The effects of IFRS on net income and earnings componentsvalue relevance, persistence, and predictive value

  1. M. Fuensanta Cutillas Gomariz 1
  2. Juan Pedro Sánchez Ballesta 1
  3. José Yagüe 1
  1. 1 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2016

Volumen: 45

Número: 3

Páginas: 365-388

Tipo: Artículo

DOI: 10.1080/02102412.2016.1198562 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

En el presente trabajo examinamos si el cambio a las NIIF (Normas Internacionales de Información Financiera) ha afectado a la relevancia valorativa y la persistencia del resultado del ejercicio. Además, como la adopción de las NIIF ha conllevado cambios en la estructura de la cuenta pérdidas y ganancias en relación con los resultados no recurrentes, analizamos también la influencia de este cambio sobre la relevancia valorativa, persistencia y capacidad predictiva de los distintos tipos de resultado. Utilizando una muestra de empresas españolas, encontramos un incremento en la relevancia valorativa del resultado del ejercicio y no evidencia significativa de cambios en su persistencia. También hallamos que los resultados no recurrentes presentaban relevancia valorativa antes de la adopción de las NIIF y una mayor relevancia valorativa del resultado de explotación tras las NIIF, lo que sugiere que el incremento en la relevancia valorativa del resultado de explotación podría ser explicado por la inclusión en el mismo, tras la adopción de las NIIF, de parte de estos resultados no recurrentes. También observamos que la antigua sección de resultados extraordinarios era persistente, mientras el resultado de operaciones discontinuas neto de impuestos no muestra relevancia valorativa ni persistencia. No encontramos cambios significativos en los atributos del resultado financiero, pero sí un incremento en la relevancia valorativa del impuesto de beneficios y otras partidas consolidadas tras la adopción de las NIIF.

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