Determinantes de la calidad de la información contable en el contexto internacional
DOI:
https://doi.org/10.5007/2175-8069.2016v13n29p3Resumen
El objetivo del estudio es analizar la influencia del grado de internacionalización de las empresas, junto con las normas reguladoras y con los incentivos empresariales, in la calidad de la información contable. Por lo tanto, la investigación descriptiva, documental y cuantitativa se realizó con 1.406 empresas ubicadas en doce países. La muestra fue considerada por las compañías con información sobre sus ingresos y activos en el exterior, además de otra información necesaria para poner en práctica los atributos de calidad de acumulaciones, la persistencia, la previsibilidad y suavización de los resultados. Después de la medición individual de cada atributo por compañía, fue elaborado un ranking de calidad de la información contable, desde el método de análisis multicriterio TOPSIS y la técnica de la entropía. Los resultados indicaron que, al considerar el entorno legal, el nivel de percepción de la corrupción y el origen legal de los países anfitriones de las empresas, un menor apalancamiento financiero y la mayor intensidad en la internacionalización de las empresas han demostrado ser factores decisivos para la mejor posición en el ranking la calidad de la información contable.
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