Análise dos critérios de revelação financeira por efeitos da pandemia por COVID-19 de firmas listadas chilenas e peruanas
DOI:
https://doi.org/10.17533/udea.rc.n80a03Palavras-chave:
COVID-19, Revelação Financeira, NIIF, |Teoria institucionalResumo
Esta pesquisa qualitativa permitiu analisar e descrever a natureza das revelações em notas aos estados financeiros anuais de 2019 e intermédios de 2020, em firmas chilenas e peruanas listadas no contexto de pandemia por COVID-19, sob o marco da teria institucional. Os resultados do estudo confirmam que o nível de revelação sobre o impacto da COVID-19 não cumpre com todos os critérios da normativa e recomendações apesar da influência institucional de entes reguladores e firmas de auditoria. Mesmo que algumas empresas revelam informação sobre efeitos financeiros, um grande grupo não tem sido capaz de quantificá-los e tem acabado afetando o cumprimento do objetivo da informação financeira segundo NIIF de utilidade para a toma de decisões. Isto tem levado a encontrar uma influência institucional mimética ou normativa do efetivo cumprimento das NIIF ou recomendações de firmas de auditoria.
Downloads
Referências
Accountancy Europe (2020). Coronavirus crisis: implications on reporting and auditing. Recuperado de: https://www.accountancyeurope.eu/publications/coronavirus-crisisimplications-on-reporting-and-auditing/
Ahrens, T., y Ferry, L. (2021). Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government’s response to COVID-19 for England. Accounting, Auditing & Accountability Journal, 34 (6), 1332-1344. https://doi.org/10.1108/AAAJ-07-2020-4659
Alao, B. B., y Gbolagade, O. L. (2020). Coronavirus Pandemic and Business Disruption: The Consideration of Accounting Roles in Business Revival. International Journal of Academic Multidisciplinary Research, 4(5), 108-115. http://ijeais.org/wp-content/uploads/2020/5/IJAMR200514.pdf
Al-Masoodi, H. A., Al-Kawaz, S. M., y Abbas, A. A. (2020). Accounting Readings During the Time of COVID-19. International Journal of Multicultural and Multireligious Understanding, 7(5), 158-166. https://ijmmu.com/index.php/ijmmu/article/view/1673
Atkeson, A. (2020). What Will Be the Economic Impact of COVID-19 in the US? Rough Estimates of Disease Scenarios. National Bureau of Economic Research. Working Paper 26867. Recuperado de: https://www.nber.org/papers/w26867
Barbei, A. A., González, P. C., y Tiberi, S. (2020). ¿Qué dicen las empresas sobre el COVID-19?: Estados financieros, transparencia y cumplimiento normativo. Documentos de Trabajo del CECIN, 61, 1-16. http://sedici.unlp.edu.ar/handle/10915/93458
Bárcena, A. (2020). Secretaria Ejecutiva Comisión Económica para América Latina y el Caribe (CEPAL). Enfrentar los efectos cada vez mayores del COVID-19 para una reactivación con igualdad: nuevas proyecciones 15 de julio de 2020. Naciones Unidas. Recuperado de: https://www.cepal.org/sites/default/files/presentation/files/final_200714_version_revisada_ab-ppt_informe_COVID_5_15_julio.pdf
Barnoussi, A. E., Howieson, B., y Van Beest, F. (2020). Prudential Application of IFRS 9:(Un) Fair Reporting in COVID-19 Crisis for Banks Worldwide? Australian Accounting Review, 30(3), 178-192. https://doi.org/10.1111/auar.12316
Cano, A. M. (2010). Algunas experiencias exitosas en Latinoamérica relacionadas con la estandarización contable. Revista Facultad de Ciencias Económicas, 18(2), 207-226. https://doi.org/10.18359/rfce.2281
CMF (2020). Oficio Circular N° 1142. Folleto Normativo: Amplia plazo de presentación de información financiera anual auditada de entidades fiscalizadas. Recuperado de: https://www.cmfchile.cl/portal/principal/613/articles-28460_doc_pdf.pdf
