Una aproximación teórica al modelo Beneish, antecedentes, y casos de aplicación
Resumen
La manipulación de los estados financieros, contabilidad creativa se ha convertido en un problema continuo al interior de las organizaciones, el conflicto de intereses entre el auditor y el cliente corporativo, la enorme flexibilidad de las normas contables ha contribuido en esta praxis.
En consecuencia, es necesario del uso de modelos que contribuyan a identificar probables casos de manipulación al interior de las organizaciones; con el fin de garantizar la transparencia en la información financiera emitida.
El objetivo de esta investigación es efectuar un marco de análisis frente a los casos de contabilidad creativa y la aplicación del modelo Beneish para la detección de manipulación financiera, estableciendo su efectividad en la detección.
Por lo tanto, se efectuará una revisión en las bases de datos de ebsco, proquest, scielo para verificar información de los últimos 10 años para tal fin. El análisis documental verificará los casos de manipulación financiera y la aplicación del modelo Beneish para su detección.
Los resultados evidencian que el modelo Beneish es efectivo en la detección de la manipulación financiera y es implementado de forma asertiva en los sectores de tecnología e investigación, retail, telecomunicaciones, hoteles, café, empresas manufactureras y comerciales, entidades financieras y bancarias, pequeñas y medianas empresas identificadas por entes reguladores como sospechosas de manipulación.
Las categorías de uso y/o aplicación del modelo son: Detección y fraude contable y financiero, gestión y manipulación de ganancias e informes y estados financieros fraudulentos.
El modelo Beneish, evidencia su efectividad en la detección de los fraudes, habida cuenta seleccionó indicadores de medición con alto nivel de correlación frente a las prácticas de manipulación.
De igual forma, el modelo Beneish contribuye favorablemente en mejorar los impactos macroeconómicos en los cuales se verifica el riesgo de posibles inversiones al interior de un país por desconfianza de la información financiera reportada.
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