Gestión de ganancias en el riesgo de quiebra de las empresas públicas mexicanas

Management of earnings in the risk of bankruptcy of Mexican public companies

Palabras clave: Gestión de ganancias, riesgo de quiebra, mercados emergentes, empresas públicas mexicanas, estudio longitudinal

Resumen

Un fenómeno altamente estudiado dentro del entorno empresarial es la quiebra en las organizaciones. Sin embargo, un enfoque con el que ha sido poco relacionado dicho estatus es la calidad de la información financiera que reportan las empresas. De esta forma, el objetivo de la presente investigación es analizar la relación entre el riesgo de quiebra y la gestión de ganancias que practican las empresas públicas en México. Analizando un universo de 145 empresas y teniendo como muestra un total de 86 organizaciones que cotizaron en la Bolsa Mexicana de Valores durante el periodo 2014-2018, se desarrolló un estudio cuantitativo, longitudinal, y causal, recopilando información de fuentes secundarias como Bloomberg y reportes anuales de las empresas en sus sitios web. Se realizó una regresión panel de Mínimos Cuadrados Generalizados con apoyo de Stata 12. Los resultados arrojan que el incremento en la gestión de ganancias aumenta el riesgo de quiebra en las empresas de la muestra de este estudio. Se concluye que, al gestionar las ganancias de las empresas de la Bolsa Mexicana de Valores, se puede incrementar el riesgo de quiebra de las mismas y representar un grave problema para sus grupos de interés.         

Biografía del autor/a

Joel Alejandro Cumpean Luna

Estudiante de doctorado en Ciencias Administrativas en la Universidad Autónoma de Tamaulipas, México. Maestro en Dirección Empresarial. E-mail: cpjoel.cumpean@gmail.com ORCID: https://orcid.org/0000-0002-5020-6854

Arturo Briseño García

Doctor en Ciencias Administrativas. Profesor de Ética Corporativa en la Universidad Autónoma de Tamaulipas, México. Miembro de la Academia de Ciencias Administrativas y del Sistema Nacional de Investigadores (Nivel Candidato, 2019-2021). E-mail:  abriseno@docentes.uat.edu.mx ORCID: https://orcid.org/0000-0002-6567-241X

Eduardo Arango Herrera

Doctor en Ciencias Administrativas. Profesor de Administración en la Universidad Autónoma de Tamaulipas, México. E-mail: dca.arango@gmail.com ORCID: https://orcid.org/0000-0002-3780-6783

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Publicado
2021-01-31
Cómo citar
Cumpean Luna, J. A., Briseño García, A., & Arango Herrera, E. (2021). Gestión de ganancias en el riesgo de quiebra de las empresas públicas mexicanas: Management of earnings in the risk of bankruptcy of Mexican public companies. Revista De Ciencias Sociales, 27(1), 127-143. https://doi.org/10.31876/rcs.v27i1.35302
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