Da Silva, D., Schutte, D., y Surujlal, J. (2021). Unpacking the IFRS Implications of COVID-19 for Travel and Leisure Companies Listed on the JSE. Sustainability, 13(14), 7942. https://doi.org/10.3390/su13147942
De La Hoz, A., González, M., Lugo, E. y Arenilla, M. (2020). Aplicabilidad del principio contable de negocio en marcha en tiempos de COVID-19. SUMMA. Revista disciplinaria en ciencias económicas y sociales, 2 (Esp.), 141-154. https://doi.org/10.47666/summa.2.esp.10
Deloitte (marzo, 2020). Consideraciones contables relacionadas con la enfermedad Coronavirus 2019. IFRS in Focus. Recuperado de IFRS in Focus: https://www2.deloitte.com/content/dam/Deloitte/cr/Documents/audit/documentos/IFRS-in-Focus--Enfermedad-COVID-19.pdf
De Ramirez, M. (2020). La Contabilidad en tiempos del COVID-19. Contabilidad y Auditoría, 51, 109-154. http://ojs.econ.uba.ar/index.php/Contyaudit/article/view/1744
DiMaggio, P. J., y Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American sociological review, 2(48), 147-160. https://doi.org/10.2307/2095101
Donthu, N., y Gustafsson, A. (2020). Effects of COVID-19 on business and research. Journal of Business Research, 117, 284-289. https://doi.org/10.1016/j.jbusres.2020.06.008
Deutsche Rechnungslegungs Standards Committee. DRSC (2020). Hinweise zu Auswirkungen der Coronavirus-Krise auf Rechnungslegung und Berichterstattung. Recuperado, de: https://www.drsc.de/news/auswirkungen-coronavirus-krise-aufrechnungslegung-und-berichterstattung/
El-Mousawi, H., y Kanso, H. (2020). Impact of COVID-19 Outbreak on Financial Reporting in the Light of the International Financial Reporting Standards (IFRS). Research in Economics and Management, 5(2), 21-38. https://doi.org/10.22158/rem.v5n2p21
El Peruano (2020, 14 de abril). Decreto Supremo Nº 067-2020-PCM. Decreto Supremo que dispone medidas complementarias en el marco de la declaratoria de estado de emergencia nacional por las graves circunstancias que afectan la vida y la salud de la nación a consecuencia del brote del COVID-19. Recuperado de: https://cdn.www.gob.pe/uploads/document/file/582540/Decreto-de-urgencia-n-038-2020-1865516-3.pdf
Ernst & Young (abril, 2020). Applying IFRS Accounting considerations of the coronavirus outbreak. Recuperado de: https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-apply-accounting-c-19-updated-april-2020.pdf
Ernst & Young (abril, 2020). Impactos contables de COVID-19 bajo IFRS - Consideraciones para el cierre del primer trimestre. Recuperado de: https://assets.ey.com/content/dam/ey-sites/ey-com/es_cl/webcast/webcast-resiliencia/webcast-09-04/webcast-estadosfinancieros-como-resolver-el-impacto-del-COVID-19.pdf
Ernst & Young (noviembre, 2020). Applying IFRS IFRS accounting considerations of the Coronavirus pandemic. Recuperado de: https://www.ey.com/en_gl/ifrs-technicalresources/accounting-considerations-of-the-coronavirus-pandemic-updatednovember-2020
Espinosa, C., Maquieira, C., Diaz, F. y Abarca, A. (2015). Adoption of IFRS in an emerging market: the Chilean case. Academia Revista Latinoamericana de Administration, 28(4), 442-460. https://doi.org/10.1108/ARLA-11-2014-0191
Fernandes, N. (2020). Economic Effects of Coronavirus Outbreak (COVID-19) on the World Economy. IESE Business School. Working paper No. WP-1240-E. http://dx.doi.org/10.2139/ssrn.3557504
Freitas de Moura, A., Altuwaijri, A., y Gupta, J. (2020). Did mandatory IFRS adoption affect the cost of capital in Latin American countries?. Journal of International Accounting, Auditing and Taxation, 38, 100301. https://doi.org/10.1016/j.intaccaudtax.2020.100301
García-Herrero, A. Ribakova E. (2020). COVID-19’s reality shock for external-funding dependent emerging economies. Policy Contribution, 10, 1-13. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3630853
