Preprint / Versión 1

Regulación y naturaleza jurídica como determinantes de la calidad de la información financiera en universidades

Autores/as

DOI:

https://doi.org/10.62059/LatArXiv.preprints.186

Palabras clave:

Gestión de resultados, Calidad de información financiera, Universidades

Resumen

Esta investigación ha tenido por propósito estimar las prácticas de manipulación contable en universidades chilenas, mediante el uso de modelos de gestión de resultados o earning managment. Empleando informes financieros de 53 universidades, para los años 2014 al 2022, se implementa un modelo para la estimación de devengos discrecionales mediante la técnica econométrica denominada Método Generalizado de Momentos. Como objetivos específicos se han testeado dos hipótesis: por una parte la diferencia en los devengos discrecionales entre entidades públicas y privadas, y además se comprueba si las mayores regulaciones al sistema de educación superior chileno, desde el año 2018, han disminuido la gestión de resultados. Se verifica que las universidades públicas registran menor gestión de resultados y por lo tanto mayor calidad de información financiera. Además, se comprueba que las mayores regulaciones introducidas al sistema de educación superior en Chile, no impactan la gestión de resultados de las entidades. Esta investigación inédita en el contexto nacional, tiene implicancias prácticas tanto entre organismos reguladores como entre administradores universitarios, ya que resulta igualmente importante asegurar la sostenibilidad financiera de las entidades, como también la calidad de la información financiera a partir de la cual se realizan las evaluaciones de sostenibilidad.

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PrePrint online

2024-08-31

Declaración de disponibilidad de datos

Los datos utilizados en este estudio no han sido puestos a disposición del público de los autores. Sin embargo, la fuente de los datos se encuentran tanto en el Ministerio de Educación de Chile (www.mifuturo.cl/sies/) como en la Superintendencia de Educación Superior del mismo país (www.sesuperior.cl).