¿La corrupción nacional fomenta la gestión de ganancias? Comparación de países del continente europeo y americano

Autores/as

DOI:

https://doi.org/10.19094/contextus.2023.81163

Palabras clave:

América, Europa, gestión de resultados, percepción de corrupción, calidad de la información contable

Resumen

Analizamos el efecto de la corrupción nacional percibida por la población sobre la gestión de ingresos. Nuestra muestra estuvo compuesta por 3.239 empresas de 38 países ubicadas en cuatro regiones geopolíticas de los continentes americano y europeo entre 2012-2019, analizadas mediante regresión con datos de panel. Descubrimos que el aumento de los niveles de corrupción percibida implica un aumento en las prácticas de gestión de ganancias. Comportamiento que no se da de la misma manera al considerar las distintas regiones geopolíticas, pues se da en Latinoamericana, América del Norte y el Caribe, pero es inexistente en las demás regiones. Brindamos evidencia de que la percepción de corrupción nacional es un desencadenante para que los gerentes cambien las opciones contables. 

Biografía del autor/a

Allison Manoel de Sousa, Federal University of Paraná (UFPR)

PhD student in Accounting from the Federal University of Paraná (UFPR) 

Master in Accounting from the Federal University of Santa Catarina (UFSC) 

Rayane Camila da Silva Sousa, Federal University of Paraná (UFPR)

PhD student in Accounting from the Federal University of Paraná (UFPR) 

Master in Accounting from the Federal University of Paraná (UFPR) 

Renata Orsato, Federal University of Paraná (UFPR)

PhD student in Accounting from the Federal University of Paraná (UFPR) 

Master in Accounting from the Federal University of Paraná (UFPR) 

Romualdo Douglas Colauto, Federal University of Paraná (UFPR)

PhD in Production Engineering from the Federal University of Santa Catarina (UFSC)

Professor at the Federal University of Paraná (UFPR) 

 

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Publicado

2023-01-31

Cómo citar

Sousa, A. M. de, Sousa, R. C. da S., Orsato, R., & Colauto, R. D. (2023). ¿La corrupción nacional fomenta la gestión de ganancias? Comparación de países del continente europeo y americano . Contextus – Revista Contemporánea De Economía Y Gestión, 21, e81163. https://doi.org/10.19094/contextus.2023.81163

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