Gelmini, L., Minutiello, V., Tettamanzi, P., Comoli, M. (2021). Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy. Sustainability, 13(8), 4100. https://doi.org/10.3390/su13084100
Goodell, J. W. (2020). COVID-19 and finance: Agendas for future research. Finance Research Letters, 35, 101512. https://doi.org/10.1016/j.frl.2020.101512
He, H., y Harris, L. (2020). The impact of COVID-19 pandemic on corporate social responsibility and marketing philosophy. Journal of business research, 116, 176-182. https://doi.org/10.1016/j.jbusres.2020.05.030
Hernández-Pajares, J. y Yagui V. (2020). Sostenibilidad corporativa y COVID-19: evidencia en páginas web y redes sociales de empresas peruanas con experiencia en reporte de sostenibilidad. En A. Buitrago A. y S. Rodríguez (Ed.), Planificación y Gestión. Un aporte Investigativo desde la Óptica Científico-Social. CIDE Ecuador.
Hassan, E. A., Rankin, M., y Lu, W. (2014). The development of accounting regulation in Iraq and the IFRS adoption decision: an institutional perspective. The International Journal of Accounting, 49(3), 371-390.
IASB (2020a). IFRS 16 and COVID-19. Recuperado de: https://www.ifrs.org/content/dam/ifrs/publications/amendments/english/2021/covid-19-related-rent-concessions-beyond-30-june-2021-amendments-to-ifrs-16-unaccompanied.pdf
IASB (2021). IFRS 16: Covid-19-Related Rent Concessions beyond 30 June 2021. Recuperado de: https://cdn.ifrs.org/-/media/feature/supporting-implementation/ifrs-16/ifrs-16-rent-concession-educational-material.pdf?la=en
Judge, W., Li, S., y Pinsker, R. (2010). National adoption of International Accounting Standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161–174.
Irvine, H. (2008). The global institutionalization of financial reporting: The case of the United Arab Emirates. Accounting Forum, 32(2), 125–142.
KPMG (abril, 2020). Buenas prácticas contables ante el impacto del coronavirus en 2020. Recuperado de KPMG Tendencias: https://www.tendencias.kpmg.es/2020/03/buenaspracticas-contables-coronavirus-2020/
KPMG (octubre 2020). ¿Cómo presentar los impactos de la COVID en las próximas cuentas?. Recuperado de KPMG Tendencias: https://www.tendencias.kpmg.es/2020/10/comopresentar-los-impactos-de-la-COVID-en-las-cuentas/
KPMG (2020). COVID-19 Financial reporting. Recuperado de: https://home.kpmg/xx/en/home/insights/2020/03/COVID-19-financial-reporting-resource-centre.html
Larcker, D., Lynch B., Tayan, B. y Taylor. D. (2020). The Spread of COVID-19 Disclosure. Rock Center for Corporate Governance al Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-84. Recuperado de SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3636454
Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., y Demirag, I. (2021). Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic. Accounting, Auditing & Accountability Journal, 34(6), 1305-1319. https://doi.org/10.1108/AAAJ-05-2021-5279
Loughran, T., y McDonald, B. (2020). Management disclosure of risk factors and COVID-19. Recuperado de SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3575157
Lopatta, K., Alexander, E., Gastone, L. y Tammen, T. (2020). To Report or Not to Report About Coronavirus? The Role of Periodic Reporting in Explaining Capital Market Reactions During the COVID-19 Pandemic. Recuperado de SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3567778
Lui, G., Pronobis, P., y Venuti, F. (2020). Accounting implications of the COVID-19 outbreak. Managing a Post-COVID19 Era, 82-90. https://academ.escpeurope.eu/pub/IP%202020-18-EN.pdf
Mazur, M., Dang, M., y Vega, M. (2020). COVID-19 and the march 2020 stock market crash. Evidence from S&P1500. Finance Research Letters, 38. https://doi.org/10.1016/j.frl.2020.101690
