Estrategias de earnings benchmarks empleadas en el sector comercial de Ecuador, durante los años 2014 - 2020

Abstract

Abstract: The objective of the research work was to analyze the Earnings Benchmarks strategies used in the commercial sector of Ecuador, during the years 2014 to 2020, and to identify their accounting variations. The research design used was non-experimental documentary and retrospective longitudinal, descriptive with a quantitative approach. The methodology allowed analyzing the declaration of losses and decreases in results in the study periods. The sample consisted of 521 large companies. Information from form 101 of the Superintendency of Companies, Securities and Insurance was used to prepare the database. For the calculation of the Earnings Benchmarks, the application of four variables was used: ADD, I+D, MB, RE, which gave, in the results that the commercial companies, the managers tend to have a greater probability of resorting to the manipulation of the management of results due to the thousands of incoming and outgoing transactions of the cash flow that they handle in this activity, due to its constant economic movement.