Determinantes del reconocimiento de la pérdida por impaiment test
DOI:
https://doi.org/10.21680/2176-9036.2020v12n2ID19759Palabras clave:
Impairment Test, determinantes del reconocimiento de la pérdida, discrecionalidadResumen
Objetivo: Verificar cuáles son los determinantes que influyen en el reconocimiento de la pérdida por Impaiment Test (IT) en las empresas brasileñas listadas en B3.
Metodología: Se realizó la encuesta con 169 empresas no financieras listadas en B3, que presentaron informaciones o no de las pérdidas de IT, en un período de análisis desde 2009 a 2017. Se aplicó el modelo logit para probar las hipótesis de esta investigación. Para evitar el problema de los valores atípicos (outliers), que podrían afectar a los coeficientes estimados, todas las variables se han ganado (winsorizadas) un 1% en cada lado de su distribución. Sin embargo, los resultados de las estimaciones con y sin winsorización se mantuvieron para atestiguar la solidez de los hallazgos. Los errores estándar se agruparon (clusterizados) para evitar problemas de autocorrelación en los residuos del modelo.
Resultados: Se encontró que la variación del Retorno sobre el Patrimonio Neto, el índice Book-to-Market, el Cambio de Gestión, el Big Bath y el Control de la Propiedad se consideran los determinantes que influyen en el reconocimiento de la pérdida de IT en las empresas que figuran en B3.
Contribuciones del estudio: El estudio aporta justificaciones prácticas sobre la aplicabilidad de las IT, proporcionando informaciones contables importantes a los gestores, inversores, profesionales de la contabilidad, normalizadores y reguladores. Desde un punto de vista teórico, contribuye con la literatura sobre los factores determinantes de la pérdida por IT activo.
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