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Efectos de la implementación de la NIIF 16 en las empresas colombianas listadas en la Bolsa de Valores de Colombia

dc.creatorRojas Molina, Leidy Katerine
dc.creatorFranco Gómez, Yuly Andrea
dc.date2022-12-30
dc.date.accessioned2023-03-22T19:01:49Z
dc.date.available2023-03-22T19:01:49Z
dc.identifierhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/6225
dc.identifier10.18359/rfce.6225
dc.identifier.urihttp://hdl.handle.net/10654/43112
dc.descriptionThe purpose of this research is to analyze possible effects associated with the initial application of International Financial Reporting Standards (ifrs) to the financial statements of 68 companies listed on the Colombian Stock Exchange. This study uses a content analysis technique and the Gray index of conservatism to measure the changes produced by the standard for the years 2019 and 2018. The outcomes show that there is a financial effect for 16.18% of the adopting entities and an impact on indicators such as ROE, debt, and leverage, the latter having an average negative impact. In terms of disclosures, lessees provide more information (with 65% compliance) than lessors (with 55%). Even so, the total of the requirements established in ifrs 16 are not achieved, evidencing how the disclosure objectives of the standard are not fully met for the entities listed in the BVC. Nevertheless, not all the criteria established in ifrs 16 are satisfied. This article contributes to the analysis of the microeconomic effects of the ifrs (specifically ifrs 16), on adopting companies, for which few studies have been conducted in Latin America.en-US
dc.descriptionEl propósito de esta investigación es analizar los posibles efectos asociados a la aplicación inicial de las Normas Internacionales de Información Financiera (niif) a los estados financieros de 68 empresas listadas en la Bolsa de Valores de Colombia. Este estudio utiliza una técnica de análisis de contenido y el índice de conservadurismo de Gray para medir los cambios producidos por la norma para los años 2019 y 2018. Los resultados muestran que existe un efecto financiero para el 16,18% de las entidades adoptantes y un impacto en indicadores como roe, deuda y apalancamiento, este último con un impacto negativo en promedio. En cuanto a la información a revelar, los arrendatarios proporcionan más información (con un 65% de cumplimiento) que los arrendadores (con un 55%). Aún así, el total de los requerimientos establecidos en la niif 16 no se cumplen, evidenciando como los objetivos de revelación de información de la norma no se cumplen en su totalidad para las entidades listadas en la bvc. Sin embargo, no todos los criterios establecidos en la niif 16 son satisfechos. Este artículo contribuye al análisis de los efectos microeconómicos de las niif (específicamente la niif 16), en las empresas adoptantes, para lo cual se han realizado pocos estudios en América Latina.es-ES
dc.descriptionO objetivo desta pesquisa é analisar os possíveis efeitos associados à aplicação inicial das Normas Internacionais de Contabilidade (International Financial Reporting Standards ou ifrs, na sigla em inglês) aos demonstrativos contábeis de 68 empresas listadas na Bolsa de Valores da Colômbia (bvc). Este estudo utiliza uma técnica de análise de conteúdo e o índice de conservadorismo de Gray para medir as mudanças produzidas pela norma nos anos de 2019 e 2018. Os resultados mostram que existe um efeito financeiro em 16,18% das entidades que adotaram e um impacto em indicadores como retorno sobre patrimônio (roe, na sigla em inglês), dívida e alavancagem, este último com um impacto médio negativo. Em termos de divulgação, os arrendatários fornecem mais informações (com 65% de cumprimento) do que os arrendadores (com 55%). Mesmo assim, o total dos requisitos estabelecidos na ifrs 16 não são alcançados, o que evidencia como os objetivos de divulgação da norma não são totalmente atingidos pelas entidades listadas na bvc. No entanto, nem todos os critérios estabelecidos na ifrs 16 são cumpridos. Este artigo contribui para a análise dos efeitos microeconômicos da ifrs (especificamente da ifrs 16) nas empresas que a adotaram, para as quais poucos estudos foram conduzidos na América Latina.pt-BR
dc.formatapplication/pdf
dc.languageeng
dc.publisherUniversidad Militar Nueva Granadaes-ES
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/6225/5331
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dc.rightsDerechos de autor 2022 Revista Facultad de Ciencias Económicases-ES
dc.rightshttp://creativecommons.org/licenses/by-nc-nd/4.0es-ES
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 30 No. 2 (2022); 43-58en-US
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 30 Núm. 2 (2022); 43-58es-ES
dc.sourceRevista Facultad de Ciencias Económicas; v. 30 n. 2 (2022); 43-58pt-BR
dc.source1909-7719
dc.source0121-6805
dc.subjectifrs 16en-US
dc.subjectleasesen-US
dc.subjecteffectsen-US
dc.subjectdisclosuresen-US
dc.subjectniif 16es-ES
dc.subjectarrendamientoses-ES
dc.subjectefectoses-ES
dc.subjectrevelacioneses-ES
dc.subjectifrs 16pt-BR
dc.subjectarrendamentospt-BR
dc.subjectefeitospt-BR
dc.subjectdivulgaçãopt-BR
dc.titleEffects of the implementation of IFRS 16 leases in companies listed in the Colombian Stock Exchangeen-US
dc.titleEfectos de la implementación de la NIIF 16 en las empresas colombianas listadas en la Bolsa de Valores de Colombiaes-ES
dc.titleEfeitos da implementação da IFRS 16 em empresas colombianas listadas na Bolsa de Valores da Colômbiapt-BR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion


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