Evaluación y compensación corporativa y earnings management en empresas mexicanas
DOI:
https://doi.org/10.71068/SMJ00116Palabras clave:
gobierno corporativo, Evaluación y Compensación, earnings management, devengos discrecionales, MéxicoResumen
El objetivo fue analizar la asociación entre la formalización de la evaluación y compensación corporativa (INDEX_EC) y la magnitud del earnings management (LNABSADD) en empresas mexicanas durante 2015–2024. Se realizó un estudio cuantitativo, longitudinal, correlacional y no experimental con 31 emisoras no financieras y 310 observaciones empresa-año de LNABSADD; 309 tuvieron INDEX_EC válido. Los devengos discrecionales se aproximaron mediante el modelo de Jones Modificado, estimado con una regresión agrupada, y se expresaron en valor absoluto y logaritmo natural. INDEX_EC se obtuvo de 14 prácticas dicotómicas con igual ponderación. Se aplicaron estadísticos descriptivos, correlación de Pearson y regresión múltiple con controles por tamaño, rentabilidad, región, sector y año; la inferencia principal se contrastó con errores estándar agrupados por empresa. INDEX_EC registró una media de .8215 y su correlación con LNABSADD fue débil y no significativa (r=.063; p=.271). El coeficiente del índice fue B=.588 (β=.069; p=.133 en el modelo convencional y p=.266 con agrupación por empresa). La región fue significativa en la estimación convencional (p=.004), pero no con errores agrupados (p=.083); el tamaño mostró la asociación ajustada más intensa (β=.692). La hipótesis de asociación significativa no recibió respaldo bajo esta especificación. Los resultados se circunscriben a empresas con divulgación continua y a una medida de devengos dependiente de estimación agrupada; no permiten establecer causalidad.
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Derechos de autor 2026 Brenda Midhely García Ortiz, Aide Getsemani Cruz Villegas, Sergio Demetrio Polo Jiménez, Juan Antonio González Sierra
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
