La contabilidad creativa y su impacto en la rentabilidad del sector manufacturero de Ecuador

Abstract

The information presented in the financial statements must be the true image of business reality, since it is the basis for decision making. In the same way, they allow evaluating the management of the resources that the company managed during an accounting period. The accounting regulations that are used for the preparation of financial statements, by trying to be general and applicable to different types of organizations, can present spaces for the person in charge of preparing them to carry out maneuvers that improve results, without falling into illegalities. This is known as creative accounting. The objective of this research is to analyze whether creative accounting impacts the profitability of large companies in the manufacturing sector of Ecuador. The methodological approach followed a study of descriptive and correlational scope, obtaining information from 46 manufacturing companies during four years of analysis, where once the MSCORE and ROA indices were obtained, their relationship was evaluated through a regression model.