricos

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