Gestión de ganancias en el riesgo de quiebra de las empresas públicas mexicanas

• Cumpean Luna, Joel Alejandro ; Briseño García, Arturo ^[1] ; Arango Herrera, Eduardo ^[1]
  1. [1] Universidad Autónoma de Tamaulipas

     Universidad Autónoma de Tamaulipas

     México

     
• Localización: Revista de ciencias sociales, ISSN-e 1315-9518, Vol. 27, Nº. 1, 2021, págs. 127-143
• Idioma: español
• Títulos paralelos:
  • Management of earnings in the risk of bankruptcy of Mexican public companies
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    Un fenómeno altamente estudiado dentro del entorno empresarial es la quiebra en las organizaciones.

    Sin embargo, un enfoque con el que ha sido poco relacionado dicho estatus es la calidad de la información financiera que reportan las empresas. De esta forma, el objetivo de la presente investigación es analizar la relación entre el riesgo de quiebra y la gestión de ganancias que practican las empresas públicas en México. Analizando un universo de 145 empresas y teniendo como muestra un total de 86 organizaciones que cotizaron en la Bolsa Mexicana de Valores durante el periodo 2014-2018, se desarrolló un estudio cuantitativo, longitudinal, y causal, recopilando información de fuentes secundarias como Bloomberg y reportes anuales de las empresas en sus sitios web. Se realizó una regresión panel de Mínimos Cuadrados Generalizados con apoyo de Stata 12. Los resultados arrojan que el incremento en la gestión de ganancias aumenta el riesgo de quiebra en las empresas de la muestra de este estudio. Se concluye que, al gestionar las ganancias de las empresas de la Bolsa Mexicana de Valores, se puede incrementar el riesgo de quiebra de las mismas y representar un grave problema para sus grupos de interés.

  • English

    A highly studied phenomenon within the business environment is bankruptcy in organizations.

    However, one approach with which this status has been little related is the quality of financial information reported by companies. In this way, the objective of this research is to analyze the relationship between bankruptcy risk and profit management practiced by public companies in Mexico. Analyzing a universe of 145 companies and taking as a sample a total of 86 organizations that were listed on the Mexican Stock Exchange during the 2014-2018 period, a quantitative, longitudinal, and causal study was developed, collecting information from secondary sources such as Bloomberg and reports annual companies on their websites. A panel regression of Generalized Least Squares was performed with the support of Stata 12. The results show that the increase in profit management increases the risk of bankruptcy in the companies in the sample of this study. It is concluded that, when managing the profits of the companies of the Mexican Stock Exchange, the risk of bankruptcy of the same can be increased and represent a serious problem for their stakeholders.

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