Medición de la calidad financiera en empresas del sector manufacturero colombiano

• Daniel Isaac Roque https://orcid.org/0000-0002-7536-025X
• John Hernando Escobar Rodríguez https://orcid.org/0000-0002-8516-2433
• Diana Patricia Gutiérrez Mejía https://orcid.org/0000-0003-1673-508X
• Alba Yaneth Varón Torres https://orcid.org/0000-0002-0081-1837

DOI: https://doi.org/10.52080/rvgluz.29.107.13

Abstract

Esta investigación se enfoca en medir la calidad de la información financiera en empresas del sector manufacturero colombiano mediante la aplicación de los modelos Beneish M-score, Probit y Logit. El objetivo de este estudio consiste en aplicar los modelos de puntaje M, Probit y Logit para identificar y medir posibles perfiles manipuladores basados en la calidad de la información financiera. La investigación se clasifica como exploratoria, con un diseño no experimental y un enfoque cuantitativo. La muestra representativa abarcó a 470 empresas del sector manufacturero colombiano que presentaron sus estados financieros entre 2016 y 2020. Los resultados obtenidos mediante la aplicación de los modelos Beneish M-score, Probit y Logit revelaron prácticas contables que comprometen la calidad de la información financiera proporcionada por las empresas analizadas. La combinación de estos modelos permitió identificar con alto grado de certeza los perfiles de empresas que manipularon la información financiera durante el periodo establecido. Como conclusión, este estudio respalda la confiabilidad de los modelos Beneish M-score, Probi ty Logit como herramientas eficaces para detectar posibles casos de fraude contable.

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