Determinación del impuesto diferido y su impacto en la aplicación de la NIC12 “Impuesto a las ganancias"

Abstract

In Ecuador, the tax reform is enacted where the application of deferred taxes is typified as of the 2015 period. In this context, the research shows through an ancova model of multiple regression the impact of the application of the International Accounting Standard 12. The object of study of the research work is limited to large companies in Ecuador and with an external audit report. The results of the research show that the application of deferred taxes in large companies in Ecuador is negative. In the present work, an independent variable called creative accounting is presented, which is measured through Beneish's Mscore. In this aspect the research is circumscribed with a quantitative approach since dichotomous variables are quantified. It is necessary to mention that the data collected is obtained from secondary sources of the official page of the official organ of Ecuador. To obtain the results, the statistical program R is used since it is free software and which is being used in various scientific investigations.