Evolución del conservadurismo de balance con la implantación de las Normas Internacionales de información Financiera: aplicación al caso de España

• Autores: Raúl Íñiguez Sánchez, Francisco Poveda Fuentes, Pablo J. Vázquez Veira
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 160, 2013, págs. 453-486
• Idioma: español
• DOI: 10.1080/02102412.2013.11102926
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    El presente estudio tiene por objeto analizar la evolución del conservadurismo contable en España tras la implantación en 2005 de las Normas Internacionales de Información Financiera.

    Es de esperar, a la vista de los estudios previos, que el cambio hacia una normativa de corte más anglosajón a la que teníamos previamente, haya producido un descenso del conservadurismo de balance.

    Mediante una muestra de empresas españolas y del Reino Unido durante el periodo 2000-2009, encontramos evidencia de que la entrada en vigor de las normas internacionales de contabilidad ha provocado una reducción del conservadurismo de balance en el mercado español. En cuanto a la brecha de conservadurismo existente entre España y el Reino Unido, nuestro análisis sugiere que las diferencias de conservadurismo se han reducido de manera signifi cativa. No obstante, nuestro trabajo pone de manifi esto las limitaciones existentes a la hora de medir el conservadurismo abriendo la puerta a futuras investigaciones sobre el tema.

  • English

    This study aims to analyze the effect on accounting conservatism of IFRS adoption in Spain. Following evidence found in previous studies we expect a decline in balance-sheet accounting conservatism due to this change towards a more Anglo-Saxon accounting system. Using a sample of Spanish and UK fi rms during the period 2000-2009, we fi nd evidence that the adoption of IFRS has led to a decrease of the balance-sheet conservatism in the Spanish market. Regarding the conservatism gap between these two countries, our analysis suggests that the conservatism difference between Spain and the UK has been reduced signifi cantly after the IFRS adoption. Nevertheless, we show the limitations that exist in order to measure balance-sheet conservatism opening the door to new future research.

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