<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422024000400104</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2024.4652</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[IFRS y earnings management en la información financiera de las pymes colombianas]]></article-title>
<article-title xml:lang="en"><![CDATA[IFRS and earnings management in the financial information of Colombian SMEs]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rico Bonilla]]></surname>
<given-names><![CDATA[Carlos Orlando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Santo Tomás  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>69</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422024000400104&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422024000400104&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422024000400104&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de esta investigación es examinar el efecto de la convergencia hacía los IFRS en la calidad de la información financiera de las pymes colombianas a partir de la validación empírica de los earnings management (EM), es decir, las alteraciones discrecionales de las cifras contables. La ocurrencia de este fenómeno se estima a partir de dos modelaciones de la teoría contable positiva: los accrual earnings management (AEM) y los real earnings management (REM) en una muestra de 3140 empresas. Además, con los outputs obtenidos se procesan paneles de datos con efectos fijos para analizar como estas prácticas varían entre el periodo previo (2011-2015) y el de aplicación obligatoria de los estándares internacionales (2016-2020). También como se explican por factores específicos de las compañías como el tamaño, el endeudamiento, la liquidez, entre otros. Los resultados muestran que la magnitud de los EM es ligeramente significativa entre 2011 y 2020, lo que sugiere alteraciones discrecionales de las cifras contables marginales en la muestra. Asimismo, se observa que los gastos por impuestos es la variable que más incentiva su generación, mientras la aplicación de los IFRS ha tenido poco efecto en reducir estas prácticas, si bien los AEM mostraron una disminución relevante entre los intervalos estudiados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this research is to examine the effect of IFRS convergence on the financial information quality of Colombian SMEs based on the empirically validating earnings management (EM), which involves discretionary alterations of data accounting. The occurrence of this phenomenon is estimated using two models from positive accounting theory: accrual earnings management (AEM) and real earnings management (REM) on a sample of 3140 companies. Besides, with the outputs obtained, panel data with fixed-effects analysis is conducted to assess how these practices vary between two periods: the pre-adoption international standards (2011-2015) and the mandatory application period (2016-2020). Furthermore, the study examines how these practices are explained by specific factors of the companies such as size, indebtedness, liquidity, among others. The findings reveal that the magnitude of the EM is slightly significant between 2011 and 2020, suggesting the presence of discretionary alterations marginals on accounting data of the sample. Moreover, it was observed that tax expenses is the variable that most encourage the generation of EM. The application to IFRS has had little effect on reducing these practices, although the AEM showed a relevant decrease between the studied intervals.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[información financiera]]></kwd>
<kwd lng="es"><![CDATA[earnings management]]></kwd>
<kwd lng="es"><![CDATA[pymes colombianas]]></kwd>
<kwd lng="es"><![CDATA[IFRS]]></kwd>
<kwd lng="es"><![CDATA[teoría contable positiva]]></kwd>
<kwd lng="en"><![CDATA[financial information]]></kwd>
<kwd lng="en"><![CDATA[earnings management]]></kwd>
<kwd lng="en"><![CDATA[colombian SMEs]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[positive accounting theory]]></kwd>
</kwd-group>
</article-meta>
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