Moscariello, N., y Pizzo, M. (2021). Practical expedients and theoretical flaws: the IASB’s legitimacy strategy during the COVID-19 pandemic. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-08-2020-4876
Ministerio de energía (2020, 08 de agosto). Ley 21249. Dispone, de manera excepcional, las medidas que indica en favor de los usuarios finales de servicios sanitarios, electricidad y gas de red. Recuperado de: https://www.bcn.cl/leychile/navegar?idNorma=1148163
Ministerio de energía (2021, 22 de mayo). Ley 21340. Prorroga los efectos de la Ley N° 21249, que dispone, de manera excepcional, las medidas que indica en favor de los usuarios finales de servicios sanitarios, electricidad y gas de red. Recuperado de: https://www.bcn.cl/leychile/navegar?idNorma=1160023
Neisen, M., y Schulte-Mattler, H. (2021). The effectiveness of IFRS 9 transitional provisions in limiting the potential impact of COVID-19 on banks. Journal of Banking Regulation, 22, 342–351. https://doi.org/10.1057/s41261-021-00151-7
Nicola, M., Alsafi, Z., Sohrabi, C.; Kerwan, A., Al-Jabir, A., Iosifidis, C.; Agha, M., & Agha, R. (2020). The socio-economic implications of the coronavirus pandemic (COVID-19): A review. International Journal of Surgery, 78, 185-193. https://doi.org/10.1016/j.
ijsu.2020.04.018
Nichita M., Păunescu M., y Calu D. (2020). Raportarea financiară în cazul entităţilor care aplică IFRS, în contextul crizei generate de coronavirus. CECCAR Business Review, 5, 13-23. https://dx.doi.org/10.37945/cbr.2020.05.02
Osinubi, I. (2020). The three pillars of institutional theory and IFRS implementation in Nigeria. Journal of Accounting in Emerging Economies. 10 (4), 575-599.
Price Waterhouse Coopers. PwC. (2020a). In depth: A look at current financial reporting issues. Recuperado de: https://www.pwc.com/gx/en/services/audit-assurance/assets/accounting-implications-effects-coronavirus.pdf
Price Waterhouse Coopers. PwC. (18 de julio de 2020b). COVID-19. Imnplicaciones Contables. Recuperado de: https://www.pwc.es/es/COVID/assets/implicacionescontables-9.pdf
Pricope, C. F. (2016). The role of institutional pressures in developing countries. Implications for IFRS. Theoretical & Applied Economics, 23(2), 27-40.
Rashwan, A. R., y Alhelou, E. (2020). The Effects of the COVID-19 Pandemic on the Company’s Sustainability under International Accounting Standards. International Journal of Academic Accounting, Finance & Management Research, 4(7), 34-51. http://dstore.alazhar.edu.ps/xmlui/handle/123456789/628
Rinaldi, L., Cho, C. H., Lodhia, S. K., Michelon, G., y Tilt, C. A. (2020). Accounting in times of the COVID-19 pandemic: a forum for academic research. Accounting Forum, 44, (3), 180-183. https://doi.org/10.1080/01559982.2020.1778873
Rodríguez de Ramirez, M. del C. (2020). La Contabilidad en tiempos del COVID-19. Contabilidad y Auditoría, (51), 109-154. Recuperado a partir de: http://157.92.136.232/index.php/Contyaudit/article/view/1744
Rouhou, N. C., Douagi, W. B., y Hussainey, K. (2015). The effect of IFRS enforcement factors on analysts’ earnings forecasts accuracy. Corporate Ownership and Control, 13(1), 266- 282. https://doi.org/10.22495/cocv13i1c2p5
SEC (2020). Coronavirus (COVID-19). CF Disclosure Guidance: Topic No. 9. Recuperado de: https://www.sec.gov/corpfin/coronavirus-COVID-19
Settineri, Simona (2020). ¿Cómo impacta el COVID-19 al reporte financiero? Recuperado de: https://www.pwc.pe/es/assets/document/ArticuloCMAAS.pdf
Silva-Guerreiro, M., Lima Rodrigues, L., y Craig, R. (2021). Institutional theory and IFRS: an agenda for future research. Revista Española de Financiación y Contabilidad, 50(1), 65-88.
