Análisis de la Contabilidad Creativa Post COVID del sector productivo de las grandes empresas: Caso Ecuatoriano

Abstract

This scientific research analyzes the existence of indications of creative accounting in large companies in the productive sector of Ecuador in the post-COVID period. The exploration of the presence of creative accounting in large companies in Ecuador is a necessary aspect to address in the context of Ecuadorian society and, especially, in the field of financial investments. Using the Beneish M-Score model, applied to a probability sample of companies that were audited by the BIG4 during the years 2020 and 2021, it was found that 56% of the companies in the productive sector of Ecuador show indications of creative accounting. Additionally, the DSI, SGI, DEVE, and GMI indices are the ones that show a great difference in the entities that manipulate. The results indicate that there is a higher percentage of potential manipulators in large companies, this is understood by the pressure of the manipulator to have a good result and the minimal attention from auditors.