SMV (2020). Circular Nº 142-2020-SMV/11.1 Impacto de la pandemia y crisis por el COVID-19 en los Estados Financieros de las sociedades con valores inscritos en el registro público del mercado de valores. Recuperado de: https://www.smv.gob.pe/ConsultasP8/temp/CIRCULAR%20SOA.pdf
SMV (2020). Resolución de Superintendente N° 033-2020-SMV/02. Presentación de información financiera y memoria anual empresas emisoras con valores inscritos en el RPMV – Nuevos plazos, Estado de Emergencia Nacional. Recuperado de: https://www.smv.gob.pe/Uploads/ComunicadoSMV.pdf
Stent, W., Hooks, J., y Bradbury, M. (2010). New Zealand’s switch to IFRS: Beyond the financial statements-A qualitative analysis of annual reports. Pacific Accounting Review, 22(2), 92-107. https://doi.org/10.1108/01140581011074494
Suárez, A. D, Vergara, M. G., Hernández, E. L., y Buelvas, M. A. (2020). Aplicabilidad del principio contable de negocio en marcha en tiempos de COVID-19. SUMMA. Revista disciplinaria en ciencias económicas y sociales, 2, 141-154. https://doi.org/10.47666/summa.2.esp.10
Tokar, M., y Kumar, S., (2020). Applying IFRS Standards in 2020— impact of COVID-19. In VI. Internacional Symposium on Accounting and Finance ISAF 2021, p. 95. Recuperado de: https://www.ifrs.org/news-and-events/2020/10/applying-ifrs-standards-in-2020-impact-of-COVID-19/
Touron, P. (2005). The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: An institutional explanation. Critical Perspectives on Accounting, 16, 851–873.
Ventura, D., Ribeiro, H., Giulio, G., Jaime, P., Nunes, J., Bógus, C., Ferreira J., y Waldman, E. A. (2020). Challenges of the COVID-19 pandemic: for a Brazilian research agenda in global health and sustainability. Cadernos de Saúde Pública, 36(4), 1-5. http://dx.doi.org/10.1590/0102-311x00040620
Velayutham, A., Rahman, A.R., Narayan, A. and Wang, M. (2021). Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information Accounting, Auditing and Accountability Journal, 34(6),1404-1415. https://doi.org/10.1108/AAAJ-08-2020-4800
Wójcik, D., y Ioannou, S. (2020). COVID-19 and Finance: Market Developments So Far and Potential Impacts on the Financial Sector and Centres. Tijdschrift voor economische en sociale geografie, 111(3), 387-400. https://doi.org/10.1111/tesg.12434
Zoido, J., y Micheloto, F. (2020). El test de deterioro en el contexto de la pandemia del COVID-19. Técnica contable y financiera, (30), 24-35. https://dialnet.unirioja.es/
servlet/articulo?codigo=7476014
Publicado
Versões
- 2022-05-10 (2)
- 2022-03-01 (1)
Como Citar
Edição
Seção
Licença
Copyright (c) 2022 Contaduría Universidad de Antioquia
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Los derechos de autor sobre los artículos son cedidos a la Universidad de Antioquia para disponer de resúmenes y el texto completo en bases de datos que difunden los contenidos de cada edición. Sin embargo, los autores podrán hacer difusión de sus trabajos publicados en la revista a través de sus páginas personales y repositorios institucionales.
